{"id":2116,"date":"2020-02-19T18:39:54","date_gmt":"2020-02-19T18:39:54","guid":{"rendered":"http:\/\/159.65.127.138\/?p=2116"},"modified":"2026-01-22T14:55:17","modified_gmt":"2026-01-22T13:55:17","slug":"tax-on-disposal-of-real-estate","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/tax-on-disposal-of-real-estate\/","title":{"rendered":"Tasse sulla cessione di immobili"},"content":{"rendered":"
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General Rule<\/h2>

In Italy, capital gains from the disposal (sale or transfer) of real estate are generally treated as miscellaneous income under Article 67 of the TUIR (Testo Unico delle Imposte sui Redditi, DPR 917\/1986).\u00a0 The taxable gain is the difference between the sale price and the acquisition cost (plus any additional expenses such as notary and agency fees and any other cost which can be demonstrated to contribute to the value of the property.\u00a0 \u00a0 Selling agents fees are generally not deducible in computing.\u00a0 Ordinary maintenance costs will not qualify for deduction – the only eligible costs are for improvement works which can be shown to increase the value of the real estate.\u00a0<\/p>

Where the property is held jointly, the relevant portion of the gain needs to be reported Italian rules provide a strict allocation of costs\u00a0<\/p>

Tax is due on gains realized by Italian tax residents on worldwide property, while non-residents are taxed only on Italian-sited property per the general rules on the definition of Italian source income.<\/a><\/p>

Any gain is taxed at the individual’s progressive scale IRPEF rates<\/a> (23%\u201343%, plus additional Regional and Municipal taxes) depending on income level.\u00a0 It is possible to opt, at the time of completion of the disposal handled by a notary public, for a substitute tax at a flat rate of 26% of the gain.\u00a0 If the option for the 26% flat tax is not taken at completion, the gain must be reported in annual tax return and progressive scale rates will apply.<\/p>

Non-residents are not strictly forced to opt for the 26% flat rate in all cases, but there may be pressure to elect the 26 substitute tax and this will save the costs of an annual tax return for each owner.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Claw-back of Reduced Registration Tax on Purchase<\/h2>

Remember that if you purchased Italian property with the benefit of the main home (prima casa) reduced rate of registration tax or VAT, where you sell\u00a0 within five years you are liable to pay the extra tax to top up to the full rate rate.<\/p>

The claw-back may not apply if you purchase other eligible property in the EU within 12 months of the sale to be used as a main home.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Main Residence (Prima Casa<\/em>) Exemption<\/h2>

Gains on the first habitual residential dwelling (prima casa<\/em>) are exempt if occupied as the primary residence, and where the owner\/occupier is registered as resident with the Anagrafe (register of resident population maintained by the local municipality (Comune<\/em>)) where the property has been occupied, for the greater part of the ownership period up to sale. Otherwise, the gain will be liable to Italian tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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The 5-Year Rule<\/h2>

Gains are exempt from taxation if the property was purchased or built more than 5 years before disposal.\u00a0 The 5-year period starts from the date of acquisition (or the date the property was first fit for habitation for new builds). The exemption is automatic – no election needed and any gain is simply non reportable.\u00a0 Losses on exempt disposals are not deductible.<\/p>

The logic behind the five year rule is to apply tax to taxpayers who are treated as carrying on speculative transactions.<\/p>

Gains on property acquired by way of inheritance or donation are exempt if the original owner held the property for more than 5\u00a0 years.\u00a0 Otherwise, if the total period of ownership between original owner and heir\/donee, the gain is taxed generally taking as base cost the value declared at succession (which will in general be based on a multiple of the official cadastral (land registry) value (rendita catastale<\/em>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Exceptions to the 5-Year Rule<\/h2>

