{"id":5828,"date":"2026-05-27T06:20:55","date_gmt":"2026-05-27T06:20:55","guid":{"rendered":"https:\/\/www.italyvisainvestments.com\/?page_id=5828"},"modified":"2026-05-27T06:20:55","modified_gmt":"2026-05-27T06:20:55","slug":"property-due-diligence","status":"publish","type":"page","link":"https:\/\/www.italyvisainvestments.com\/en\/real-estate\/property-due-diligence\/","title":{"rendered":"Property due diligence"},"content":{"rendered":"<div>Real Estate<\/div>\n<h1>Property due diligence Italy<\/h1>\n<div>\n<p>Buying property in Italy as a foreign national means navigating a legal system one does not know, in a language one does not speak, through public registers one has never consulted. It is in this gap that the most serious and least reversible risks emerge: mortgages registered in the property registers and never cancelled, serious or non-curable urban violations that may compromise the marketability of the property or, in the cases provided for by Article 46 of Presidential Decree 380\/2001, affect the validity of the deed of transfer, defects in the chain of ownership, cadastral floor plans that do not match the actual layout of the building, tax burdens that surface only after the deed.<\/p>\n<p>An <strong>Italian property due diligence<\/strong> is the investigation that precedes any serious acquisition and measures its soundness before signing. In Italy it is not a single formality, but an examination structured around four distinct areas: legal, urban planning, cadastral and tax. Skipping even one of them exposes the buyer to issues that, once they materialise, are rarely correctable without litigation. For this reason <strong>buying property in Italy as a foreigner<\/strong> requires a level of preventive verification higher than the one a buyer is accustomed to in his or her own country.<\/p>\n<p>IVI Italy Visa Investments is the division of Studio Legale Internazionale Boschetti dedicated to <strong>property due diligence in Italy for foreigners<\/strong>. The verifications are carried out before the preliminary contract is signed, cover all four areas through a team that works in Italian and English, and result in a bilingual report in which every risk is set out and classified. The firm protects the buyer&#8217;s interest exclusively: it does not represent sellers, does not collect commissions from agencies and does not act as a real estate intermediary.<\/p>\n<\/div>\n<p><img decoding=\"async\" src=\"\/wp-content\/uploads\/2022\/11\/investments.jpg\" alt=\"\"><\/p>\n<h2>Why Italian property due diligence is structurally different from other countries<\/h2>\n<div>\n<p>In Italy<span>\u00a0<\/span><strong>property due diligence<\/strong><span>\u00a0<\/span>is not a single act and not a single certificate. It is a composite activity articulated across four distinct areas, each with its own rules, its own documentary sources and its own technical skills. The distinction is not theoretical: each area can, on its own, reveal an irregularity capable of making the purchase unsafe, of altering its price or of blocking it at the deed.<\/p>\n<p>The four areas are<span>\u00a0<\/span><strong>legal due diligence on Italian real estate<\/strong>, which reconstructs the chain of ownership over the past twenty years and verifies mortgages, encumbrances and rights in rem registered in the property registers;<span>\u00a0<\/span><strong>urban and building due diligence<\/strong>, which establishes the<span>\u00a0<\/span><em>stato legittimo<\/em><span>\u00a0<\/span>of the property and its compliance with the building permits;<span>\u00a0<\/span><strong>cadastral due diligence<\/strong>, which compares the floor plan filed with the cadastre against the actual state of the building; and<span>\u00a0<\/span><strong>tax due diligence<\/strong>, which measures the tax exposure of the purchase and identifies the reliefs available to the foreign buyer.<\/p>\n<\/div>\n<div>\n<p>For those coming from abroad, the difference compared to their home system is substantial.\u00a0<strong>Italian real estate due diligence<\/strong>\u00a0is not a standardised procedure that can be delegated to a single professional: it is a composite examination governed by separate rules and documentary sources for each of its four areas. In common law jurisdictions (United States, United Kingdom, Australia) the buyer is typically protected by\u00a0<em>escrow<\/em>\u00a0mechanisms and by\u00a0<em>title insurance<\/em>\u00a0policies that absorb part of the documentary risk. In Italy none of these instruments exists: the notary is a public officer who is neutral and impartial between seller and buyer, and his function is to ensure the legality of the deed and to authenticate it, not to represent the buyer&#8217;s interest. Without an independent due diligence carried out before the preliminary agreement, the risk remains entirely on the foreign buyer.<\/p>\n<\/div>\n<div>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2022\/11\/documenti.png\" alt=\"\"><\/p>\n<\/div>\n<h2>Legal due diligence: title verification, mortgages and encumbrances<\/h2>\n<div>\n<p>The\u00a0<strong>legal due diligence Italy real estate<\/strong>\u00a0process reconstructs the legal history of the asset and ascertains that the seller is actually the holder of a full right, free of liens and third-party claims. It is the first verification to be carried out and, in Italy, it is also the most extensive in time: the law requires the chain of ownership to be reconstructed for at least twenty years backwards, up to the first deed of acquisition prior to that twenty-year period, in order to verify its continuity.<\/p>\n<p>The essential verifications concern:<\/p>\n<ul>\n<li>the\u00a0<strong>twenty-year chain of title<\/strong>, through the registration notes filed with the Italian Land Registry, in order to identify any missing or irregular deeds in the chain of transfers;<\/li>\n<li>the existence of\u00a0<strong>mortgages<\/strong>, whether voluntary, judicial or statutory, of attachments, seizures, bankruptcies or any other encumbrance recorded against the property;<\/li>\n<li>the\u00a0<strong>easements<\/strong>, whether active or passive, the rights of use, of habitation, of usufruct and any other right of enjoyment in rem affecting the asset;<\/li>\n<li>the\u00a0<strong>pre-emption rights<\/strong>\u00a0that may interfere with the sale, in particular the agricultural pre-emption right in favour of the farmer of the adjoining land and the cultural pre-emption right of the Ministry of Culture over assets of historic or artistic interest subject to protection;<\/li>\n<li>the\u00a0<strong>origin from a donation<\/strong>, which deserves specific attention: properties received by the seller through a deed of donation remain exposed, for ten years from the death of the donor, to the action of reduction that may be brought by forced heirs whose share has been infringed, with possible restitutory effects also against the third-party buyer.<\/li>\n<\/ul>\n<p>In the absence, under Italian law, of any\u00a0<em>title insurance<\/em>\u00a0that shifts the risk of documentary defects onto the insurer, the only truly effective protection is\u00a0<strong>preventive verification<\/strong>. The checks must be carried out before the preliminary contract is signed, not at the deed: once the deposit has been paid, refusing to sign the final deed for issues that were ascertainable at the time of the preliminary agreement exposes the buyer to the loss of the deposit itself or to the seller&#8217;s action for specific performance.