{"id":2790,"date":"2021-04-20T21:01:22","date_gmt":"2021-04-20T19:01:22","guid":{"rendered":"http:\/\/159.65.127.138\/?p=2790"},"modified":"2026-01-16T13:00:49","modified_gmt":"2026-01-16T12:00:49","slug":"taxes-on-second-homes-in-italy","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/taxes-on-second-homes-in-italy\/","title":{"rendered":"Tasse sulle seconde case in Italia"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2790\" class=\"elementor elementor-2790\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7bc4c8 e-flex e-con-boxed e-con e-parent\" data-id=\"e7bc4c8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9ef7e92 e-con-full e-flex e-con e-child\" data-id=\"9ef7e92\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0edf28e elementor-widget elementor-widget-text-editor\" data-id=\"0edf28e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong>A Second Home in Italy<\/strong><\/h2><p>If you have bought a house in Italy, but do not intend to live in it as your habitual abode and register as resident with the <a href=\"https:\/\/taxing.it\/it\/italian-residence-what-is-the-anagrafe\/\" target=\"_blank\" rel=\"noopener\">Anagrafe<\/a> (register of resident population maintained by the relevant local authority or &#8220;Comune&#8221;), it will be considered a second home and not an &#8220;abitazione principale&#8221; or &#8220;prima casa&#8221; (main home).<\/p><p>Under Italian law, taxes on second homes are higher than on first or main homes &#8211; or rather a main home qualifies from a series of tax reliefs not available on a second one.\u00a0 This is due to the higher degree of public interest in a principal residence reflecting constitutional rights to a home.<\/p><p>Taxes are higher from the moment of purchase, as you will not be able to take advantage of the &#8220;agevolazioni prima casa&#8221; (first home benefits) and the various purchase taxes will have to be paid in full (see <a href=\"https:\/\/taxing.it\/it\/italian-real-estate-purchase-tax-guide\/\" target=\"_blank\" rel=\"noopener\">this post<\/a>).<\/p><p>Expenses for utilities (energy, water etc) may also be higher for a second home as result of reduced tariffs for the first home.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8460b2 elementor-widget elementor-widget-text-editor\" data-id=\"c8460b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Taxes on a Second Home<\/h2><p>The taxes, related to real estate property, that you have to face are:<\/p><ul><li>Purchase Taxes<\/li><li><a href=\"https:\/\/taxing.it\/it\/imu-local-real-estate-ownership-tax\/\" target=\"_blank\" rel=\"noopener\">IMU<\/a> &#8220;Imposta Municipale Unica&#8221; (Unified Municipal Tax);<\/li><li>IRPEF &#8220;Imposta sul Reddito delle Persone Fisiche&#8221; (<a href=\"https:\/\/taxing.it\/it\/personal-income-tax-irpef-rates-from-1-january-2024\/\" target=\"_blank\" rel=\"noopener\">Personal Income Tax<\/a>) on the deemed catastral (land registry income), on rents received.\u00a0<\/li><li><a href=\"https:\/\/taxing.it\/it\/personal-income-tax-irpef-rates\/\" target=\"_blank\" rel=\"noopener\">IRPEF or substitute tax<\/a> on any capital gain on a disposal of residential property within 5 years of purchase. The exemption from tax for post five years sales may not apply to sales of property which derive from the acquisition of land for development;<\/li><li><a href=\"https:\/\/taxing.it\/it\/tari-italian-refuse-disposal-tax\/\">TARI<\/a> &#8220;Tassa sui Rifiuti&#8221; (Waste Tax).<\/li><\/ul><p>\u00a0<\/p><p>Previously there was also the TASI &#8220;<em>Tributo sui servizi indivisibili<\/em>&#8221; &#8211; local services tax, which has been abolished with effect from 1 January 2020.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8b9f3 elementor-widget elementor-widget-text-editor\" data-id=\"3a8b9f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong>Purchase Tax<\/strong><\/h2><p>When a residential property is purchased as a second home (i.e., not qualifying for the <em>prima casa<\/em> benefits), the standard tax regime applies. The taxes depend on whether the seller is a private individual or a company.<\/p><h3>1. Purchase from a Private Seller<\/h3><p>This is the most common scenario.