Typical purchase sequence
Most private resale transactions follow a similar arc: negotiate terms, sign a preliminary contract (often called compromesso or similar), secure financing if needed, then complete the public deed (rogito) before a notaio. Exact names, deposits, and timelines depend on your contract and region.
- Offer and due diligence
Checks on title, planning compliance, condominium rules, and cadastral records—usually with your agent and/or lawyer.
- Preliminary agreement
Binds parties to conditions and price before rogito; penalties and deposits vary—review clauses carefully.
- Mortgage (if applicable)
Bank perizia, affordability checks, and deed coordination with the notaio.
- Rogito
Final deed, balance of price, registration taxes, and mortgage registration when a loan is involved.
See also: mortgage glossary.
Registration tax vs VAT (private resale vs developer)
Private resale (second-hand) from an individual or company is often taxed with registration tax and related charges calculated with reference to cadastral value, not necessarily the price you pay on the contract. The headline percentages (e.g. reduced rates for a primary residence) apply in specific conditions defined by law.
First sale from a developer or certain new-build scenarios may involve VAT (IVA) on the price plus different ancillary taxes. The structure is not interchangeable with a typical private resale—your notaio and tax advisor determine which regime applies.
Our fee calculator models illustrative costs for a private-resale style purchase using an estimated cadastral base—not a substitute for a notaio's calculation or a VAT purchase.
Prima casa vs other uses
Italy distinguishes benefits such as the "prima casa" (first-home) regime from purchases of second homes or investment property. Eligibility depends on residency, other property ownership, timelines, and declarations. Misclassification can mean higher taxes later—this is a standard topic to clarify with your notaio before you sign.
Codice fiscale, bank account, and AML
Buyers typically need an Italian codice fiscale for the purchase and for the bank. Banks also apply anti-money laundering checks: expect questions on the source of funds and supporting documentation for transfers.
Requirements vary by bank and nationality; your mortgage consultant or bank lists the exact paperwork.
Notaio vs lawyer
The notaio is a public official who validates and registers the deed; they do not represent the buyer or seller exclusively. Many international buyers also hire an avvocato (lawyer) to review the compromesso and negotiate protections—especially for complex rural, renovation, or shared-ownership situations.
After purchase: IMU and local charges
Owning property can trigger IMU or other local taxes depending on use (main home vs second home), exemptions, and municipal rules. Budget for utilities, condominium (condominio) fees if applicable, and waste tax (TARI) where charged.
Mortgages for non-residents
Italian lenders set LTV, income proof, and currency rules by policy; they are not fixed in this guide. Use our calculator for scenarios, then validate with a bank or independent consultant.
Official sources (verify independently)
Use these institutional entry points to confirm forms, rates, and procedures. We do not control third-party sites.
- Agenzia delle EntrateItalian Revenue Agency (English)
- Consiglio Nazionale del NotariatoNational Council of Notaries
- Banca d'Italia — VigilanzaBanking supervision (Italian)
- ISTATNational statistics (context for markets)