<\/p>\n<\/div>\n<p>[album]<\/p>\n<h3>Cultural and agricultural pre-emption rights: what foreign buyers must know<\/h3>\n<div>\n<p>Among the\u00a0<strong>pre-emption rights<\/strong>\u00a0that may affect the purchase of an Italian property, two deserve dedicated attention because they may interfere with the sale even after the preliminary has been signed, and because they specifically concern two categories of assets that are frequently targeted by foreign investors: rural properties and properties of historic and artistic interest.<\/p>\n<p>The\u00a0<strong>cultural pre-emption right<\/strong>, governed by Articles 60 and following of Legislative Decree 42\/2004 (Code of Cultural Heritage and Landscape), is held by the Italian Ministry of Culture over movable and immovable assets subject to historic and artistic protection. The seller of a protected asset must notify the sale to the Ministry within thirty days of the deed: the Ministry has sixty days from the notification to exercise the pre-emption right and acquire the asset at the same price. Pending that term, the deed is subject to a suspensive condition: the transfer to the private buyer is not effective until the term has expired without the right being exercised. For period villas, historic palaces, properties in historical centres and residences in protected buildings, ascertaining the existence of the protection and properly managing the notification of transfer is an essential step of due diligence.<\/p>\n<p>The\u00a0<strong>agricultural pre-emption right<\/strong>, governed by Law 590\/1965 and Law 817\/1971, is held by the direct farmer of the adjoining land or, with priority, by the farming tenant of the land being sold, where the asset is agricultural land or an annexed rural property. The seller must notify the offer of sale to the holders of the pre-emption right, who have thirty days to exercise it by purchasing on the same terms. Failure to notify exposes the buyer to the\u00a0<em>retratto agrario<\/em>: the omitted holder may redeem the asset from the third-party buyer within one year of registration of the deed, with restitutory effects. For country houses, rural buildings and agricultural land, the verification of boundaries, of cadastral classification and of the existence of direct farmers entitled to pre-emption is one of the most delicate and most overlooked aspects of the transaction: detecting it before signing is essential, because a retratto exercised months later can undo an investment that has already been completed.<\/p>\n<\/div>\n<div>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2022\/11\/anno.png\" alt=\"\"><\/p>\n<\/div>\n<h2>Urban and building compliance: stato legittimo, permits and violations<\/h2>\n<div>\n<p><strong>Urban and building due diligence<\/strong>\u00a0ascertains that the property is compliant with the building permits that authorised its construction and any subsequent modifications. Since 2020, with Decree-Law 76\/2020 converted into Law 120\/2020, the Italian legal system has codified in Article 9-bis of Presidential Decree 380\/2001 the concept of\u00a0<em>stato legittimo<\/em>\u00a0of the property:\u00a0<em>stato legittimo<\/em>\u00a0is the state inferable from the building permit that authorised the construction of the property or that legitimised its last building intervention, integrated by any subsequent permits. Without a verified\u00a0<em>stato legittimo<\/em>, the marketability of the asset is at risk.<\/p>\n<p>Operational verifications include obtaining from the Municipal Technical Office the original building permits (licenza edilizia, concessione edilizia, permesso di costruire) and the subsequent ones (DIA, SCIA, CILA, amnesty filings), checking the correspondence between the property as built and the project drawings attached to the permits, and reviewing the certificate of habitability.<\/p>\n<p>The outcome of the verification drives the purchase decision. Irregularities fall into two broad categories.\u00a0<strong>Curable irregularities<\/strong>\u00a0are those that can be regularised through compliance assessment filings or amnesty applications, provided that the works are compliant both with the urban planning rules in force at the time they were carried out and with those in force at the time of the application: the cost, in such cases, is quantifiable and can be contractually shifted onto the seller.\u00a0<strong>Non-curable irregularities<\/strong>, on the other hand, are those that cannot be regularised and may result in demolition orders: in the presence of non-curable violations, the execution of the deed may prove legally problematic or exposed to grounds of nullity under Article 46 of Presidential Decree 380\/2001, which sanctions with nullity the deeds of transfer of buildings constructed without the required building permits.<\/p>\n<p>The risk is particularly high for foreign buyers focused on rural properties, country houses, period villas or assets in historical centres, where layered building works over time, informal extensions and works carried out before the introduction of the first national urban planning laws are common. Preventive verification is the only tool to distinguish a sound investment from a purchase that is bound to litigation.<\/p>\n<\/div>\n<div>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2022\/11\/documenti.png\" alt=\"\"><\/p>\n<\/div>\n<h2>Cadastral due diligence: floor plans, mismatches and tax implications<\/h2>\n<div>\n<p><strong>Cadastral due diligence<\/strong>\u00a0compares the representation of the property filed with the Cadastre against the actual state of the building. In Italy the Cadastre is a tax register, distinct and separate from the municipal urban planning registers: this autonomy makes a separate verification necessary, because a property can be urban-planning compliant and, at the same time, present material cadastral discrepancies.<\/p>\n<p>The most frequent discrepancies relate to a different internal layout of the rooms compared to the filed floor plan, the merger or split of property units that have not been updated, the omission of accessory rooms, the existence of unregistered surfaces. Each of these mismatches affects the cadastral value, and therefore the tax base of the registration, mortgage and cadastral taxes due at the deed, as well as the future IMU.<\/p>\n<p>From an operational standpoint, the law requires the cadastral floor plan to match the actual state of the property at the time of the deed; the\u00a0<strong>objective cadastral compliance<\/strong>\u00a0of the property, attested by the seller in the deed, has been, since 2010, a condition of validity of the sale under Article 29, paragraph 1-bis, of Law 52\/1985. Cadastral discrepancies, even when in themselves curable through a variation filed by a qualified surveyor, must be identified and resolved before the deed: postponing them to after signing means shifting their costs and timing onto the buyer, at a moment when the buyer no longer has any negotiating leverage.<\/p>\n<\/div>\n<div>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2022\/11\/anno.png\" alt=\"\"><\/p>\n<\/div>\n<h2>Tax due diligence and fiscal opportunities for foreign investors in Italy<\/h2>\n<div>\n<p><strong>Tax due diligence<\/strong>\u00a0measures the overall fiscal impact of the purchase and identifies applicable reliefs. The main items to assess before signing are the registration tax, the annual IMU and any preferential tax regimes that can be activated together with the transfer of residence to Italy.