<\/p><ul><li><strong>Registration tax:<\/strong> <strong>9%<\/strong> Calculated on the <strong>cadastral value<\/strong> (if the buyer opts for the \u201c<em>prezzo\u2011valore<\/em>\u201d\u00a0 by which tax is based on land registry values ), which are usually lower than the actual purchase price.<\/li><li><strong>Mortgage tax:<\/strong> <strong>\u20ac50<\/strong> (fixed)<\/li><li><strong>Cadastral tax:<\/strong> <strong>\u20ac50<\/strong> (fixed)<\/li><\/ul><h3>\u00a0<\/h3><h3>2. Purchase from a Construction Company (within 5 years of completion)<\/h3><p>In this case, the sale is <strong>subject to VAT<\/strong>.<\/p><ul><li><strong>VAT:<\/strong> <strong>10%<\/strong> (standard rate for non\u2011luxury residential property) \u2192 <strong>22%<\/strong> if the property is classified as luxury.<\/li><li><strong>Registration tax:<\/strong> <strong>\u20ac200<\/strong> (fixed)<\/li><li><strong>Mortgage tax:<\/strong> <strong>\u20ac200<\/strong> (fixed)<\/li><li><strong>Cadastral tax:<\/strong> <strong>\u20ac200<\/strong> (fixed)<\/li><\/ul><div>\u00a0<\/div><h3>3. Purchase from a VAT Registered Business (after 5 years, or non\u2011constructor)<\/h3><p>Generally <strong>VAT\u2011exempt<\/strong>, so the tax regime mirrors that of a private seller:<\/p><ul><li><strong>Registration tax:<\/strong> <strong>9%<\/strong><\/li><li><strong>Mortgage tax:<\/strong> <strong>\u20ac50<\/strong><\/li><li><strong>Cadastral tax:<\/strong> <strong>\u20ac50<\/strong><\/li><\/ul><p><em>(A company may opt to apply VAT, but this is uncommon for residential property.)<\/em><\/p><h3>4. Other Costs (not taxes)<\/h3><p>These are not part of the transfer taxes but are typically incurred:<\/p><ul><li>Notary fees<\/li><li>Real estate agent commission<\/li><li>Technical\/cadastral checks (surveys, compliance reports)<\/li><\/ul><h3>Notes<\/h3><p>The <em>prezzo\u2011valore<\/em> option is almost always advantageous because it bases the 9% tax on the cadastral value rather than the actual purchase price.<\/p><p>Purchasing a residential property s prima casa generally provides access to a reduced rate of purchase tax (2%)\u00a0 or VAT (4%)<\/p><p>The above applies to purchases of property which is <a href=\"https:\/\/taxing.it\/it\/land-registry-categories-residential-property\/\" target=\"_blank\" rel=\"noopener\">categorised at the land registry<\/a> as residential. different rules apply to purchases of e..g real estate categorised with the land registry as agricultural or commercial.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e89d4bc elementor-widget elementor-widget-text-editor\" data-id=\"e89d4bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>IMU<\/h2><p>IMU is Italy&#8217;s municipal property tax on real estate, introduced in 2012 to replace the previous ICI tax. It applies to owners (or holders of registrable legal rights like usufruct or a right of habitation) of buildings, buildable land, and agricultural land. The tax funds local services.<\/p><p>Primary residences are generally exempt unless classified as luxury properties (cadastral categories A\/1, A\/8, or A\/9).<\/p><p>This tax must be paid spontaneously by the home owners. If you purchase a property jointly, e.g.. with a spouse, partner or family member, each owner is liable for their share of the IMU.\u00a0 The Italian authorities do not issue statements or bills requesting payment of the tax, except where a homeowner has failed to make payment pursuant to enforcement to demand payment of overdue tax, interest and late payment penalties. It is the home owners responsibility to pay the tax due by the due deadlines, set out in the relevant legislation..<\/p><p>For more information on IMU see this <a href=\"https:\/\/taxing.it\/it\/imu-local-real-estate-ownership-tax\/\" target=\"_blank\" rel=\"noopener\">post.