Real estate

Post-purchase property support

You have just signed the rogito before the notary and the Italian property is officially yours. For many foreign buyers this is the moment in which the process is assumed to be concluded: in reality the signing before the notary is the starting point of a sequence of tax, administrative and management obligations which, in the following weeks and months, require constant attention.

Utilities must be transferred, IMU as a second home must be calculated and paid at the municipal deadlines, any rental income must be declared both in Italy and in the country of residence, and the property must be looked after over time, coordinating the condominium, suppliers and local professionals. For a non-resident owner, who lives thousands of kilometres away and in a different language, each of these steps can become a concrete obstacle.

The post-purchase property support for foreigners in Italy offered by Studio Legale Internazionale Boschetti, through its IVI Italy Visa Investments division, is designed to cover precisely this phase. The Firm stays alongside you after signing as well, handling the post-rogito obligations for foreigners that are strictly connected to the purchase, and supporting you, should you decide to rent the property out, with the structuring of the contract and the related tax obligations. A single Italian point of contact for legal, tax and administrative matters, from the day after the rogito onwards.

What to do immediately after the rogito: the first steps

In the days that follow the signing before the notary, the new owner is called to a series of specific obligations, rarely known to those coming from abroad. The notary has completed his role with the registration and transcription of the deed: from that moment it is up to the owner to deal with the practical and fiscal aspects that give effect to the ownership of the property. It is a delicate phase, because every omission, a late utility transfer, an undeclared IMU, an outdated codice fiscale, generates economic and administrative burdens that are then resolved over long times.

The post-rogito support for foreigners offered by the Firm is designed to absorb this complexity entirely: the Firm coordinates every single step, communicates with the competent authorities, follows the deadlines and keeps you updated on what is happening, without requiring you to intervene personally or to travel back to Italy.

Utility transfers

The transfer of electricity, gas and water in the name of the new owner is the first concrete obligation. The transfer is carried out by submitting to the providers the rogito, the codice fiscale, an identity document and the data of the previous account holder, with times that generally range between ten and twenty working days for each utility.

For gas providers a technical inspection on site is often required; for water the operator varies from one Municipality to another, with different forms and channels.

For those who are not physically in Italy, the Firm handles the entire procedure of utility transfer following the purchase of a home remotely, by means of a power of attorney: from the collection of the documentation, to the communication with the individual providers, up to the written confirmation of the completed registration.

You will receive a final summary with the data of the new contracts, the IBANs on which the direct debits are activated and the dates of the first invoices expected.

IMU and TARI: tax obligations of the foreign owner

The purchase of a property in Italy by someone who does not transfer their residence there entails a specific fiscal qualification: the property is treated as a second home, regardless of the citizenship of the owner, and is subject to IMU at the rates set by the Municipality in which it is located. The ordinary deadlines are two, an advance payment in June and the balance in December, with rates that vary between 8.6 and 10.6 per thousand depending on the Municipality and which must be checked annually against the municipal regulations published. To these is added the TARI, the tax on waste, which is due even when the property remains unused for part of the year.

A frequently asked question: “Do foreigners pay IMU?” Yes. The rules are the same that apply to any second-home owner, whether Italian or foreign: citizenship does not matter, what matters is fiscal residence. For the non-resident owner the IMU declaration is also mandatory in the cases provided for, to be submitted to the Municipality by the annual deadline.

The Firm takes care of the calculation of the tax on the basis of the cadastral income and of the rates in force, of the preparation and payment of the F24 form, of the IMU declaration when due, and of the ongoing monitoring of IMU for non-resident foreigners in Italy at every deadline, an essential dimension of Italian property tax for non-residents. The same applies to the TARI, with the management of the communications to the municipal operator.

Managing your Italian property from abroad

The typical condition of the IVI client is clear: he or she has purchased a property in Italy, but lives abroad. The property management for foreigners in Italy, in a country in which one does not stably reside, is intrinsically complex, because it intersects a different language, a public administration structured on several levels (national, regional, municipal), close-spaced tax deadlines and condominium regulations that change from one building to another. The property ownership in Italy for expats requires, in other words, a dedicated Italian interlocutor for the legal and fiscal aspects that unfold over time.

