The contratto preliminare – commonly known as the compromesso di compravendita – binds both parties without notarisation, committing them to the price, property and completion date. It should at a minimum contain: property identification with cadastral data, purchase price and payment schedule, complete freedom from encumbrances, building title, APE energy certificate and an agreed notarial appointment date. Without protective clauses, the buyer loses important legal positions.
Deposit: caparra confirmatoria or penitenziale
The caparra confirmatoria functions as a damages guarantee: if the seller withdraws, they must pay double; if the buyer withdraws, the deposit is forfeited. The caparra penitenziale grants both parties a right of withdrawal against financial loss – without further liability. Vaguely worded contracts regularly lead to disputes over classification.
Transcription and priority protection
Through notarial certification and subsequent transcription (trascrizione, Art. 2645-bis c.c.) the buyer secures priority over all subsequently registered encumbrances. Deposits paid enjoy a statutory real-property privilege (Art. 2775-bis c.c.). For purchases from developers, the notarial form is required by law.
Withdrawal, specific performance and power of attorney
If the other party refuses to attend the notarial appointment, an action for court-ordered transfer of title is available (Art. 2932 c.c.). If attendance is not possible, the purchase may be handled through a notarially certified power of attorney (procura notarile); the formal requirements are strict.
Recommendation: No compromesso without legal review – ideally before, not after, signing.
The rogito (notarial deed of sale) is the only type of contract that effects the transfer of ownership in Italy. Upon signing and registration in the property register, ownership, benefits and encumbrances pass to the buyer. Deeds are executed in Italian; foreign-language buyers may bring an interpreter or arrange for a bilingual version.
The notary's role and choice of notary
The notary is an independent state officer: they authenticate the deed, verify the register position and carry out registrations – but they are not a representative of either party. They will not flag unfavourable clauses; that is the lawyer's task. The choice of notary generally falls to the buyer, as they bear the costs.
Securing payment on the day of the deed
Two options exist for payment of the purchase price: bank-guaranteed cheques (assegni circolari) or the notary's dedicated client account (conto dedicato). The latter is recommended for cross-border transactions: the purchase price is released only after proper registration – providing protection against the seller's insolvency and subsequent encumbrances.
Mandatory disclosures, warranty and registration
The rogito must mandatorily contain cadastral data, building title, APE, Agibilità (habitability certificate) and estate agent commission – omissions can lead to nullity. Contrary to widespread belief, "sold as seen" does not apply: the seller is liable under Art. 1490 c.c. for latent defects, which must be notified within eight days of discovery.
After the Rogito: The notary notifies the cadastre of the transfer of ownership and pays the taxes. Registration typically occurs within a few weeks.
Due diligence when purchasing property in Italy encompasses two equally important strands: the legal review by the lawyer and the technical survey by an architect, Geometra or engineer. Neither can substitute for the other. Both should ideally be completed before the preliminary contract is signed.
Register, cadastre and proof of title
The visura ipotecaria in the property register shows the complete ownership history, registered mortgages, attachments, easements and rights of pre-emption – encumbrances decades old and never discharged are not uncommon. The visura catastale establishes whether the floor plan and the actual condition correspond; discrepancies can block notarisation.
Rights of pre-emption and planning law compliance
Statutory rights of pre-emption (prelazione) exist, among others, for tenants, co-owners, farmers and heritage authorities. If they are bypassed, the entitled party may challenge the transfer. In parallel, the building titles must be verified: permesso di costruire, SCIA, DIA and any amnesties (condono edilizio) must be fully approved, paid and closed. Open proceedings are a common finding.
Technical due diligence: APE, Agibilità and structural condition
The energy performance certificate (APE) has been mandatory even in property listings since 2015 and must be handed over at the rogito. Structural condition, floor plan compliance and the Certificato di agibilità can only be assessed by a specialist – the result may be decisive for the purchase decision.
Timing: Due diligence before the compromesso. In emergencies, include suspensive conditions in the preliminary contract – reviewing afterwards always carries greater risk.
Public planning and building law in Italy is an intricate web of national legislation, regional laws and municipal development plans. Planning defects can render notarisation void, trigger demolition orders by the authorities, or cause significant loss of value – and they transfer with the title to the buyer.
Building permits and amnesties
Building titles range from the permesso di costruire for new construction to SCIA and DIA, and the CILA for minor works. Work carried out without the required title creates fine or demolition obligations. So-called condoni edilizi (building amnesty programmes of 1985, 1994 and 2003) regularise earlier deviations – but only where the application has been fully approved, the oblazione fee paid, and the conformity notation granted. Open proceedings are a frequent finding.
Planning law compliance and the Certificato di stato legittimo
Since the Decreto Semplificazioni of 2020, the Certificato di stato legittimo may be applied for as a consolidated proof – an official certificate covering all building titles and modifications that in many cases replaces individual research. In addition, the destinazione d'uso (designated use) must be verified: a change of use without authorisation triggers fines.
Heritage and landscape protection
Properties with cultural-historic ties or located in protected zones are subject to the Codice dei Beni Culturali. Possible consequences include prohibitions on alterations, maintenance obligations and – in the event of a sale – a statutory right of pre-emption in favour of the state or region. Checking for any vincoli paesaggistici or vincoli culturali is a mandatory component of due diligence.
In practice: Planning law review is part of the legal due diligence; floor plan comparison and the actual structural condition additionally require a Geometra or architect.
The tax burden when purchasing property in Italy depends on who is selling, how the property is to be used, and which reliefs the buyer can claim. Early tax planning – before the preliminary contract is signed – can significantly influence transaction costs.
Acquisition taxes: imposta di registro, IVA and the prima casa relief
On a purchase from a private individual, imposta di registro applies: 2% (primary residence / prima casa) or 9% (second home), each plus €50 in flat-rate taxes. On purchases from a developer, IVA applies at 4% / 10% / 22%. The prima casa relief requires that the buyer's residence is in the municipality (or is transferred there within 18 months), the property is not classified as luxury, and the buyer does not hold another relieved property in Italy.
Prezzo-valore, IMU and ongoing taxes
Natural persons may elect to have the registration tax calculated on the more favourable valore catastale rather than the purchase price (prezzo-valore principle). The ongoing property tax IMU is self-assessed and paid in two instalments (16 June / 16 December) – there is no automatic assessment by the tax authority. Owner-occupied primary residences are generally exempt; holiday homes are fully subject to IMU.
Rental income, holiday lettings and the five-year speculation period
Rental income in Italy is subject to IRPEF or – optionally – the cedolare secca flat tax (21%; 26% from the second holiday rental property since 2024). The double taxation agreement between Germany and Italy allocates the taxing right to the state of situation. Capital gains are taxable if the property is sold within five years and was not the primary residence (a flat rate of 26% is possible).
Note: I coordinate the tax side of the transaction in cooperation with experienced commercialisti. Individual tax planning – particularly in cross-border situations – always requires case-by-case analysis.
Frequently asked legal questions about buying property in Italy – from the significance of the compromesso to rights of pre-emption, due diligence obligations, taxes, inheritance and typical risks. The FAQ answers the most important questions concisely and practically.
To the frequently asked questions →A structured checklist for every step of the purchase process: from the initial property review through the preliminary contract and due diligence to the notarial appointment and the obligations after completion. As a guide for buyers and as a basis for legal accompaniment.
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