Purchase Taxes

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Given that Italian law changes with alarming regularity, it’s worth knowing the current taxes applicable on property purchases, as many sites are out of date.

Prima casa – ie you are planning to take residency in the next 18 months and dont already have a prima casa in Italy:

2% of the rateable value

Seconda casa:  ie you live in a different country/comune/province and this is not your main home – and you dont plan on being here for more than 183 days a year

9% of the rateable value

Apart from a garage or store that is classed as a pertinence to a house, all other buildings rated as C1-C6, agricultural buildings D/10,  etc etc all bring a tax of 9% of the price paid,  not the rateable value.  Non catastoed buildings such as unita colabenti also have a tax of 9%

Agricultural land  – rated as E – brings a tax of 15% of the price paid.

All of the above can vary if you are buying from or as a business,  if it’s been built within the last 5 years, or if it’s a studio or other non habitative property.

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