<\/p>\n<p>The\u00a0<strong>registration tax<\/strong>\u00a0applies at two ordinary rates:\u00a0<strong>2 per cent<\/strong>\u00a0on the revalued cadastral value in the event of a purchase qualifying for the\u00a0<strong>first home<\/strong>\u00a0(<em>prima casa<\/em>) relief,\u00a0<strong>9 per cent<\/strong>\u00a0in the case of a second home or of a purchase by a person who does not meet the requirements of the relief. The difference is significant and directly affects the final cost of the transaction.<\/p>\n<p>The\u00a0<strong>IMU<\/strong>\u00a0is normally due on the ownership of the property, save for the exemptions provided for the principal residence, at rates set at the municipal level; the exemption applies only if the buyer actually establishes registered residence and habitual abode there, conditions that are not presumed by the mere fact of the purchase and that non-resident owners, as a rule, do not satisfy.<\/p>\n<p>For those purchasing in Italy together with the transfer of their personal or working life, tax planning can combine the property purchase with one of three main preferential regimes: the\u00a0<strong>\u20ac300,000 flat tax<\/strong>\u00a0for high-net-worth new residents, amount set by the 2026 Italian Budget Law, which raised the previous \u20ac200,000 threshold, which substitutes ordinary taxation on income produced abroad; the\u00a0<strong>7 per cent regime<\/strong>\u00a0for foreign pensioners who transfer their residence to municipalities in Southern Italy with a population of up to 20,000 inhabitants; the\u00a0<strong>impatriati regime<\/strong>\u00a0for those who relocate to Italy for work reasons. The choice of regime, and the timing of its activation, must be coordinated with the deed and with the transfer of residence.<\/p>\n<p>On the\u00a0<strong>anti-money laundering compliance<\/strong>\u00a0front, Legislative Decree 231\/2007 imposes on the notary executing the deed and on the lawyer assisting the transaction the duty to carry out adequate client due diligence and to verify the traceability and origin of the funds. For inbound payments from non-EU countries, banking documentation and evidence of the lawful origin of the funds must be prepared in advance: delays on this point are among the most frequent causes of postponement of the deed.<\/p>\n<\/div>\n<h3>First home relief for foreign buyers: when it applies<\/h3>\n<div>\n<div>\n<p>The\u00a0<strong>first home<\/strong>\u00a0(<em>prima casa<\/em>) relief is available also to the foreign buyer, on precise conditions. The EU citizen accesses it without any restrictions of nationality, on the same conditions as the Italian citizen.<\/p>\n<p>The non-EU citizen accesses it on condition that, at the time of the deed, he or she holds a valid residence permit or, if not resident in Italy, that the <strong>condition of reciprocity<\/strong>\u00a0exists between his or her country of citizenship and Italy, verifiable through the Italian Ministry of Foreign Affairs (MAECI).<\/p>\n<p>The relief also requires a formal commitment: the buyer must declare in the deed the intention to transfer his or her residence to the municipality where the property is located within\u00a0<strong>eighteen months<\/strong>\u00a0of the deed.<\/p>\n<p>Failure to transfer residence within the deadline triggers the loss of the relief, with recalculation of the taxes at the full rate, penalties and interest.<\/p>\n<p>For the foreign buyer, coordinating the purchase, obtaining the tax code, applying for any visa and registering with the local population register within the prescribed timing is one of the most frequent reasons why the transaction requires a unified legal management.<\/p>\n<\/div>\n<\/div>\n<h2>Buying Italian property remotely: power of attorney and apostille<\/h2>\n<div>\n<p>The foreign buyer is not required to be physically present in Italy in order to complete the purchase. Italian law allows the buyer to entrust representation at the deed to an attorney by means of a notarised\u00a0<strong>special power of attorney<\/strong>, which specifically identifies the property to be acquired and the powers granted. It is the standard tool to manage the entire transaction remotely.<\/p>\n<p>When the client is abroad, the power of attorney can be granted before the Italian notary at the competent Consulate, or before a local notary in the country of residence. In the latter case, the document must bear the\u00a0<em>apostille<\/em>\u00a0under the Hague Convention of 5 October 1961, for member countries, or consular legalisation for countries not party to the Convention, and a sworn translation into Italian. The attorney can be a family member, a trusted person or, as is the practice of the firm for international investors, a lawyer of the structure.<\/p>\n<p>Studio Legale Internazionale Boschetti represents the foreign client throughout the transaction: from the signing of the offer to the preliminary contract, from the deposit to the deed of sale. The client follows decisions in real time through video calls and receives documentation translated into English, without needing to leave his or her country of residence at any of the stages preceding the handover of the keys.<\/p>\n<\/div>\n<h2>How Studio Legale Internazionale Boschetti can help you with property due diligence in Italy<\/h2>\n<p><img decoding=\"async\" src=\"\/wp-content\/uploads\/2022\/11\/Schermata-2022-11-12-alle-11.18.36.jpg\" alt=\"\"><\/p>\n<div>\n<p>Studio Legale Internazionale Boschetti, through the IVI Italy Visa Investments division, carries out\u00a0<strong>real estate due diligence in Italy for foreigners<\/strong>\u00a0as a structured and independent service, before the preliminary contract is signed. The standard scope of the service includes:<\/p>\n<ul>\n<li><strong>twenty-year title review<\/strong>\u00a0through the Italian Land Registry;<\/li>\n<li>search for\u00a0<strong>mortgages, encumbrances, easements and liens<\/strong>\u00a0registered or recorded against the property;<\/li>\n<li>analysis of the urban and building\u00a0<em>stato legittimo<\/em>, with examination of the building permits at the Municipality and of the certificate of habitability;<\/li>\n<li>verification of\u00a0<strong>cadastral compliance<\/strong>\u00a0between the filed floor plan and the actual state of the property, in coordination with a trusted surveyor;<\/li>\n<li>assessment of the\u00a0<strong>fiscal risk<\/strong>\u00a0of the transaction and identification of applicable reliefs, including first home relief and regimes for new residents;<\/li>\n<li><strong>anti-money laundering compliance<\/strong>\u00a0for cross-border fund transfers, under Legislative Decree 231\/2007;<\/li>\n<li>delivery of a\u00a0<strong>due diligence report<\/strong>\u00a0in Italian and English, with explicit risk classification and indication of the protective clauses to be inserted in the preliminary contract;<\/li>\n<li>coordination with the executing notary and with the appointed technical advisors;<\/li>\n<li>full remote management of the purchase, up to the deed of sale, through a\u00a0<strong>special power of attorney<\/strong>\u00a0granted to the firm.<\/li>\n<\/ul>\n<\/div>\n<div>\n<p><span>The service is designed for the client who lives abroad and does not speak Italian, but wants to access the Italian property market with the same level of legal protection available in his or her own country.<\/span><\/p>\n<\/div>\n<h2>FAQ<\/h2>\n<ul>\n<li>\n<h3>Is due diligence mandatory in Italy?