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-414c471 elementor-widget elementor-widget-text-editor\" data-id=\"414c471\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Income Taxes<\/h2><p>As far as IRPEF and additional regional and municipal income are concerned, taxable income from a second home is, as a defualt,\u00a0 subject to income tax at the <a href=\"https:\/\/taxing.it\/it\/personal-income-tax-irpef-rates\/\">ordinary scale rates<\/a>. It is important to realize that even if you do not rent or license the property and therefore do not receive any income, Italian law provides that you are potentially liable to income tax, whether you are<a href=\"https:\/\/taxing.it\/it\/italian-statutory-tax-residence-test-for-individuals-2024-changes\/\" target=\"_blank\" rel=\"noopener\"> tax resident in Italy<\/a> or not for any year,\u00a0 on the &#8220;deemed&#8221; or official income\u00a0 from the property. This deemed income is\u00a0 calculated according to some coefficients based on the official land registry yield for the property.<\/p><p>In other words, by purchasing Italian real estate you have purchased a (taxable) income generating asset, even if you don&#8217;t actually receive any income onto your bank account.\u00a0<\/p><p>However this may not actually be bad news in tax terms.\u00a0 Income from property (as classified at the Land Registry &#8211; check your <a href=\"https:\/\/taxing.it\/it\/the-visura-catastale\/\" target=\"_blank\" rel=\"noopener\">visura<\/a>) that is subject to <a href=\"https:\/\/taxing.it\/it\/imu-local-real-estate-ownership-tax\/\" target=\"_blank\" rel=\"noopener\">IMU<\/a> is generally not liable to income tax. There is an IMU-IRPEF substitution effect, which operates so that income tax is not due on the cadastral income deriving from portions of real estate property which have been subject to IMU.\u00a0<\/p><p>To the extent that portions of the property are exempt from IMU, e.g. exemption for agricultural land in designated mountain areas) then the income from the IMU\u00a0 exempt property is liable to tax and as a default rule needs to be reported.<\/p><p>However there is an exemption from filing\u00a0 an annual income tax return and paying tax if the total catastral income for an individual taxpayer is less than Euro 500 in the year, and the taxpayer has no other income to report.<\/p><p>Typically this will be the case for e.g. non Italian tax residents with small portions of agricultural land adjoining a residential dwelling.\u00a0<\/p><p>In the event that the property is rented out, the position changes and tax on rental income will almost certainly be due on rents received received in the tax year.\u00a0 In the presence of rental income though, the exemption from income tax on the land registry yield on IMU exempt property may no longer be available.\u00a0<\/p><p>Where rental income is received, at this stage an annual tax return will be required.\u00a0 This will report<\/p><ul><li>official land registry yields on land (Section RA) and buildings (Section RB) showing portions of land where IMU has been paid, or not;<\/li><li>gross rent to be shown also in section RB (or in Section RA if you have rented out the bare land), but only where you are engaging in a private letting business (less than three units) and not running a letting business;\u00a0<\/li><li>if you are running the rental activity otherwise than in a private capacity you need to complete<ul><li>section LM if you are on the regime forfettario &#8211; this will show the gross rent and lump sum deduction in place of costs<\/li><li>section RE or RG if are running the business as a sole proprietor. Here you will show gross rents and tax deductible expenditure.\u00a0<\/li><li>section RD if you are running an agriturismo activity.<\/li><\/ul><\/li><\/ul><p>See <a href=\"https:\/\/taxing.it\/it\/italian-tax-aspects-of-renting-italian-real-estate-for-landlords\/\" target=\"_blank\" rel=\"noopener\">this article<\/a> for more information of the various regimes for taxation of rental income\u00a0<\/p><p>Note that there arises is a requirement to file an annual tax return to report both the rental income and the land registry yield, even if\u00a0 tax has been withheld at source on rental income and there is no actual further liability to tax on that rental income.\u00a0 The return needs to report the income, days in the year that the property was rented and the tax withheld by the agency or the rental platform as shown in their annual certification (the <a href=\"https:\/\/taxing.it\/it\/the-cu-what-is-it\/\" target=\"_blank\" rel=\"noopener\">CU<\/a>) of rents received and tax withheld.