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The purchase of a property, of a house in particular, is certainly one of the most important economic operations in a person's life. To protect the citizen, the laws require, for all deeds of transfer of real estate, written form of the deed and drafting by the notary, a public official.

The figure of the brokerage agent in real estate affairs, entering the market research phase, aims to favor the meeting between supply and demand, supporting the buyer in ascertaining his needs, identifying the relative economic allocations necessary for a satisfaction optimal and the seller in defining the characteristics, quality and most likely market value of the asset being sold.

In any case, and in particular for the verification of the urban-building and plant engineering regularities of the building, of the acts of origin, identification of any possible burdens and / or easements, in case of substantial price advances and related taxes to be paid, of the opportunity of transcription in the long term between preliminary and final, subject fallible seller, the protection of the business sees the responsible intermediary and the compulsory professional insurance policy guarantor of the rights of the parties and the good conclusion of the deal.

The negotiation phase sees the real estate agent as guarantor of the respect of the pre-contractual good faith, to which a purchase proposal can follow, a declaration signed by the buyer to offer a certain price to buy the good, usually accompanied by a certain sum of money in guarantee, as a deposit and / or deposit on the agreed price.

The purchase proposal contains already binding commitments and, accepted by the seller, constitutes a preliminary contract, the obligation of the parties to fulfill the final contract stipulation, according to the conditions specified therein, ie the main elements of the sale, in addition to the price. In the preliminary phase it is therefore advisable to define the main obligations to be fulfilled before and / or after the notarial deed / delivery of the building.

During the registration of the preliminary contract the taxes that will be deducted from the payments in the definitive contract must be paid.

In the case of the sale of buildings under construction, the law provides for special rules for the preparation of the preliminary contract.

The real estate agent, an expert in the sector, is dedicated to personalized consultancy and the preparation of the contract for the occurrence of correct fulfillment.




The preliminary contract must be in writing and must be registered at any office of the Revenue Agency within 20 days of the signature, 30 days if the contract is drawn up with the intervention of a notary in the form of the certified private deed or of the deed public.

To register the preliminary sale contract you must pay the registration tax in the fixed amount of 200.00 euros; if a deposit is required in the contract, an amount equal to 0.5% of the deposit must be added to the fixed tax; if advance payments are made (and the seller is not subject to VAT), an amount equal to 3% of the down payments will have to be added.

In the event that you purchase from a person subject to VAT, it is preferable to indicate in the preliminary contract, in the presence of a deposit, that this is the role of an advance on the price as well as a deposit. In this way, the alternative criterion will apply, according to which the transactions subject to VAT are not taxable for the purposes of the registration tax and the additional tax of 0.5% will not have to be paid.

If registration takes place after the 20 days established, it will be necessary to pay the penalty envisaged for late registration which is applied in the amount of 15% if registration takes place within 90 days and to the extent of 24% if it takes place within one year from the expiry date.

We must also remember the stamps, which must be applied to each copy submitted for registration. Therefore, on each copy of the contract, for each 4 pages of 100 lines, a revenue stamp of 16.00 euros must be applied. A stamp duty of 1.00 euro will then be applied on each map.

The following tax charges are applied to the deeds of transfer for consideration, depending on the seller:


A) Seller: construction / renovation company

The purchase or sale of construction or renovation companies, with the exception of particular cases, is subject to VAT, to be paid directly to the seller. The VAT rate to be applied to the sale price will be:

-10% in the absence of first house discounts;
-4% in case of first house discounts.

The same tax treatment is applied to the assignment of dwelling houses to the members of a building cooperative. The following taxes will also be paid:

- Registration fee: Euro 200
- Mortgage tax: 200 euros
- Cadastral tax: 200 euros

B) Purchase from individuals

The purchase and sale taxes are applied for the registration, mortgage and land registry taxes paid by the buyer directly to the notary who, in turn, will pay them to the Revenue Agency at the time of registration. Tax rates:

1) In the absence of facilitations:

- Registration tax: 9% (with a minimum of € 1,000). The rate applies as a rule on the sale price declared in effect; in the case of transfer of buildings for residential use, and related appurtenances, to natural persons, the purchaser can request the liquidation of the registration tax on "Cadastral value" (price-value) of the building (ie the value resulting from the multiplication of the cadastral income by the statutory coefficient), regardless of the actual amount of the sale price, usually of a higher amount, declared in progress.
Mortgage tax: 50 euros.
Cadastral tax: 50 euros.

2) In the presence of facilities for the purchase of the first dwelling house, not applicable to the cadastral categories A / 1, A / 8 and A / 9.

- Registration tax: 2% (with a minimum of € 1,000). The rate applies as a rule on the sale price declared in effect; in the case of the transfer of buildings for residential purposes, and related appurtenances, the purchaser may request the liquidation of the registration tax on the "cadastral value" (price-value) of the building (ie the value resulting from the multiplication of the cadastral income by law coefficient), regardless of the actual amount of the sale price, usually of a higher amount, declared in place.
- Mortgage tax: 50 euros
- Cadastral tax: 50 euros


The tax base consists of the price of the assets declared by the parties in the deed of sale. Taxes and rates:

A) Transfers of agricultural land (in the absence of subsidies for direct farmers and agricultural enterprises)

- Registration fee: 15%
- Mortgage tax: 50 euros
- Cadastral tax: 50 euros

B) Transfers of non-agricultural land

- Registration fee: 9%
- Mortgage tax: 50 euros
- Cadastral tax: 50 euros

In both cases the registration tax can not however be less than 1,000 euros.


The advice given by the third party and the independence, professionalism and competence of our real estate agents are aimed at the full satisfaction of the interests of the parties involved in each contract shop. Our offices use the direct collaboration of a law firm.