<\/h3>\n<div>\n<p>Due diligence is not imposed by law as a formal requirement: no rule sanctions a buyer who acquires without it. It is, however, according to settled Italian case law, the standard of care expected from a prudent buyer: anyone proceeding without the necessary checks cannot later complain about issues discoverable through ordinary investigation. For the foreign buyer, due diligence is in practice unavoidable.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>Does Italy have title insurance?<\/h3>\n<div>\n<p>No. Italy does not have a system of title insurance comparable to those of the United States or Canada. Buyer protection relies entirely on the preventive checks carried out before the deed: title search, twenty-year chain of ownership, urban and cadastral compliance. <strong>Italian real estate due diligence<\/strong> is therefore not optional, but the only effective protection available.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>Can I lose my deposit if issues are discovered after signing?<\/h3>\n<div>\n<p>Yes, if the issues were already ascertainable when the preliminary was signed and the buyer did not have them verified, refusing the final deed exposes the buyer to losing the deposit and to the seller&#8217;s specific performance claim. If the seller concealed the issues, the buyer may withdraw and claim the deposit back, doubled. A well-drafted preliminary with conditions precedent based on due diligence outcomes manages this risk.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>How long does due diligence take?<\/h3>\n<div>\n<p>For a standard residential property in an urban area, due diligence is normally completed within two to four weeks, depending on response times of the Land Registry, the Cadastre and the Municipality. Rural properties, period villas, properties under cultural heritage protection or split into multiple units may require longer, due to the additional documentation to be obtained. The firm provides a realistic timeline together with the engagement letter.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>What documents should I review before signing?<\/h3>\n<div>\n<p>Before signing the preliminary, the buyer should review: seller&#8217;s deed of acquisition (provenance), updated Land Registry title report, original and subsequent building permits, certificate of habitability, cadastral floor plan and visura, energy performance certificate (APE) and, for properties in condominium buildings, condominium regulations and recent assembly minutes. For protected properties, heritage documentation must be examined. The firm collects and summarises this set in the bilingual report.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>Are urban irregularities always curable?<\/h3>\n<div>\n<p>No. Some irregularities can be regularised through compliance assessment filings or amnesty applications, provided the works are compliant both with the urban planning rules in force when executed and with those in force at the application date. Other irregularities are non-curable and may trigger demolition orders: the deed of transfer itself may be void under Article 46 of Presidential Decree 380\/2001.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>Are rural properties riskier?<\/h3>\n<div>\n<p>Statistically, yes. Country houses, farmhouses and rural properties more frequently present layered building works carried out over decades, sometimes before the first national building permit requirements (1942 and 1967), informal extensions, ancillary buildings unregistered with the Cadastre or unresolved agricultural pre-emption issues. They require deeper urban and cadastral due diligence than urban apartments, often supplemented by an on-site survey by a qualified surveyor.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>Is buying a donated property always unsafe?<\/h3>\n<div>\n<p>Not always, but it requires specific attention. A property received by donation remains exposed, for ten years from the donor&#8217;s death, to the action of reduction by forced heirs whose legal share has been infringed, with possible restitutory effects against the third-party buyer. The risk can be managed through specific contractual safeguards, insurance coverage, guarantees by donor or donee, or by waiting for the ten-year period to expire.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>How difficult is it for an American to buy a house in Italy?<\/h3>\n<div>\n<p>A U.S. citizen can buy property in Italy without nationality restrictions, since reciprocity between Italy and the United States has been verified by MAECI. The actual difficulty lies in operational management: obtaining the Italian tax code, opening a bank account for traceable cross-border payments, executing a notarised power of attorney with apostille for remote buyers, complying with anti-money laundering rules, and coordinating the deed with any visa or residence application.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>What are the pitfalls of buying property in Italy?<\/h3>\n<div>\n<p>The most frequent pitfalls are: signing an irrevocable purchase offer without preventive checks; paying a deposit on a property burdened by mortgages or non-curable urban violations; underestimating the binding nature of the preliminary, enforceable by the seller through specific performance under Article 2932 of the Italian Civil Code; relying on the agent as buyer&#8217;s representative; failing to coordinate the deed with first home relief timing.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<p><!--more--><br \/>\n<!-- {\"type\":\"layout\",\"children\":[{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"primary\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"Real Estate\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"margin_bottom\":\"small\",\"margin_top\":\"small\",\"text_align\":\"left\",\"text_align_breakpoint\":\"m\",\"text_align_fallback\":\"center\",\"title_element\":\"div\",\"title_style\":\"h6\"}},{\"type\":\"headline\",\"props\":{\"content\":\"Property due diligence Italy\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"margin_top\":\"remove\",\"title_element\":\"h1\"}},{\"type\":\"breadcrumbs\",\"props\":{\"show_current\":true,\"show_home\":true}}]}]}],\"name\":\"HEADER verde pagine secondo livello\"},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"padding_bottom\":\"none\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p>Buying property in Italy as a foreign national means navigating a legal system one does not know, in a language one does not speak, through public registers one has never consulted. It is in this gap that the most serious and least reversible risks emerge: mortgages registered in the property registers and never cancelled, serious or non-curable urban violations that may compromise the marketability of the property or, in the cases provided for by Article 46 of Presidential Decree 380\/2001, affect the validity of the deed of transfer, defects in the chain of ownership, cadastral floor plans that do not match the actual layout of the building, tax burdens that surface only after the deed.<\/p>\n\n\\n\n\n<p>An <strong>Italian property due diligence<\/strong> is the investigation that precedes any serious acquisition and measures its soundness before signing. In Italy it is not a single formality, but an examination structured around four distinct areas: legal, urban planning, cadastral and tax. Skipping even one of them exposes the buyer to issues that, once they materialise, are rarely correctable without litigation. For this reason <strong>buying property in Italy as a foreigner<\/strong> requires a level of preventive verification higher than the one a buyer is accustomed to in his or her own country.