It is useful to clarify the scope of the service from the outset. Studio Legale Internazionale Boschetti is not a property management company and does not offer continuative property management: it does not deal with key-holding, ordinary maintenance work, daily relations with the condominium, periodic inspections. The activity of the Firm covers the legal, tax and administrative obligations that are consequential to the purchase and to the possible rental of the property: a defined set of steps, with their own beginning and their own conclusion, not an open-ended management over time. For property management in the strict sense, the Firm may, where appropriate, indicate to the owner specialised operators in the relevant local area.

Within this perimeter, the Firm handles remotely the individual obligations that are a direct consequence of the purchase and of any letting of the property, communicates with the competent authorities, follows the ordinary tax deadlines connected to ownership and to the lease, and reports back to the owner in English with updates on the status of the procedures. The client, time after time, receives from the Firm a request for documents or signatures necessary to fulfil an obligation, or a written confirmation that the obligation has been carried out.

Renting out your Italian property

Many foreign buyers do not purchase for personal use only: the property is put to income, in whole or in part, under different formulas. There are three concrete options.

Long-term rental, typically 4+4 years or 3+2 years under the canone concordato regime, which ensures a stable flow but ties up the property for years.
Short-term rentals, below thirty days, regulated at national level and in many cases also by municipal and regional rules, with specific communication obligations and sometimes registration in local registers.
The mixed seasonal use, where the owner reserves some months for personal use and rents in the remaining ones.

The Firm assists in the choice of the most appropriate formula, in the structuring of the contract and in the ongoing tax obligations, so that the owner’s position is in order both in Italy and in the country of residence, in accordance with the applicable double taxation conventions. This is an essential part of the service of post-purchase property support for foreigners in Italy: the purchase is the first step, the income-producing use is the second, and the two sets of obligations live along the same line of compliance.

Rental contract and mandatory registrations

The drafting or revision of the lease contract requires attention on several levels: the choice of the correct contractual type, the duration, the clauses on maintenance, the security deposit, the registration of the contract with the Agenzia delle Entrate within thirty days of signing, with payment of the registration tax and stamp duty due. For short-term rental contracts, in some Municipalities, prior registration on a dedicated portal and registration in a regional register are also required; for foreign tenants the obligations of hospitality declaration or cessione di fabbricato to the Questura are added.

On the fiscal side, the non-resident owner can opt between two alternative regimes:

The cedolare secca, a substitute tax at a flat rate, 21% for free-rent contracts and 10% for canone concordato contracts in the Municipalities provided for, which excludes IRPEF, surcharges, registration tax and stamp duty on the rents.
The ordinary IRPEF regime, with progressive taxation on the rents included in the total income produced in Italy by the non-resident.

The Firm analyses on a case-by-case basis which regime is more advantageous, taking into account the situation of the owner, the duration of the contract and the country of residence, and handles the registration of the contract and the payments of the tax due.

Rental income declaration for non-residents

The rents received by a non-resident owner for the lease of a property located in Italy are taxable in Italy. They must be declared annually through the appropriate tax model (Redditi Persone Fisiche), in the section relating to real estate income or, where the option is exercised, in the cedolare secca section, according to the ordinary deadlines. In parallel, the same income is generally also subject to declaration in the owner’s country of residence, with application of the tax credit or of the exemption provided for by the bilateral double taxation convention concluded between Italy and that country.

The Firm handles the Italian declaration and coordinates directly with the accountant or tax advisor of the owner in the country of residence, exchanging the certificates of tax paid in Italy and the data needed for the foreign declaration, so that the two positions are aligned and double taxation is avoided.

Renovation and works on the property

A significant share of foreign buyers chooses Italy also in order to renovate: a historic property in a smaller town, an apartment in the city with energy efficiency works, a rural house to be brought back to life. The framework of Italian tax incentives for renovation, IRPEF deductions for building recovery, ecobonus, sismabonus, bonus mobili, with percentages and ceilings that change year by year, is an attractive lever, but it is also a technical and administrative framework that requires careful handling, all the more so for a non-resident who benefits from the deductions under specific arrangements.

