Guide for foreign buyers
Buying property in Italy
The process from the first visit to the deed and after, who does what at each stage, and the points where buyers lose money. Written for people who do not read Italian, by a lawyer who acts only for the buyer.
Part 2: Costs, taxes and ownership.
The process
Five stages. The checks come before the offer, because in Italy an accepted offer already binds you.
- 1
Before the offer
Entitlement to buy, tax code, budget and financing, choice of the lawyer.
- 2
Checks
Title, mortgages, planning and cadastral compliance, condominium, energy certificate.
- 3
Offer and preliminary
Written offer with conditions, preliminary contract, deposit, registration.
- 4
Deed
Public deed before a notary, in two languages if needed, payment of price and taxes.
- 5
After the deed
Registrations, utilities, yearly taxes, letting, succession planning.
Who does what at each stage
| Who | 1Before the offer | 2Checks | 3Offer and preliminary | 4Deed | 5After the deed |
|---|---|---|---|---|---|
| You | Decide budget and use of the property. Obtain the Italian tax code. Gather ID and proof of funds. | Visit the property. Ask for the documents listed below. Do not sign anything yet. | Sign the offer and the preliminary contract after review. Pay the deposit by traceable transfer. | Attend in person or grant a power of attorney. Pay the balance by banker's draft or transfer. | Register for utilities. Decide who manages the property. Keep the deed and the tax receipts. |
| Lawyer | Confirms you are entitled to buy. Applies for the tax code. Explains the steps, costs and timing in writing. | Reviews title, mortgages, planning and cadastral compliance with a surveyor. Reports in writing. | Drafts or reviews the offer and the preliminary contract. Registers the preliminary. Negotiates conditions. | Checks the draft deed, the price-value request and the declarations. Coordinates the notary and the interpreter. | Follows up registrations and utilities. Advises on letting, taxes and succession planning. |
| Notary | — | Carries out the official title and mortgage searches before the deed. | May register the preliminary. | Reads the deed, verifies identities and powers, receives the price, collects the taxes. | Registers the deed with the Land Registry and the Cadastre, within the statutory deadlines. |
| Agency | Shows properties. Its fee is due to whoever gave the mandate, usually both parties. | Provides the documents it holds. It does not replace the legal checks. | Presents the offer. Its commission is earned when the parties reach agreement. | — | — |
Step by step
What happens at each stage and what to watch.
Who can buy
Citizens of EU and EEA countries buy on the same terms as Italians. Citizens of other countries can buy if their country allows Italians to do the same (the reciprocity condition, Art. 16 of the Preliminary Provisions to the Civil Code, checked on the list kept by the Italian Ministry of Foreign Affairs) or if they hold a valid Italian residence permit. The first step is the Italian tax code (codice fiscale), issued by the Revenue Agency or through the consulate; it is needed for every contract and payment.
The documents to ask for
Title deed of the seller, cadastral survey and plan, planning permits and any amnesty applications, energy performance certificate (APE), condominium rules and the latest accounts, proof that condominium charges are paid, certificate of habitability where it exists. A lawyer and a surveyor read them together: the surveyor checks that the building matches the permits and the plans, the lawyer checks title, mortgages, easements and pending claims.
The offer
In Italy a written offer (proposta d'acquisto) accepted by the seller already binds both sides. It should therefore contain the conditions that protect you: subject to clean title and planning compliance, subject to mortgage approval if needed, a defined date for the preliminary and for the deed. A small deposit usually accompanies it.
The preliminary contract
The preliminary (compromesso) fixes price, dates, what is included and who bears which cost. The buyer usually pays a confirmatory deposit (caparra confirmatoria, Art. 1385 of the Civil Code), commonly between 10 and 20 per cent: if the buyer withdraws the seller keeps it, if the seller withdraws the buyer may claim twice the amount. The preliminary must be registered with the Revenue Agency; it can also be filed in the Land Registry, which protects the buyer against later sales or mortgages until the deed.
The deed
The final contract (rogito) is a public deed received by a notary, a public officer chosen by the buyer. If the buyer does not understand Italian, the deed is drawn up in both languages or read by a sworn interpreter, and the buyer may sign through a power of attorney. The notary receives the price, pays the purchase taxes and registers the transfer. Payments must be traceable: banker's drafts or bank transfers, never cash.
After the deed
Utilities, condominium notices, municipal property tax where due, and, if you let the property, the registration of the lease and the tax on rental income. If you plan to leave the property to your heirs, European Regulation 650/2012 lets a foreign national choose the law of his or her nationality for the whole succession, by a clause in a will.
Three examples
Typical situations, simplified. Names and details are invented.
A couple from the United Kingdom buys a trullo near Ostuni from a private seller
Non-EU citizens, so reciprocity applies: the United Kingdom allows Italians to buy, so they can buy. They obtain two tax codes through the lawyer. The surveyor finds that a 2009 extension has no permit: the offer is made subject to the seller filing the amnesty application and obtaining the permit before the deed. Deposit of 10 per cent at the preliminary, registered within 30 days of signing. They sign the deed through a power of attorney while abroad, with the deed in Italian and English.
A German retiree buys a new flat in Bari from the builder
EU citizen, no reciprocity issue. The seller is a construction company selling within five years of completion, so VAT applies at 10 per cent on the price, plus three fixed taxes of 200 euro each. He intends to move to Italy: if he transfers his residence to the municipality within 18 months of the deed and meets the other conditions, VAT falls to 4 per cent. The lawyer checks the builder's ten-year insurance for structural defects and the bank guarantee on advance payments.
A family in the United States inherits a house in Puglia
The Italian house is part of the estate. If the deceased chose Italian or US law in the will, that choice governs; otherwise the law of the last habitual residence applies (Regulation 650/2012). The heirs file the Italian succession return within twelve months, pay inheritance tax where due, then record the transfer in the Cadastre. A lawyer in Italy can handle all of it with a power of attorney, without the heirs travelling.
Questions buyers ask
- Do I need a lawyer? The agency says the notary does everything.
- The notary is a public officer who guarantees the validity of the deed and is neutral between the parties. The notary does not negotiate for you, does not review the offer or the preliminary before you sign them, and does not inspect the building. Those are the stages where problems are created, and where a lawyer acting only for the buyer earns the fee.
- How long does it take?
- Typically two to four months from the accepted offer to the deed. Longer if a mortgage, a planning amnesty or a condominium matter is involved.
- Can I sign from abroad?
- Yes. A power of attorney signed before a notary in your country, legalised with an apostille where required, and translated, lets your lawyer or another person of trust sign the deed.
- Is the deposit at risk?
- The confirmatory deposit is kept by the seller only if the buyer withdraws without a contractual reason. Conditions written into the offer and the preliminary, such as clean title and planning compliance, let the buyer withdraw and recover it. Pay it by transfer to the seller, or into escrow with the notary, never in cash.
- What if the property has unauthorised works?
- Minor irregularities can often be regularised before the deed at the seller's expense. Serious ones can make the property unsaleable. This is why the planning check comes before the offer, not after.
This guide is general information, updated to October 2026. It is not legal advice and does not replace checks on the specific property and on the buyer's situation. Tax rates and rules can change. Sources: Italian Civil Code; Presidential Decree 131/1986 (registration tax); Regulation (EU) 650/2012; Italian Revenue Agency guide "L'acquisto della casa: le imposte e le agevolazioni fiscali".