<\/p>\n\n\\n\n\n<p>IVI Italy Visa Investments is the division of Studio Legale Internazionale Boschetti dedicated to <strong>property due diligence in Italy for foreigners<\/strong>. The verifications are carried out before the preliminary contract is signed, cover all four areas through a team that works in Italian and English, and result in a bilingual report in which every risk is set out and classified. The firm protects the buyer's interest exclusively: it does not represent sellers, does not collect commissions from agencies and does not act as a real estate intermediary.<\/p>\n\n\",\"margin_bottom\":\"medium\",\"margin_top\":\"medium\"}}]}]}],\"name\":\"BLOCCO INTRO PAGINE\"},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"padding_bottom\":\"small\",\"padding_top\":\"small\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-4\"},\"children\":[{\"type\":\"image\",\"props\":{\"image\":\"wp-content\/uploads\/2022\/11\/investments.jpg\",\"image_box_decoration\":\"mask\",\"image_svg_color\":\"emphasis\",\"image_width\":\"200\",\"margin_bottom\":\"default\",\"margin_top\":\"default\"}}]},{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"3-4\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"Why Italian property due diligence is structurally different from other countries\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_element\":\"h2\",\"title_style\":\"h2\"}},{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p>In Italy<span>\u00a0<\/span><strong>property due diligence<\/strong><span>\u00a0<\/span>is not a single act and not a single certificate. It is a composite activity articulated across four distinct areas, each with its own rules, its own documentary sources and its own technical skills. The distinction is not theoretical: each area can, on its own, reveal an irregularity capable of making the purchase unsafe, of altering its price or of blocking it at the deed.<\/p>\n\n\\n\n\n<p>The four areas are<span>\u00a0<\/span><strong>legal due diligence on Italian real estate<\/strong>, which reconstructs the chain of ownership over the past twenty years and verifies mortgages, encumbrances and rights in rem registered in the property registers;<span>\u00a0<\/span><strong>urban and building due diligence<\/strong>, which establishes the<span>\u00a0<\/span><em>stato legittimo<\/em><span>\u00a0<\/span>of the property and its compliance with the building permits;<span>\u00a0<\/span><strong>cadastral due diligence<\/strong>, which compares the floor plan filed with the cadastre against the actual state of the building; and<span>\u00a0<\/span><strong>tax due diligence<\/strong>, which measures the tax exposure of the purchase and identifies the reliefs available to the foreign buyer.<\/p>\n\n\",\"margin_bottom\":\"small\",\"margin_top\":\"small\"}}]}],\"props\":{\"layout\":\"1-4,3-4\"}},{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p>For those coming from abroad, the difference compared to their home system is substantial.\u00a0<strong>Italian real estate due diligence<\/strong>\u00a0is not a standardised procedure that can be delegated to a single professional: it is a composite examination governed by separate rules and documentary sources for each of its four areas. In common law jurisdictions (United States, United Kingdom, Australia) the buyer is typically protected by\u00a0<em>escrow<\/em>\u00a0mechanisms and by\u00a0<em>title insurance<\/em>\u00a0policies that absorb part of the documentary risk. In Italy none of these instruments exists: the notary is a public officer who is neutral and impartial between seller and buyer, and his function is to ensure the legality of the deed and to authenticate it, not to represent the buyer's interest. Without an independent due diligence carried out before the preliminary agreement, the risk remains entirely on the foreign buyer.<\/p>\n\n\",\"margin_bottom\":\"default\",\"margin_top\":\"default\"}}]}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"muted\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"props\":{\"layout\":\"1-5,4-5\"},\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-5\"},\"children\":[{\"type\":\"panel\",\"props\":{\"content_column_breakpoint\":\"m\",\"image\":\"wp-content\/uploads\/2022\/11\/documenti.png\",\"image_align\":\"top\",\"image_grid_breakpoint\":\"m\",\"image_grid_width\":\"1-2\",\"image_svg_color\":\"emphasis\",\"image_width\":\"100\",\"link_style\":\"default\",\"link_text\":\"Read more\",\"margin_bottom\":\"default\",\"margin_top\":\"default\",\"meta_align\":\"below-title\",\"meta_element\":\"div\",\"meta_style\":\"text-meta\",\"title_align\":\"top\",\"title_element\":\"h3\",\"title_grid_breakpoint\":\"m\",\"title_grid_width\":\"1-2\",\"title_hover_style\":\"reset\"}}]},{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"4-5\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"Legal due diligence: title verification, mortgages and encumbrances\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_decoration\":\"bullet\",\"title_element\":\"h2\",\"title_style\":\"h3\"}},{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p>The\u00a0<strong>legal due diligence Italy real estate<\/strong>\u00a0process reconstructs the legal history of the asset and ascertains that the seller is actually the holder of a full right, free of liens and third-party claims. It is the first verification to be carried out and, in Italy, it is also the most extensive in time: the law requires the chain of ownership to be reconstructed for at least twenty years backwards, up to the first deed of acquisition prior to that twenty-year period, in order to verify its continuity.<\/p>\n\n\\n\n\n<p>The essential verifications concern:<\/p>\n\n\\n\n\n<ul>\\n\n\n<li>the\u00a0<strong>twenty-year chain of title<\/strong>, through the registration notes filed with the Italian Land Registry, in order to identify any missing or irregular deeds in the chain of transfers;<\/li>\n\n\\n\n\n<li>the existence of\u00a0<strong>mortgages<\/strong>, whether voluntary, judicial or statutory, of attachments, seizures, bankruptcies or any other encumbrance recorded against the property;<\/li>\n\n\\n\n\n<li>the\u00a0<strong>easements<\/strong>, whether active or passive, the rights of use, of habitation, of usufruct and any other right of enjoyment in rem affecting the asset;<\/li>\n\n\\n\n\n<li>the\u00a0<strong>pre-emption rights<\/strong>\u00a0that may interfere with the sale, in particular the agricultural pre-emption right in favour of the farmer of the adjoining land and the cultural pre-emption right of the Ministry of Culture over assets of historic or artistic interest subject to protection;<\/li>\n\n\\n\n\n<li>the\u00a0<strong>origin from a donation<\/strong>, which deserves specific attention: properties received by the seller through a deed of donation remain exposed, for ten years from the death of the donor, to the action of reduction that may be brought by forced heirs whose share has been infringed, with possible restitutory effects also against the third-party buyer.<\/li>\n\n\\n<\/ul>\n\n\\n\n\n<p>In the absence, under Italian law, of any\u00a0<em>title insurance<\/em>\u00a0that shifts the risk of documentary defects onto the insurer, the only truly effective protection is\u00a0<strong>preventive verification<\/strong>. The checks must be carried out before the preliminary contract is signed, not at the deed: once the deposit has been paid, refusing to sign the final deed for issues that were ascertainable at the time of the preliminary agreement exposes the buyer to the loss of the deposit itself or to the seller's action for specific performance.