The Firm assists in the management of municipal permits (CILA, SCIA, building permit depending on the type of work), in the relations with the Municipality and, where the property is subject to constraints, with the Soprintendenza for architectural and landscape heritage. It reviews the contracts with the contractor company and the appointed professionals (architect, works director, structural engineer), so as to prevent documentary defects and subsequent disputes, and coordinates the documentation needed to benefit from the applicable tax incentives. The client, even if physically abroad, retains control over the project through periodic updates and inspections reported on his or her behalf.

Typical scenarios / Case studies

The typical scenarios have been developed by drawing on the most significant corporate immigration cases that the firm regularly handles, with the aim of creating structured, complex examples that help the reader navigate their own situation. The case studies, by contrast, illustrate individual real-life matters, anonymised to protect client confidentiality, presented with full factual and contextual detail.

Relocation

US professional chooses Italy: elective residence obtained and future planned

American professional obtains an elective residence visa while maintaining ties with the USA. Integrated assistance from legal strategy to property search..

Application completed in approximately 3 months without additional requests

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US opera singer obtains work authorization in 7 days

American opera singer with contracts already signed with an Italian theatre. Self employment work authorization obtained on an urgent basis to meet professional commitments.

Work authorization issued within 7 days from submission of the application

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Real Estate

US client purchases property in Rome: secure transaction

American client assisted in the purchase of a property in Rome. Urban planning issues and contractual risks identified and resolved before signing, transaction completed through notarial power of attorney.

Purchase completed within one month, entirely managed remotely

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Business

American investor: from New York to a villa in Tuscany

Cross-border property transaction with full relocation service. Purchase of a high-end property, with tax status, residency and NHS registration handled remotely.

Complete relocation service, from property due diligence to handing over the keys

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Retirement

Canadian couple, retirement property in Puglia

From Toronto to the Itria Valley. Purchase of a farmhouse with cadastral issues, 7% flat tax on foreign pensions, elective residence visa and healthcare transition.

7% flat tax activated, cadastral issues resolved before the deed of sale

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Business

British entrepreneur, opening a business in Milan

Post-Brexit, a London-based tech entrepreneur establishes an operational headquarters in Milan. Immigration pathway as a non-EU national, company incorporation, and tax planning.

European operational hub established with self-employment visa successfully obtained

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Tax Planning

Swiss retiree: 7% flat tax regime in Southern Italy

A banking executive relocates from Zurich to Calabria. Management of the Swiss occupational pension pillar, Italy-Switzerland Tax Convention, and deregistration from the cantonal tax register.

7% flat tax activated on all foreign-sourced income

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Retirement

American couple: retirement project in Abruzzo with visa and flat tax

From Connecticut to Abruzzo. Elective residency visa, 7% flat tax coordinated with IRS and FATCA obligations, and transition from Medicare to the Italian NHS (SSN).

7% flat tax activated on Social Security and 401(k) pension income

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Relocation

German couple, from Munich to Tropea

Retired engineers from the Bavarian automotive sector. Multi-tier pension management, Italy-Germany Tax Convention, and the 7% preferential tax regime.

Three German pension pillars optimised with Italian flat tax

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Business

Startup tech: apertura filiale italiana per il mercato EU

A Bay Area SaaS company establishes a Milan headquarters. Innovative startup SRL, EU Blue Card for the team, transfer pricing, impatriates tax regime, and GDPR compliance.

Operational within 5 months, payroll cost −35% with impatriates tax regime

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Business

Fashion brand, representative office in Milan

Brand premium newyorkese apre presidio a Milano. Strutturazione per evitare stabile organizzazione, trasferimento direttrice creativa e gestione showroom.

Rischio stabile organizzazione prevenuto, presidio EU operativo

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Corporate

Manufacturing company, ICT transfers to Italy

Multinazionale giapponese trasferisce 3 figure chiave in Piemonte. Permessi ICT per manager e specialista, coordinamento consolare e regime impatriati per tutti i dipendenti.

3 trasferimenti completati in 4 mesi e mezzo, linea produttiva avviata nei tempi previsti

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How Studio Legale Internazionale Boschetti can help you with post-purchase property support in Italy

The post-purchase property support for foreigners in Italy offered by Studio Legale Internazionale Boschetti is a continuative service, not a one-off engagement. The Firm does not intervene only at the moment of the purchase, but remains a stable partner over time for all the post-rogito obligations for foreigners and for the income-producing use of the property: utility transfers, IMU and TARI, codice fiscale, lease contracts, declaration of rental income for non-residents, management of permits and contracts in case of renovation. A single Italian point of contact for legal, tax and administrative matters, in English, manageable entirely remotely.

