REAL ESTATE PURCHASE IN ITALY

Legal Case — your reliable legal bridge to Italy

Italy remains one of the most attractive destinations in Europe for non-residents considering property acquisition - whether for living, investing, renting, setting up a business, or obtaining tax and immigration benefits.

Property on the Tuscan hills, apartments in Milan, villas in Sardinia, or assets for tourism businesses - the opportunities are diverse, but the approach must be the same: legally secure, predictable, and well-structured.

At the same time, Italian legislation is strict, multilayered, and significantly different from the legal systems of many other countries. For a foreign buyer, what matters is not only information but also a proper strategy, legal protection, and precise assistance from the first inquiry to receiving the keys.

WHO THIS GUIDE IS FOR

This information is designed for:

• investors seeking rental or business-oriented properties (B&Bs, tourist residences, commercial real estate)

• buyers planning relocation or seeking residence status

• business owners operating within the Italian market

• private individuals from Ukraine, the USA, the EU, Canada, the Middle East, and other countries who want to legally acquire property in Italy

1. Property Selection and Initial Legal Due Diligence

This is the first - and one of the most critical - steps. A lawyer conducts comprehensive Due Diligence, including:

• ownership verification through the Registri Immobiliari

• analysis of encumbrances, seizures, and mortgages

• documentation consistency check (cadastre vs. titolo di proprietà)

• technical compliance (urbanistic verification and building conformity)

Legal Case supports the buyer from the moment a property is chosen and ensures:

✔ preparation and submission of the initial offer (Offerta irrevocabile)

✔ negotiation of purchase terms

✔ legal review of documents according to the Codice Civile and relevant regulations

✔ protection of the client’s interests throughout every stage of the transaction

2. Preliminary Agreement (Compromesso / Preliminare)

This document sets out the key terms of the transaction, payment schedule, guarantees, and the parties’ liabilities.

Key features:

• legally binding

• typically includes a 10–20% deposit

• can be notarized

• prevents the property from being sold to third parties

Article 1385 of the Italian Civil Code:

• if the buyer withdraws → the deposit is retained by the seller

• if the seller withdraws → double the deposit must be refunded

For foreign buyers, the deposit may be paid:

✔ directly to the seller

✔ into the notary’s escrow account — a more secure option

3. Tax Code (Codice Fiscale), Bank Account, and Payment Procedure

For a non-resident, the correct handling of the financial process is essential.

A Codice Fiscale is required for:

• signing contracts

• registering property ownership

• financial operations

• obtaining mortgage financing

Italian bank account

A bank account can be opened with legal stay or residenza. Banks may require documents pursuant to Legislative Decree 231/2007 (anti-money laundering).

Payments may be made:

✔ from an Italian account

✔ from a foreign account

✔ by a third party (with proper justification)

Cash payments are prohibited.

4. Financing: Mortgage and Leasing

Foreign buyers may use:

• Mutuo (mortgage)

• Leasing immobiliare (property leasing)

Eligibility depends on:

• income level

• credit history

• migration status

• proof of funds

Legal Case assists with the entire financing process, including communication with banks.

5. Notarial Deed (Atto di compravendita)

This is the final legal step.

The notary:

• verifies the legality of the transaction

• confirms the source of funds

• registers the ownership title

After signing the deed, the buyer officially becomes the owner.

6. Property Purchase Taxes in 2025

Tax	Standard	“Prima Casa” Benefit
Registration Tax	9%	2%
Cadastral Tax	1%	€50
Mortgage Tax	1%	€50

The Prima Casa benefit applies only if the buyer registers residency (residenza) in the property within 18 months.

Typical Mistakes by Non-residents (and how we prevent them)

❌ paying a deposit without proper legal verification

❌ purchasing a property with urbanistic violations

❌ incorrect payment descriptions or documentation

❌ relying solely on real estate agents without legal protection.

Remote Purchase — Fully Possible

Foreign buyers can complete the transaction remotely through:

✔ digital signature (when allowed by procedure)

✔ notarial power of attorney (Procura)

✔ consular certification

What Makes Legal Case Unique

We are a team with an international approach. Legal Case works with Ukrainian attorneys in partnership with Italian avvocati and notaries specializing in transactions with non-residents.

THIS ENSURES:

• precise understanding of differences between legal systems

• assistance in English, Ukrainian, Italian, and other languages

• a turn-key model — from consultation to key delivery

Geography is not a limitation — we operate throughout all of Italy.

Ready to purchase or invest in Italy?

Our clients come to us for safety, precision, and comfort throughout the legal process.

Request a consultation! Confidential. Expert. Predictable.