<\/p>\n\n\",\"margin_bottom\":\"large\",\"margin_top\":\"remove\"}}]}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-right\",\"image_size\":\"height-1-1\",\"image_width\":\"800\",\"media_visibility\":\"s\",\"padding_bottom\":\"small\",\"padding_top\":\"small\",\"style\":\"secondary\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"props\":{\"layout\":\"1-5,4-5\",\"width\":\"large\"},\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"padding\":\"none\",\"position_sticky_breakpoint\":\"m\",\"vertical_align\":\"middle\",\"width_medium\":\"1-5\"},\"children\":[{\"type\":\"icon\",\"props\":{\"icon\":\"album\",\"icon_width\":\"80\",\"margin_bottom\":\"default\",\"margin_top\":\"default\",\"text_align\":\"center\"}}]},{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"padding\":\"none\",\"position_sticky_breakpoint\":\"m\",\"vertical_align\":\"middle\",\"width_medium\":\"4-5\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"Cultural and agricultural pre-emption rights: what foreign buyers must know\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_element\":\"h3\",\"title_style\":\"h3\"}}]}]}],\"name\":\"Titolo col verde\",\"modified\":\"2021-12-01T11:57:12.393Z\"},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p>Among the\u00a0<strong>pre-emption rights<\/strong>\u00a0that may affect the purchase of an Italian property, two deserve dedicated attention because they may interfere with the sale even after the preliminary has been signed, and because they specifically concern two categories of assets that are frequently targeted by foreign investors: rural properties and properties of historic and artistic interest.<\/p>\n\n\\n\n\n<p>The\u00a0<strong>cultural pre-emption right<\/strong>, governed by Articles 60 and following of Legislative Decree 42\/2004 (Code of Cultural Heritage and Landscape), is held by the Italian Ministry of Culture over movable and immovable assets subject to historic and artistic protection. The seller of a protected asset must notify the sale to the Ministry within thirty days of the deed: the Ministry has sixty days from the notification to exercise the pre-emption right and acquire the asset at the same price. Pending that term, the deed is subject to a suspensive condition: the transfer to the private buyer is not effective until the term has expired without the right being exercised. For period villas, historic palaces, properties in historical centres and residences in protected buildings, ascertaining the existence of the protection and properly managing the notification of transfer is an essential step of due diligence.<\/p>\n\n\\n\n\n<p>The\u00a0<strong>agricultural pre-emption right<\/strong>, governed by Law 590\/1965 and Law 817\/1971, is held by the direct farmer of the adjoining land or, with priority, by the farming tenant of the land being sold, where the asset is agricultural land or an annexed rural property. The seller must notify the offer of sale to the holders of the pre-emption right, who have thirty days to exercise it by purchasing on the same terms. Failure to notify exposes the buyer to the\u00a0<em>retratto agrario<\/em>: the omitted holder may redeem the asset from the third-party buyer within one year of registration of the deed, with restitutory effects. For country houses, rural buildings and agricultural land, the verification of boundaries, of cadastral classification and of the existence of direct farmers entitled to pre-emption is one of the most delicate and most overlooked aspects of the transaction: detecting it before signing is essential, because a retratto exercised months later can undo an investment that has already been completed.<\/p>\n\n\",\"margin_bottom\":\"large\",\"margin_top\":\"large\"}}]}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"props\":{\"layout\":\"1-5,4-5\"},\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-5\"},\"children\":[{\"type\":\"panel\",\"props\":{\"content_column_breakpoint\":\"m\",\"image\":\"wp-content\/uploads\/2022\/11\/anno.png\",\"image_align\":\"top\",\"image_grid_breakpoint\":\"m\",\"image_grid_width\":\"1-2\",\"image_svg_color\":\"emphasis\",\"image_width\":\"100\",\"link_style\":\"default\",\"link_text\":\"Read more\",\"margin_bottom\":\"default\",\"margin_top\":\"default\",\"meta_align\":\"below-title\",\"meta_element\":\"div\",\"meta_style\":\"text-meta\",\"title_align\":\"top\",\"title_element\":\"h3\",\"title_grid_breakpoint\":\"m\",\"title_grid_width\":\"1-2\",\"title_hover_style\":\"reset\"}}]},{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"4-5\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"Urban and building compliance: stato legittimo, permits and violations\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_decoration\":\"bullet\",\"title_element\":\"h2\",\"title_style\":\"h3\"}},{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p><strong>Urban and building due diligence<\/strong>\u00a0ascertains that the property is compliant with the building permits that authorised its construction and any subsequent modifications. Since 2020, with Decree-Law 76\/2020 converted into Law 120\/2020, the Italian legal system has codified in Article 9-bis of Presidential Decree 380\/2001 the concept of\u00a0<em>stato legittimo<\/em>\u00a0of the property:\u00a0<em>stato legittimo<\/em>\u00a0is the state inferable from the building permit that authorised the construction of the property or that legitimised its last building intervention, integrated by any subsequent permits. Without a verified\u00a0<em>stato legittimo<\/em>, the marketability of the asset is at risk.<\/p>\n\n\\n\n\n<p>Operational verifications include obtaining from the Municipal Technical Office the original building permits (licenza edilizia, concessione edilizia, permesso di costruire) and the subsequent ones (DIA, SCIA, CILA, amnesty filings), checking the correspondence between the property as built and the project drawings attached to the permits, and reviewing the certificate of habitability.<\/p>\n\n\\n\n\n<p>The outcome of the verification drives the purchase decision. Irregularities fall into two broad categories.\u00a0<strong>Curable irregularities<\/strong>\u00a0are those that can be regularised through compliance assessment filings or amnesty applications, provided that the works are compliant both with the urban planning rules in force at the time they were carried out and with those in force at the time of the application: the cost, in such cases, is quantifiable and can be contractually shifted onto the seller.\u00a0<strong>Non-curable irregularities<\/strong>, on the other hand, are those that cannot be regularised and may result in demolition orders: in the presence of non-curable violations, the execution of the deed may prove legally problematic or exposed to grounds of nullity under Article 46 of Presidential Decree 380\/2001, which sanctions with nullity the deeds of transfer of buildings constructed without the required building permits.<\/p>\n\n\\n\n\n<p>The risk is particularly high for foreign buyers focused on rural properties, country houses, period villas or assets in historical centres, where layered building works over time, informal extensions and works carried out before the introduction of the first national urban planning laws are common. Preventive verification is the only tool to distinguish a sound investment from a purchase that is bound to litigation.