Several exceptions maintain taxability even after 5 years:<\/p>

  • Developable Land<\/strong>: gains from the disposal of building land (terreni edificabili<\/em>) are taxable as miscellaneous income (redditi diversi) at progressive IRPEF rates (23%\u201343%), regardless of the 5-year holding period.\u00a0 However, for land\u00a0 purchased for development purposes where the gain is realized within the first 5 years of ownership, the gain is exempt if the land is sold before construction begins or if the development project is abandoned provided the intent to cease development is documented (e.g., building permits, contracts). A liability to tax on a gain on developable land will not apply, regardless of period of ownership, if the main residence (prima casa<\/em>) exemption applies.<\/li>
  • Business Property<\/strong>: If the property is used in a business (e.g., rental or commercial), gains are taxable as business income (IRPEF or IRES at 24%), even after 5 years, unless restructured under specific regimes.<\/li>
  • Indirect Disposal<\/strong>: Gains from selling shares in a company where >50% of value is Italian real estate are taxed at 26% (Article 23, TUIR), regardless of 5-year holding, unless the DTA (double tax treaty) allocates taxing rights elsewhere (see below Indirect Disposals).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Interaction with Property Bonus Rules<\/h2>

    The Bonus Ristrutturazione<\/strong> (Article 16-bis, TUIR, DPR 917\/1986) offers a variable percentage tax credit on renovation expenses, up to \u20ac96,000 per property,\u00a0 for works such as structural renovations, energy efficiency improvements, or seismic retrofitting.<\/p>

    There is a view that qualifying expenses, even if claimed by way of tax credit to offset income taxes, can increase the property\u2019s acquisition cost base for capital gains calculations, reducing the taxable gain upon disposal.\u00a0 However there is an alternative view that there is a general concept in Italian tax law that denies a double tax deduction for costs.\u00a0 \u00a0There is no specific clawback of the Bonus Ristrutturazione credit upon sale, regardless of timing<\/p>

    In contrast, the separate Ecobonus<\/strong> (Superbonus 110%, Article 121, DL 34\/2020) imposes a clawback of the excess credit (above 50%) if sold within 5 years, unless transferred to the buyer. If sold after 5 years, the gain is exempt (Article 69, TUIR), and the Bonus Ristrutturazione credit remains unaffected.\u00a0<\/p>

    Where you have claimed any real estate tax credits, and are thinking of selling, specific review of the position should be conducted by a tax professional.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Indirect Disposals<\/h2>

    Article 23, comma 1-bis TUIR contains a charge to tax on a capital gains for\u00a0 non Italian tax residents deriving from disposals of shares in a certain entities\u00a0 where more than 50% of the value derives from Italian located real estate. The gain is liable to tax\u00a0 a mandatory 26% flat rate.<\/p>

    The 5-year exemption does not appear to apply here. This rule was introduced by Finance Law 2023 to align with OECD policy designed to prevent tax avoidance through the use of corporate structures to escape a charge to tax on real estate related capital gains.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Legislation and Guidance<\/h2>

    Articles\u00a0 67 and 69 of the Italian Tax Code<\/p>

    Indirect Disposals\u00a0 – Article 23, comma 1-bis TUIR introduced by\u00a0 Finance Law 2023 (Law n. 197\/2022, Article 1, comma 96\u201399)<\/p>

    Ecobonus (Superbonus 110%, Article 121, DL 34\/2020)<\/p>

    Bonus Ristrutturazione\u00a0 – Article 16-bis, TUIR, DPR 917\/1986)<\/p>

    Agenzia delle Entrate Circular no. 23\/E\/2010.<\/p>

    Agenzia delle Entrate Circular no. 24\/E\/2016)<\/p>

    \u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    General Rule In Italy, capital gains from the disposal (sale or transfer) of real estate are generally treated as miscellaneous income under Article 67 of the TUIR (Testo Unico delle Imposte sui Redditi, DPR 917\/1986).\u00a0 The taxable gain is the difference between the sale price and the acquisition cost (plus any additional expenses such as […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,92,727,729,737,762],"tags":[],"class_list":["post-2116","post","type-post","status-publish","format-standard","hentry","category-technical-resource","category-real-estate","category-tax-guide-individuals","category-tax-guide-real-estate","category-investing-in-italy","category-capital-gains"],"yoast_head":"\nTax on Disposal of Real Estate | Taxing.It<\/title>\n<meta name=\"description\" content=\"General RuleIn Italy, capital gains from the disposal 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