Catasto
— Land Registry / Cadastre What is the Catasto in Italy?
The Catasto is the Italian land registry (Agenzia delle Entrate — Ufficio del Territorio). It maintains the official mapping and registration of all properties in Italy. Every property has a cadastral reference (Foglio, Particella, Subalterno), which is mandatory for the purchase contract. The Catasto also sets the cadastral value (Rendita catastale), which is the basis for calculating property tax (IMU) and transfer tax. Note: the cadastral value often differs significantly from market value, and for older properties it is typically much lower.
Rogito
— Notary Deed / Final Contract What does Rogito mean when buying property in Italy?
The Rogito (also Atto notarile or Atto di compravendita) is the notarised purchase contract that seals the transfer of ownership. It is certified by a public notary (Notaio) and is the final step in the buying process. At the Rogito, the remaining purchase price is paid, keys are handed over, and ownership rights are transferred. The notary registers the deed with the land registry (Conservatoria dei Registri Immobiliari). All parties must be present in person or provide a notarised power of attorney (Procura).
Compromesso
— Preliminary Contract What is a Compromesso when buying property?
The Compromesso (also Contratto preliminare di compravendita) is the binding preliminary contract between buyer and seller. It sets out all key conditions: purchase price, payment terms, completion date, and any conditions precedent (Clausole sospensive). The Compromesso is typically signed 2-4 months before the Rogito. At signing, the buyer pays a deposit (Caparra confirmatoria), usually 5-10% of the purchase price. Important: if the buyer withdraws, they lose the deposit. If the seller withdraws, they must repay double the deposit.
Visura
— Registry Extract What is a Visura in Italy?
A Visura is an official extract from the land registry (Visura ipotecaria) or the cadastre (Visura catastale). The Visura ipotecaria shows all owners, mortgages, liens, and encumbrances on a property. The Visura catastale shows technical data: area, category, cadastral value, and floor plan. Both documents must be checked before purchase. We obtain all Visure for you and have them analysed by our lawyer.
APE
— Energy Performance Certificate What is the APE, the Italian energy certificate?
The APE (Attestato di Prestazione Energetica) is the Italian energy performance certificate. It has been mandatory for every property sale and rental since 2013 and must be stated in the listing advertisement. Energy classes range from A4 (highest efficiency) to G (lowest efficiency). The APE is issued by a certified energy assessor (Certificatore energetico) and is valid for 10 years. For older, unrenovated properties in Tuscany, class G is standard. It does not mean the property is uninhabitable, only that there is room to improve efficiency.
Codice Fiscale
— Italian Tax Number What is the Codice Fiscale and why do I need it?
The Codice Fiscale is the Italian tax identification number, comparable to a national insurance number. It is mandatory for any property purchase and must be in place before you sign the contract; it is also needed to open a bank account, sign utility contracts (electricity, gas, internet) and file tax returns. EU citizens can apply for the Codice Fiscale directly at the Agenzia delle Entrate or at the Italian consulate in their home country. The application is free and takes a few minutes. We assist you with the process.
Proposta d'acquisto
— Purchase Offer What is a Proposta d'acquisto?
The Proposta d'acquisto is the formal purchase offer from buyer to seller. It is the first binding step in the buying process and is typically submitted through the estate agent. The offer contains the proposed price, a validity period (7-14 days), and is accompanied by a deposit (Deposito), usually EUR 5,000-10,000. If the seller accepts, the Proposta becomes binding and the deposit is credited towards the later Caparra. If the seller declines, the buyer receives the deposit back in full.
Caparra confirmatoria
— Confirmatory Deposit What is the Caparra confirmatoria?
The Caparra confirmatoria is the confirmatory deposit paid at the signing of the Compromesso (preliminary contract) — usually 5-10% of the purchase price. It serves a dual function: as security and as a fixed penalty. If the buyer withdraws without cause, they lose the deposit. If the seller withdraws, they must repay double the deposit. Not to be confused with the Caparra penitenziale, which functions only as a withdrawal fee.
Agibilita
— Habitability Certificate What is the Agibilita and do I need it?
The Agibilita (formerly: Certificato di agibilita) certifies that a property meets the legal requirements for hygiene, safety, energy efficiency, and structural stability and is habitable. Since 2016, it has been replaced by a Segnalazione Certificata di Agibilita (SCA), a self-certification submitted by the appointed technician (geometra or architect). Many older properties in Tuscany (built before 1967) do not have an Agibilita, which is not automatically a problem. However, its absence can make bank financing more difficult. We check the status before purchase.
SCIA
— Certified Start-of-Activity Notice What does SCIA mean in Italy?
SCIA (Segnalazione Certificata di Inizio Attivita) is a certified notification for the start of construction works or commercial activities. In the property context, SCIA is required for renovation works that go beyond routine maintenance, such as changes to the floor plan, combining rooms, or a change of use. The SCIA is submitted by a technician (Geometra, architect, or engineer) to the municipality and allows construction to begin immediately. For extensive conversions, a building permit (Permesso di costruire) is required instead.
IMU
— Property Tax (Imposta Municipale Unica) How does IMU, the Italian property tax, work?
IMU (Imposta Municipale Unica) is the Italian property tax. It is levied by the municipality and based on the cadastral value (Rendita catastale), multiplied by a coefficient depending on property type. Primary residences (Prima casa) in cadastral categories A2-A7 are exempt. For second homes (Seconda casa), holiday properties, and luxury properties (categories A1, A8, A9), IMU applies. The tax rate is between 0.4% and 1.06% of the cadastral value, depending on the municipality. Payment is biannual: June and December.
Cedolare secca
— Flat-Rate Rental Tax What is the Cedolare secca for landlords?
The Cedolare secca is a flat-rate substitute tax on rental income that can be chosen instead of standard income tax (IRPEF). The tax rate is 21% for open-market rental contracts and 10% for agreed-rent contracts (Canone concordato). Since 2024, short-term rentals (under 30 days) are taxed at 26% from the second property let on a short-term basis. The Cedolare secca is particularly attractive for higher-income landlords, as rental income is not added to other earnings. No registration tax, no stamp duty.