\u00a0<\/p><p>The requirement to report rental obligation may comport a liability to pay income tax on IMU exempt land and buildings which would otherwise have been exempt from income tax falling under the Euro 500 annual threshold.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8102bf1 elementor-widget elementor-widget-text-editor\" data-id=\"8102bf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Summary<\/h2><p>In general, the ownership of residential real estate which is not the individuals primary residence (prima casa) will comport a liability to IMU and TARI on the property.\u00a0 \u00a0In general, except for extensive properties or properties incorporating portions which are registered as agricultural or commercial land there will be no liability to income tax, or obligation\u00a0 to file an annual income tax return unless the property or any part of it is let out.\u00a0<\/p><p>Where a single property (or share in a single property) is let by the same owner, tax will be due under the cedolare secca regime whereby tax is applied at the rate of 21% to the gross rental income.<\/p><p>The cedolare secca regime does not admit a deduction for any costs (agent&#8217;s platform&#8217;s fees, cleaning , co-hosting, towels and linen) whatsoever.\u00a0 It is a flat tax on gross rents.\u00a0 See <a href=\"https:\/\/taxing.it\/it\/italian-tax-aspects-of-renting-italian-real-estate-for-landlords\/\" target=\"_blank\" rel=\"noopener\">this article<\/a> for available alterative tax regimes.\u00a0\u00a0<\/p><div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b23300a elementor-widget elementor-widget-text-editor\" data-id=\"b23300a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>I Nostri Servizi<\/h2><p>For non complex cases, the best approach is to seek local assistance with the IMU calculation and payments IMU if you need it.\u00a0 This can be provided by co-hosts, agents, CAFs (citizens tax assistance centers) or local cpa&#8217;s (<em>commercialisti<\/em>). It is often simpler to simpler to start with your fiscal code number and the land registry details, slot the information into the tax software, identify the tax due and print out the payment forms, than deliberate\u00a0 the potential complexities which may not\u00a0 actually impact a particular position at all.\u00a0\u00a0<\/p><p>In complex cases, or for people without access to local services, we have developed a Real Estate Tax Management Service for Homes in Italy, including:<\/p><ul><li>Obtaining a copy of the updated visura catastale;<\/li><li>IMU: confirmation of whether or not a return is due.\u00a0<\/li><li>IMU: Calculation of amounts due and assistance with payment of the two annual instalments;<\/li><li>Assistance with the TARI filing to report change of ownership\/occupancy and payments;<\/li><li>IRPEF: submission of the Italian tax return and support with payment of income tax, if required (or confirmation that such is not required).\u00a0<\/li><\/ul><p>The package may vary according to specific circumstances.<\/p><p>The service is also available for those who reside in the property or for the \u201cabitazione principale\u201d<\/p><p>Please contact us <a href=\"https:\/\/taxing.it\/it\/contact-us\/\" target=\"_blank\" rel=\"noopener\">qui<\/a> if you would like more details.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A Second Home in Italy If you have bought a house in Italy, but do not intend to live in it as your habitual abode and register as resident with the Anagrafe (register of resident population maintained by the relevant local authority or &#8220;Comune&#8221;), it will be considered a second home and not an &#8220;abitazione [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,54,92,727],"tags":[],"class_list":["post-2790","post","type-post","status-publish","format-standard","hentry","category-technical-resource","category-blog","category-real-estate","category-tax-guide-individuals"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxes on Second Homes in Italy | Taxing.It<\/title>\n<meta name=\"description\" content=\"A Second Home in ItalyIf you have bought a house in Italy, but do not