<\/p>\n\n\",\"margin_bottom\":\"large\",\"margin_top\":\"remove\"}}]}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"muted\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"props\":{\"layout\":\"1-5,4-5\"},\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-5\"},\"children\":[{\"type\":\"panel\",\"props\":{\"content_column_breakpoint\":\"m\",\"image\":\"wp-content\/uploads\/2022\/11\/documenti.png\",\"image_align\":\"top\",\"image_grid_breakpoint\":\"m\",\"image_grid_width\":\"1-2\",\"image_svg_color\":\"emphasis\",\"image_width\":\"100\",\"link_style\":\"default\",\"link_text\":\"Read more\",\"margin_bottom\":\"default\",\"margin_top\":\"default\",\"meta_align\":\"below-title\",\"meta_element\":\"div\",\"meta_style\":\"text-meta\",\"title_align\":\"top\",\"title_element\":\"h3\",\"title_grid_breakpoint\":\"m\",\"title_grid_width\":\"1-2\",\"title_hover_style\":\"reset\"}}]},{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"4-5\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"Cadastral due diligence: floor plans, mismatches and tax implications\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_decoration\":\"bullet\",\"title_element\":\"h2\",\"title_style\":\"h3\"}},{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p><strong>Cadastral due diligence<\/strong>\u00a0compares the representation of the property filed with the Cadastre against the actual state of the building. In Italy the Cadastre is a tax register, distinct and separate from the municipal urban planning registers: this autonomy makes a separate verification necessary, because a property can be urban-planning compliant and, at the same time, present material cadastral discrepancies.<\/p>\n\n\\n\n\n<p>The most frequent discrepancies relate to a different internal layout of the rooms compared to the filed floor plan, the merger or split of property units that have not been updated, the omission of accessory rooms, the existence of unregistered surfaces. Each of these mismatches affects the cadastral value, and therefore the tax base of the registration, mortgage and cadastral taxes due at the deed, as well as the future IMU.<\/p>\n\n\\n\n\n<p>From an operational standpoint, the law requires the cadastral floor plan to match the actual state of the property at the time of the deed; the\u00a0<strong>objective cadastral compliance<\/strong>\u00a0of the property, attested by the seller in the deed, has been, since 2010, a condition of validity of the sale under Article 29, paragraph 1-bis, of Law 52\/1985. Cadastral discrepancies, even when in themselves curable through a variation filed by a qualified surveyor, must be identified and resolved before the deed: postponing them to after signing means shifting their costs and timing onto the buyer, at a moment when the buyer no longer has any negotiating leverage.<\/p>\n\n\",\"margin_bottom\":\"large\",\"margin_top\":\"remove\"}}]}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"props\":{\"layout\":\"1-5,4-5\"},\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-5\"},\"children\":[{\"type\":\"panel\",\"props\":{\"content_column_breakpoint\":\"m\",\"image\":\"wp-content\/uploads\/2022\/11\/anno.png\",\"image_align\":\"top\",\"image_grid_breakpoint\":\"m\",\"image_grid_width\":\"1-2\",\"image_svg_color\":\"emphasis\",\"image_width\":\"100\",\"link_style\":\"default\",\"link_text\":\"Read more\",\"margin_bottom\":\"default\",\"margin_top\":\"default\",\"meta_align\":\"below-title\",\"meta_element\":\"div\",\"meta_style\":\"text-meta\",\"title_align\":\"top\",\"title_element\":\"h3\",\"title_grid_breakpoint\":\"m\",\"title_grid_width\":\"1-2\",\"title_hover_style\":\"reset\"}}]},{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"4-5\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"Tax due diligence and fiscal opportunities for foreign investors in Italy\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_decoration\":\"bullet\",\"title_element\":\"h2\",\"title_style\":\"h3\"}},{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p><strong>Tax due diligence<\/strong>\u00a0measures the overall fiscal impact of the purchase and identifies applicable reliefs. The main items to assess before signing are the registration tax, the annual IMU and any preferential tax regimes that can be activated together with the transfer of residence to Italy.<\/p>\n\n\\n\n\n<p>The\u00a0<strong>registration tax<\/strong>\u00a0applies at two ordinary rates:\u00a0<strong>2 per cent<\/strong>\u00a0on the revalued cadastral value in the event of a purchase qualifying for the\u00a0<strong>first home<\/strong>\u00a0(<em>prima casa<\/em>) relief,\u00a0<strong>9 per cent<\/strong>\u00a0in the case of a second home or of a purchase by a person who does not meet the requirements of the relief. The difference is significant and directly affects the final cost of the transaction.<\/p>\n\n\\n\n\n<p>The\u00a0<strong>IMU<\/strong>\u00a0is normally due on the ownership of the property, save for the exemptions provided for the principal residence, at rates set at the municipal level; the exemption applies only if the buyer actually establishes registered residence and habitual abode there, conditions that are not presumed by the mere fact of the purchase and that non-resident owners, as a rule, do not satisfy.<\/p>\n\n\\n\n\n<p>For those purchasing in Italy together with the transfer of their personal or working life, tax planning can combine the property purchase with one of three main preferential regimes: the\u00a0<strong>\u20ac300,000 flat tax<\/strong>\u00a0for high-net-worth new residents, amount set by the 2026 Italian Budget Law, which raised the previous \u20ac200,000 threshold, which substitutes ordinary taxation on income produced abroad; the\u00a0<strong>7 per cent regime<\/strong>\u00a0for foreign pensioners who transfer their residence to municipalities in Southern Italy with a population of up to 20,000 inhabitants; the\u00a0<strong>impatriati regime<\/strong>\u00a0for those who relocate to Italy for work reasons. The choice of regime, and the timing of its activation, must be coordinated with the deed and with the transfer of residence.<\/p>\n\n\\n\n\n<p>On the\u00a0<strong>anti-money laundering compliance<\/strong>\u00a0front, Legislative Decree 231\/2007 imposes on the notary executing the deed and on the lawyer assisting the transaction the duty to carry out adequate client due diligence and to verify the traceability and origin of the funds. For inbound payments from non-EU countries, banking documentation and evidence of the lawful origin of the funds must be prepared in advance: delays on this point are among the most frequent causes of postponement of the deed.<\/p>\n\n\",\"margin_bottom\":\"large\",\"margin_top\":\"remove\"}}]}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"muted\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"props\":{\"layout\":\"1-2,1-2\"},\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-2\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"First home relief for foreign buyers: when it applies\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_element\":\"h3\",\"title_style\":\"h3\"}},{\"type\":\"panel\",\"props\":{\"content\":\"\n\n<p>The\u00a0<strong>first home<\/strong>\u00a0(<em>prima casa<\/em>) relief is available also to the foreign buyer, on precise conditions. The EU citizen accesses it without any restrictions of nationality, on the same conditions as the Italian citizen.<\/p>\n\n\\n\n\n<p>The non-EU citizen accesses it on condition that, at the time of the deed, he or she holds a valid residence permit or, if not resident in Italy, that the <strong>condition of reciprocity<\/strong>\u00a0exists between his or her country of citizenship and Italy, verifiable through the Italian Ministry of Foreign Affairs (MAECI).