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Taxes on the house with or without first home facilities.

The facilitation for the purchase of the “first home” allows you to pay reduced taxes on the act of buying a home under certain conditions.

Those who buy from a private individual (or a company that sells VAT-free) must pay a 2% register tax, rather than 9%, on the property’s land value, while mortgage and land taxes are each paid in the fixed measure of 50 euros.

If, on the other hand, the seller is a company with a sale subject to VAT, the buyer will have to pay value-added tax, calculated on the price of the sale, equal to 4% instead of 10%. In this case, the register, land and mortgage taxes are paid in the fixed measure of 200 euros each.

IN order to take advantage of the “first home” facilities, the dwelling you buy must belong to one of the following land categories: A/2 (civil dwellings) – A/3 (affordable dwellings) – A/4 (people’s dwellings) – A/5 (ultra-popular dwellings)

THE IMPOSTES OF THE BUY WITHOUT BENEFICI “PRIMA CASA” SELLER IMPOSTE ESTOPRIVATE or IMPRESA (with VAT-free sale) REGISTER 9% (with a minimum of 1,000 euros) IPOTECARIA 50 euros CATASTALE 50 euros IMPRESA (with sale subject to VAT) VAT 10% (22% for properties A/1, A/9

The preliminary contract, also called “compromise”, is an agreement between seller and buyer who commit to each other to enter into a subsequent and definitive contract of sale. The transfer of the right of ownership on the property will only take place with the signature of the latter. The preliminary can be made, for example, when immediate sale is not possible, because the buyer is looking for a mortgage or the seller is waiting for a new home to be delivered to him. The preliminary contract must be written (private writing, authenticated private writing or public act). The preliminary purchase agreement must be registered within 20 days of the subscription. If entered into by notary, the notary will be provided within 30 days. For registration, the registration tax is due: : the register tax of 200 euros, irrespective of the price of the sale, the stamp duty, to the extent of 16 euros for every 4 facades and in any case for every 100 lines (if the contract is formed by public act or by private written authenticated the stamp tax is instead of 155 euros). When the preliminary payment is made, the proportional register tax is also due: 0.50% of the sums provided for as a confirmative deposit, 3% of the sums provided by way of down payment on the sale price In both cases, the tax paid with the preliminary will then be deducted from the tax due for the registration of the final purchase agreement. If the proportional tax paid for the deposit and for the down payment is higher than the register tax due for the final contract, the higher tax paid for the registration of the preliminary contract is due. The refund must be requested, subject to termination, within three years of the date of registration of the final contract. The refund application must be submitted to the registered office. If the preliminary contract does not specify how the sums were paid, the sums should be considered as down payments on the sale price.

The price-value system. For the sale of residential properties (and related relevancy), in the presence of certain conditions and specific subjective and objective requirements, the law provides a special mechanism for determining the tax base of register taxes, mortgage and land: the “price-value” system. The application of this criterion, introduced in 2006, brings significant benefits for those who buy a home. Its aim, in fact, is to ensure, on the one hand, transparency in real estate sales and, on the other hand, fairness of the relevant tax levy. In fact, the price-value allows the taxation of the transfer of the properties on the basis of their land value, regardless of the consideration agreed and indicated in the act. In addition, this system also implies significant protection for the purchaser, as it limits the ability of the Revenue Agency to ascertain value. WHEN APPLICATE The price-value rule applies to sales subject to register tax proportionally (so those subject to VAT are excluded) where 10 April 2017 the purchaser is an individual (who does not act in the artistic or professional activities). Therefore, this mechanism can be used, in addition to all trades in which both parties are “private”, also in the disposals made to individuals by non-VAT sellers (associations, foundations and the like) and in those made, always at individuals, companies or companies with VAT exemption. What ARE APPLICATS The price-value system generally applies to sales of residential properties and their relevance (see paragraph). It also applies to purchases of dwellings (and related relevancy) in the absence of “first home” benefits.

Example of the calculation of the registry tax. Let’s say a house, which has a land rent of 900 euros, is bought for 200,000 euros. With the application of the price-value rule, the tax base on which to apply the 9% registry tax is: 900 x 1.05 x 120 plus 113,400 euros. Therefore, the registration tax due will be 10,206 euros (113,400 x 9%). Without the application of the price-value rule, the tax should be calculated on the agreed value (200,000 euros) and would be 18,000 euros (200,000 x 9%). THE price-value system applies on the condition that: the building that you buy is for residential use (so, only dwellings, with or without “first home” requirements) – the buyer is a private individual who does not act in the business, Artistic or professional (it is not permitted, for example, for the purchase of the professional’s studio) – the purchaser explicitly requests to the notary, at the time of the sale, the application of the price-value rule . the actual amount agreed for the sale. PRICE-VALUE ALSO ON PERTINENCEThe price-value system also applies to the purchase of residential property (without quantitative limit and even if carried out with a separate act), provided that: It is possible to identify in a certain way that the relevant asset is an accessory to the main asset (which must necessarily be a residential property) – in the act of purchase the relevant constraint is found. WHAT ARE THE VANTAGES FOR THE ACQUIRENTE The buyer who, in accordance with all the conditions required by law, chooses to apply the price-value system has important benefits. First of all, there is a limitation of the verification power of the Revenue Agency with regard to the register tax and with regard to the Irpef. In fact, in relation to buyers who use the price-value system. Rules on the assessment for Irpef purposes on the basis of simple assumptions apply. 12 April 2017 Secondly, the law provides for a 30% reduction in the fees to be paid to the notary.

Checks to be made before purchase.

Through the mortgage inspection you can consult the records, notes and securities filed with the “Real Estate Advertising Services” of the Revenue Agency. In this way, you can check the transcripts, inscriptions and notes in real estate registers: ‘Transcripts are made when you transfer (for example, you sell) or constitute a real right of enjoyment (for example, the use) on a property property or certain legal events relating to real estate are made public (for example, division, purchase by succession or foreclosure) for example, from mortgages). In summary, through the mortgage inspection it is possible to identify the owner of the property and if, on the same, there are mortgages or inclines, even judicial. Check between the de facto status and the real status of the property through access to the records, carried out by a professional (engineer, architect or surveyor)

The real estate Yes Luxury Homes Ltd., collaborates with a team of professionals (lawyers and/or notary studies, technical) in order to protect the client in 360 degrees.


By clicking on the link below you can download the link relating to tax breaks / flat tax, provided that you move your tax residence to Italy.

Tax breaks – Flat Tax

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