Tax and Legal Advisory for Property Buyers in Italy
Purchasing property in Italy as a foreign national involves navigating a fiscal and legal framework that rewards preparation and penalises assumptions. The difference between a well-structured acquisition and a poorly structured one can be significant, both in terms of the costs incurred at the time of purchase and the tax position in the years that follow. Building Heritage provides dedicated tax and legal advisory to international buyers at every stage of the acquisition process, working alongside a network of specialist advisors who focus exclusively on Italian real estate transactions.
Key areas we cover
PURCHASE TAXES
The applicable rates depend on whether the property will be used as a primary or secondary residence, the nature of the seller and the classification of the property. We clarify the full cost of acquisition before any commitment is made.
NON-DOMICILED RESIDENT REGIME
Italy offers a flat tax on foreign-source income for individuals who transfer their tax residency to Italy: a fixed annual amount, currently 300,000 euros, whatever the level of foreign income. For high-net-worth international buyers, this can represent a substantial and lasting advantage. We explain the requirements, the application process and the implications in plain terms the amount that applies to you depends on when residency is transferred.
GOLDEN VISA
The Italian investor visa programme provides a pathway to Italian residency for non-EU nationals who meet the qualifying investment thresholds. We advise on eligibility, the investment options available and the steps involved.
DUE DILIGENCE
Before any purchase, we conduct or coordinate a thorough review of the property’s title, mortgage status, urban planning compliance and cadastral documentation. This is the foundation of every transaction we advise on.
LEGAL AND CONTRACTUAL SUPPORT
From the preliminary contract (compromesso) to the final deed of sale (rogito), our network of Italian notaries and legal professionals manages the documentation and ensures that every stage of the transaction is correctly executed.
A complete approach to
your purchase
Fiscal and legal advisory is not an isolated part of the process. At Building Heritage, it is integrated with our property search and bespoke services, our valuation expertise and our access to off-market opportunities. The first advisory consultation is available without charge. We recommend requesting it before beginning a property search, not after finding a property.
