Table 1 – Describes purchase taxes and costs for a “second home”, bought from a non Italian resident


*Seller company is Vat exempted from 5  years from end of construction
**VAT is calculated on purchase price (22% for luxury properties only)
***% is calculated on “cadastral value only if purchased by a private/individual, or a company after 5 years from end of construction


Table 2 –  Sample purchase taxes/costs from official notary deed executed on May 2017, in Tuscany, for a non Italian resident


Table 3 –  Sample purchase taxes/costs from official notary deed executed in October 2016, in Lake Garda, for a non Italian resident