intend to live in it as your habitual abode and register as resident with the\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/taxes-on-second-homes-in-italy\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxes on Second Homes in Italy | Taxing.It\" \/>\n<meta property=\"og:description\" content=\"A Second Home in ItalyIf you have bought a house in Italy, but do not intend to live in it as your habitual abode and register as resident with the\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxing.it\/it\/taxes-on-second-homes-in-italy\/\" \/>\n<meta property=\"og:site_name\" content=\"Taxing.It\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Taxing.It\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-20T19:01:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-16T12:00:49+00:00\" \/>\n<meta name=\"author\" content=\"crjamie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Italy_Tax\" \/>\n<meta name=\"twitter:site\" content=\"@Italy_Tax\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"crjamie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxing.it\\\/taxes-on-second-homes-in-italy\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/taxes-on-second-homes-in-italy\\\/\"},\"author\":{\"name\":\"crjamie\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/person\\\/2133f1d658961f06b8282491adfa98c5\"},\"headline\":\"Taxes on Second Homes in Italy\",\"datePublished\":\"2021-04-20T19:01:22+00:00\",\"dateModified\":\"2026-01-16T12:00:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/taxes-on-second-homes-in-italy\\\/\"},\"wordCount\":1782,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/#organization\"},\"articleSection\":[\"Technical Resource\",\"Blog\",\"Real Estate\",\"Tax Guide - Individuals\"],\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/taxing.it\\\/taxes-on-second-homes-in-italy\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxing.it\\\/taxes-on-second-homes-in-italy\\\/\",\"url\":\"https:\\\/\\\/taxing.it\\\/taxes-on-second-homes-in-italy\\\/\",\"name\":\"Taxes on Second Homes in Italy | Taxing.It\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/#website\"},\"datePublished\":\"2021-04-20T19:01:22+00:00\",\"dateModified\":\"2026-01-16T12:00:49+00:00\",\"description\":\"A Second Home in ItalyIf you have bought a house in Italy, but do not intend to live in it as your habitual abode and register as resident with the\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/taxes-on-second-homes-in-italy\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxing.it\\\/taxes-on-second-homes-in-italy\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxing.it\\\/taxes-on-second-homes-in-italy\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxing.it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxes on Second Homes in Italy\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#website\",\"url\":\"https:\\\/\\\/taxing.it\\\/\",\"name\":\"Taxing.It\",\"description\":\"Resources in English for Italian Tax\",\"publisher\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/taxing.it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#organization\",\"name\":\"Taxing.It\",\"url\":\"https:\\\/\\\/taxing.it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxing.it\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/cropped-CellBGSquarewText-1.jpg\",\"contentUrl\":\"https:\\\/\\\/taxing.it\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/cropped-CellBGSquarewText-1.jpg\",\"width\":512,\"height\":512,\"caption\":\"Taxing.It\"},\"image\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Taxing.It\\\/\",\"https:\\\/\\\/x.com\\\/Italy_Tax\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/person\\\/2133f1d658961f06b8282491adfa98c5\",\"name\":\"crjamie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g\",\"caption\":\"crjamie\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxes on Second Homes in Italy | Taxing.It","description":"A Second Home in ItalyIf you have bought a house in Italy, but do not intend to live in it as your habitual abode and register as resident with the","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxing.it\/it\/taxes-on-second-homes-in-italy\/","og_locale":"it_IT","og_type":"article","og_title":"Taxes