We have a number of resources specifically targeted at those buying, renting, refurbishing and selling real estate Italy
General Guides
Tax reliefs and incentives
- Taxing.It's online general guide to Italian property purchases
- Renting property in Italy (for Tenants)
- Renting property in Italy (for Landlords)
- Tax on Capital Gains
- Will purchasing real estate make me tax resident in Italy?
- Coming to live and Italy – the top ten tax mistakes
- The Visura Catastale
- Rent to Buy
- Tax FAQ's
- 10 Good Reasons For Hiring a Lawyer on a Real Estate transaction
- Tax Credit for Renovation and Refurbishment
- Tax Relief For Household Furniture and Appliances
- Tax Relief for Building Facades
- Tax Relief for Works in Earthquake Zones
- Flat Tax For Pensioners Coming to The South of Italy
- "Impatriates" - 70% tax break to attract "human capital" to Italy
Tables and Rates
Our Services
All our Real Estate Blog Posts
The Italian Fiscal Code Number
The Fiscal Code Number (Codice Fiscale, Italian taxpayers’ identification number, TIN, tax code, call it what you like) is a unique taxpayer code that identifies all individuals in their dealings with the Italian authorities […]
Italian tax aspects of renting Italian real estate – for landlords
Introduction This guide briefly sets out the main Italian income tax issues arising on the purchase or use of, residential, urban (i.e. non agricultural) real estate in Italy to carry on a lettings business. Apart from the income tax, if you rent out property who
Land Registry Categories – Residential Property
The Land Registry Category is an important variable in determining the tax payable in respect of real estate. All registered property in Italy is assigned a category. You can see the assigned category by getting hold of land registry extract or visura catastale. Italy has
Tax Relief for a New Air Conditioner
As the summer heatwave starts to make itself felt, we turn to air conditioning systems. The price of air conditioning kit continues to fall but given that for, fixed systems, at least, professional help with installation is a must, the cost can be expensive. The
IVIE Tax Base Post Brexit
Brexit has had a potentially expensive impact for Italian tax residents owning real estate in the UK. Italian tax residents are required to pay a wealth or ownership tax on foreign (ie. non Italian) real estate (unless the property is owned and occupied as a
Taxes on Second Homes in Italy
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, it will be considered a second home and not an “abitazione principale” or “prima casa” (main home). Under Italian law,
Tax reliefs for Building Renovation Works – 2023
What are they? It is important to note that each tax relief has specific eligibility criteria, timings, deadlines and requirements, so consultation on any specific works with a professional is essential to determine which tax relief is applicable to your specific situation. The legislation
Table of Main Registration Taxes in Italy
This is a (very) simplified table of the registration taxes due on certain documents. The tax office will apply the tax according to the substance of the effect that the document has, not the form.
Tax Relief for the Purchase of Furniture and Household Appliances
What is the Tax Relief? Italy’s recent Finance Law for 2020 extended the tax credit equal to 50% of a maximum of €10,000 of expenditure for furniture and household appliances in connection with buildings subject to renovation. The relief applies to expenditure during the course
Real Estate – Tax FAQ’s
Does 7% flat tax regime apply to pensioners residing in the South in receipt of 401K and social security payments? The technical explanation to the US/Italy double tax treaty (at p.58) states that that distributions from qualified plans under section 401(a), individual retirement plans (including
The Visura Catastale
The “visura catastale” (Land Registry Extract) is a document issued by the Italian Tax Agency containing information recorded at the Land Registry in relation to real estate – buildings or land – located in Italian national territory. It is possible to search the land
Italian Real Estate Purchase Guide
The Italian tax regime applicable to residential real estate can seem confusing. Real estate has always been an attractive source of income for governments around Europe, and Italy is no exception. As real estate is difficult to move about, it presents an easy target for
Short Term Rentals in Italy: “Airbnb tax” suspended (Update)
Withholding Tax For Online Portals New regulations, clarification on the existing regime and a new tax withholding obligation for short-term lets, and especially for rental contracts through real estate agencies and online portals (Airbnb and the like) were introduced in 2017 aimed at stemming the
The “Airbnb Tax” referred to the European Court
Italian Council of State refers Airbnb’s appeal to the ECJ Airbnb has recently written to its hosts to say that the Italian Council of State has decided to refer to the European Court of Justice the issues raised in Airbnb’s appeal against the ruling of
Main Residence – Tax Relief on Purchase
You can save purchase tax (registration tax) on the purchase of Italian real estate if you elect to occupy as your main residence (in Italy) and actually occupy it as such for the five years following purchase. In order to occupy it as your main
Coming to live in Italy – think tax first!
Are you a retiree, pensioner (or even just young and rich) taking up residence in Italy? Before doing so you should take a look at your assets and sources of income, and whether you should make any restructuring beforehand. For example it may be possible
Rent to Buy: what it is and how it works
Do you want to buy a house but cannot find a bank to put up the finance you need. Are you concerned about making a commitment to buy but not sure about the timing? Italian law has a solution: the “Rent to Buy” scheme (affitto
Italian tax residence
The Italian Council of Ministers in a Press Release no 54 of 16 October 2023 has proposed a significant reform of the Italian test of tax residence The new rules will, subject to Parliamentary approval and if enacted as currently proposed, apply with effect from FY