In Italy, there are no restrictions on the acquisition of real estate by third-country nationals.

In terms of taxation, there are three main options for acquiring real estate:

1. the purchase of real estate as the main residence (private seller),
2. the purchase of real estate as a second home (the seller is a private person),
3. buying property from the developer.

A. If real estate in Italy is acquired with the intention to apply for a residence permit within 18 months from the date of purchase, the buyer is entitled to tax benefits by paying 2% instead of the usual 9% of the value of the premises (if the object is not classified as “Luxury ", In this case, the tax is 9%). The tax is called "Imposta di Registro" or registration. In addition, you must pay 2 times for 50 euro - for "impote ipotecarie" and "catastali" - in other words, the mortgage tax and stamp duty.

B. If real estate in Italy is acquired without the intention to make it the main place of residence within the next 18 months, then it is required to pay the registration tax at the rate of 9%, as well as two taxes of 50 euro each - a mortgage tax and stamp duty.

If the intention to become a resident of Italy within 18 months from the date of purchase is declared, but the intention is not realized, the buyer will be obliged to pay the difference in the rates of 2% and 9%, plus a penalty of 20% of this difference. The tax inspectorate has 5 years from the date of purchase, during which it can claim this amount to be paid.

C. Options are possible. First, if the property was built less than 5 years before making a purchase and is used as the main place of residence: 4% of the cost is paid, plus 200 euro of registration tax, 200 euro of mortgage tax and stamp duty of 200 euro.

If the property is used as a second home, then 10% of the cost is paid (if the property is not classified as an elite “Luxury”, in this case the rate is 22%). In addition, a registration tax of 200 euro, a mortgage tax of 200 euro and a stamp duty of 200 euro.

The services of a real estate agent are 1.5% - 4% (+ 22% VAT) - for the seller and the same for the buyer.

Fees for lawyer services in the amount of 1.00% - 2% (+ 22% VAT) are paid by the buyer.

Sale of business (companies) is carried out in accordance with the current charters of the implemented business structures.