on Second Homes in Italy | Taxing.It","og_description":"A Second Home in ItalyIf you have bought a house in Italy, but do not intend to live in it as your habitual abode and register as resident with the","og_url":"https:\/\/taxing.it\/it\/taxes-on-second-homes-in-italy\/","og_site_name":"Taxing.It","article_publisher":"https:\/\/www.facebook.com\/Taxing.It\/","article_published_time":"2021-04-20T19:01:22+00:00","article_modified_time":"2026-01-16T12:00:49+00:00","author":"crjamie","twitter_card":"summary_large_image","twitter_creator":"@Italy_Tax","twitter_site":"@Italy_Tax","twitter_misc":{"Scritto da":"crjamie","Tempo di lettura stimato":"9 minuti"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxing.it\/taxes-on-second-homes-in-italy\/#article","isPartOf":{"@id":"https:\/\/taxing.it\/taxes-on-second-homes-in-italy\/"},"author":{"name":"crjamie","@id":"https:\/\/taxing.it\/#\/schema\/person\/2133f1d658961f06b8282491adfa98c5"},"headline":"Taxes on Second Homes in Italy","datePublished":"2021-04-20T19:01:22+00:00","dateModified":"2026-01-16T12:00:49+00:00","mainEntityOfPage":{"@id":"https:\/\/taxing.it\/taxes-on-second-homes-in-italy\/"},"wordCount":1782,"commentCount":0,"publisher":{"@id":"https:\/\/taxing.it\/#organization"},"articleSection":["Technical Resource","Blog","Real Estate","Tax Guide - Individuals"],"inLanguage":"it-IT","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxing.it\/taxes-on-second-homes-in-italy\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxing.it\/taxes-on-second-homes-in-italy\/","url":"https:\/\/taxing.it\/taxes-on-second-homes-in-italy\/","name":"Taxes on Second Homes in Italy | Taxing.It","isPartOf":{"@id":"https:\/\/taxing.it\/#website"},"datePublished":"2021-04-20T19:01:22+00:00","dateModified":"2026-01-16T12:00:49+00:00","description":"A Second Home in ItalyIf you have bought a house in Italy, but do not intend to live in it as your habitual abode and register as resident with the","breadcrumb":{"@id":"https:\/\/taxing.it\/taxes-on-second-homes-in-italy\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxing.it\/taxes-on-second-homes-in-italy\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/taxing.it\/taxes-on-second-homes-in-italy\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxing.it\/"},{"@type":"ListItem","position":2,"name":"Taxes on Second Homes in Italy"}]},{"@type":"WebSite","@id":"https:\/\/taxing.it\/#website","url":"https:\/\/taxing.it\/","name":"Taxing.It","description":"Resources in English for Italian Tax","publisher":{"@id":"https:\/\/taxing.it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxing.it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/taxing.it\/#organization","name":"Taxing.It","url":"https:\/\/taxing.it\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/taxing.it\/#\/schema\/logo\/image\/","url":"https:\/\/taxing.it\/wp-content\/uploads\/2018\/06\/cropped-CellBGSquarewText-1.jpg","contentUrl":"https:\/\/taxing.it\/wp-content\/uploads\/2018\/06\/cropped-CellBGSquarewText-1.jpg","width":512,"height":512,"caption":"Taxing.It"},"image":{"@id":"https:\/\/taxing.it\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Taxing.It\/","https:\/\/x.com\/Italy_Tax"]},{"@type":"Person","@id":"https:\/\/taxing.it\/#\/schema\/person\/2133f1d658961f06b8282491adfa98c5","name":"crjamie","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/secure.gravatar.com\/avatar\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g","caption":"crjamie"}}]}},"_links":{"self":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/posts\/2790","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/comments?post=2790"}],"version-history":[{"count":13,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/posts\/2790\/revisions"}],"predecessor-version":[{"id":10022,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/posts\/2790\/revisions\/10022"}],"wp:attachment":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/media?parent=2790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/categories?post=2790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/tags?post=2790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}