Immobilien-Guide
New Build vs Existing Property – Tax Differences
In Italy, the tax treatment of a property does not only depend on its age, but mainly on who is selling it.
Buying from a Developer
If the property is sold by a construction company within 5 years, it is considered a new build.
VAT instead of Registration Tax
You pay 4% (primary residence) or 10% (second home) on the purchase price.
Private Sale
Usually taxed based on cadastral value, which is often much lower.
5-Year Rule
After 5 years, developers can choose the tax system – often switching to cadastral value.
Renovated Properties
Fully renovated buildings can also be treated as new builds.
IMMODESK Tip:
New builds may look attractive, but are often more expensive due to taxation.
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New builds may look attractive, but are often more expensive due to taxation.