The service is available both for those who have already purchased through the IVI division, and are therefore followed without interruption from the pre-rogito due diligence to the subsequent obligations, and for those who approach the Firm after the purchase, because the operation was followed elsewhere and now a stable Italian reference is needed. In both cases, the Firm takes the position in charge, reconstructs the status of the obligations already carried out, defines the plan of the missing steps and proceeds autonomously, reporting back to the owner only the steps that require his or her signature or decision.

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00192 Roma – Italy

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Tel: + 39 – 06 889 21971

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FAQ

What should I do immediately after buying property in Italy?

In the first weeks following the rogito, the buyer must transfer the utilities (electricity, gas, water) into their own name, verify the IMU and TARI position with the Municipality where the property is located, submit the IMU declaration in the cases provided for, notify the condominium of the change of ownership, and (if the buyer intends to use the first-home tax benefits) transfer the residence to the Municipality of the property within eighteen months. These obligations are formally distinct, but they must be coordinated within precise deadlines, and this is precisely the coordination that the Firm ensures.

Do foreigners pay property tax (IMU) in Italy?

Yes. IMU applies to the owner of a property located in Italy regardless of citizenship; for the non-resident owner, the property is taxed as a second home, with rates set by each Municipality. Citizenship is not relevant: fiscal residence is.

Can I get permanent residency in Italy if I buy a house?

No. The purchase of a property in Italy does not, on its own, grant a residence permit or permanent residence. The acquisition of residence in Italy by a non-EU national passes through specific routes (residence visas, work visas, family reunification, elective residence visa for those with stable passive income, and others), each of which has its own requirements, independent of property ownership. The Firm can examine the situation and indicate the suitable route, where one exists.

Can I buy property in Italy and rent it out as a non-resident?

Yes. Property ownership in Italy and its rental are fully compatible with residence abroad. What is required is the signing of a regular contract, its registration with the Agenzia delle Entrate, the choice of the tax regime (cedolare secca or ordinary IRPEF) and the annual declaration of the income produced in Italy, coordinated with the declaration in the country of residence.

How do I manage my Italian property from abroad?

Through a dedicated Italian point of contact who absorbs the legal, tax and administrative obligations connected to the property and to its possible letting: tax deadlines, communications with the condominium, registrations of contracts, declarations of income. The Firm communicates with the owner in English and submits to the owner only the steps that require his or her signature or decision, carrying out the rest autonomously.

What are the ongoing tax obligations for owning property in Italy as a foreigner?

The main obligations are the annual payment of IMU (advance in June and balance in December) and of TARI according to the deadlines of the competent Municipality, the IMU declaration in the cases provided for, the declaration in Italy of any rental income, and the coordinated declaration of the same income in the country of residence according to the applicable double taxation convention. There are also the ordinary condominium obligations and, in case of works on the property, the documentation for the tax incentives possibly benefited from.

Do I need an Italian bank account after buying property in Italy?

It is strongly recommended, although not strictly mandatory. An Italian bank account allows direct payment of IMU and TARI through the F24 form, of utility invoices, of condominium fees, and of any incoming rents. It simplifies considerably the management of the obligations connected to the property and avoids the costs and delays of international transfers for ordinary recurring transactions. The Firm assists, where appropriate, in the opening of an Italian account suited to the position of a non-resident.

Can I get Italian citizenship by buying property in Italy?

No. The Italian legal system does not provide for the acquisition of citizenship through the purchase of a property. Italian citizenship is acquired through specific routes (descent, marriage, residence, special merit), each of which has its own legal requirements, independent of property ownership.

How long does it take to transfer utilities after buying in Italy?

Typical times range between ten and twenty working days for each utility from the moment the documentation is submitted to the supplier, with some variations depending on the type of utility (gas often requires an on-site technical inspection) and on the operator. The Firm handles the procedure remotely on a power of attorney basis and provides written confirmation of the completed registration.