<\/p>\n\n\\n\n\n<p>The relief also requires a formal commitment: the buyer must declare in the deed the intention to transfer his or her residence to the municipality where the property is located within\u00a0<strong>eighteen months<\/strong>\u00a0of the deed.<\/p>\n\n\\n\n\n<p>Failure to transfer residence within the deadline triggers the loss of the relief, with recalculation of the taxes at the full rate, penalties and interest.<\/p>\n\n\\n\n\n<p>For the foreign buyer, coordinating the purchase, obtaining the tax code, applying for any visa and registering with the local population register within the prescribed timing is one of the most frequent reasons why the transaction requires a unified legal management.<\/p>\n\n\",\"content_column_breakpoint\":\"m\",\"content_margin\":\"medium\",\"image\":\"\",\"image_align\":\"left\",\"image_grid_breakpoint\":\"m\",\"image_grid_width\":\"1-4\",\"image_svg_color\":\"emphasis\",\"link_style\":\"default\",\"link_text\":\"Read more\",\"margin_bottom\":\"default\",\"margin_top\":\"default\",\"meta_align\":\"below-title\",\"meta_element\":\"div\",\"meta_style\":\"text-meta\",\"title_align\":\"top\",\"title_element\":\"h3\",\"title_grid_breakpoint\":\"m\",\"title_grid_width\":\"1-2\",\"title_hover_style\":\"reset\"}}]},{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-2\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"Buying Italian property remotely: power of attorney and apostille\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_element\":\"h2\",\"title_style\":\"h3\"}},{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p>The foreign buyer is not required to be physically present in Italy in order to complete the purchase. Italian law allows the buyer to entrust representation at the deed to an attorney by means of a notarised\u00a0<strong>special power of attorney<\/strong>, which specifically identifies the property to be acquired and the powers granted. It is the standard tool to manage the entire transaction remotely.<\/p>\n\n\\n\n\n<p>When the client is abroad, the power of attorney can be granted before the Italian notary at the competent Consulate, or before a local notary in the country of residence. In the latter case, the document must bear the\u00a0<em>apostille<\/em>\u00a0under the Hague Convention of 5 October 1961, for member countries, or consular legalisation for countries not party to the Convention, and a sworn translation into Italian. The attorney can be a family member, a trusted person or, as is the practice of the firm for international investors, a lawyer of the structure.<\/p>\n\n\\n\n\n<p>Studio Legale Internazionale Boschetti represents the foreign client throughout the transaction: from the signing of the offer to the preliminary contract, from the deposit to the deed of sale. The client follows decisions in real time through video calls and receives documentation translated into English, without needing to leave his or her country of residence at any of the stages preceding the handover of the keys.<\/p>\n\n\",\"margin_bottom\":\"default\",\"margin_top\":\"default\"}}]}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"middle\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"}}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"muted\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"module\",\"props\":{\"menu_image_align\":\"center\",\"menu_image_margin\":true,\"menu_style\":\"default\",\"menu_type\":\"nav\",\"type\":\"builderwidget\",\"widget\":\"builderwidget-24\"}}]}]}],\"name\":\"Scenari tipici \/ Casi studio ENG\"},{\"type\":\"section\",\"props\":{\"image_position\":\"center-right\",\"image_size\":\"height-1-1\",\"image_width\":\"800\",\"media_visibility\":\"s\",\"padding_bottom\":\"small\",\"padding_top\":\"small\",\"style\":\"primary\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"props\":{\"width\":\"large\"},\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"padding\":\"none\",\"position_sticky_breakpoint\":\"m\",\"vertical_align\":\"middle\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"How Studio Legale Internazionale Boschetti can help you with property due diligence in Italy\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_decoration\":\"bullet\",\"title_element\":\"h2\",\"title_style\":\"h3\"}}]}]}],\"name\":\"Titolo col verde\",\"modified\":\"2021-12-01T11:57:12.393Z\"},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-3\"},\"children\":[{\"type\":\"image\",\"props\":{\"image\":\"wp-content\/uploads\/2022\/11\/Schermata-2022-11-12-alle-11.18.36.jpg\",\"image_box_decoration\":\"mask\",\"image_svg_color\":\"emphasis\",\"image_width\":\"300\",\"margin_bottom\":\"default\",\"margin_top\":\"default\"}}]},{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"2-3\"},\"children\":[{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p>Studio Legale Internazionale Boschetti, through the IVI Italy Visa Investments division, carries out\u00a0<strong>real estate due diligence in Italy for foreigners<\/strong>\u00a0as a structured and independent service, before the preliminary contract is signed. The standard scope of the service includes:<\/p>\n\n\\n\n\n<ul>\\n\n\n<li><strong>twenty-year title review<\/strong>\u00a0through the Italian Land Registry;<\/li>\n\n\\n\n\n<li>search for\u00a0<strong>mortgages, encumbrances, easements and liens<\/strong>\u00a0registered or recorded against the property;<\/li>\n\n\\n\n\n<li>analysis of the urban and building\u00a0<em>stato legittimo<\/em>, with examination of the building permits at the Municipality and of the certificate of habitability;<\/li>\n\n\\n\n\n<li>verification of\u00a0<strong>cadastral compliance<\/strong>\u00a0between the filed floor plan and the actual state of the property, in coordination with a trusted surveyor;<\/li>\n\n\\n\n\n<li>assessment of the\u00a0<strong>fiscal risk<\/strong>\u00a0of the transaction and identification of applicable reliefs, including first home relief and regimes for new residents;<\/li>\n\n\\n\n\n<li><strong>anti-money laundering compliance<\/strong>\u00a0for cross-border fund transfers, under Legislative Decree 231\/2007;<\/li>\n\n\\n\n\n<li>delivery of a\u00a0<strong>due diligence report<\/strong>\u00a0in Italian and English, with explicit risk classification and indication of the protective clauses to be inserted in the preliminary contract;<\/li>\n\n\\n\n\n<li>coordination with the executing notary and with the appointed technical advisors;<\/li>\n\n\\n\n\n<li>full remote management of the purchase, up to the deed of sale, through a\u00a0<strong>special power of attorney<\/strong>\u00a0granted to the firm.<\/li>\n\n\\n<\/ul>\n\n\",\"margin_bottom\":\"remove\",\"margin_top\":\"large\"}}]}],\"props\":{\"layout\":\"1-3,2-3\"}},{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p><span>The service is designed for the client who lives abroad and does not speak Italian, but wants to access the Italian property market with the same level of legal protection available in his or her own country.<\/span><\/p>\n\n\",\"margin_bottom\":\"default\",\"margin_top\":\"default\"}}]}]}]},{\"type\":\"section\",\"props\":{\"id\":\"contatti\",\"image_position\":\"center-center\",\"style\":\"muted\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"middle\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"module\",\"props\":{\"menu_image_align\":\"center\",\"menu_image_margin\":true,\"menu_style\":\"default\",\"menu_type\":\"nav\",\"type\":\"builderwidget\",\"widget\":\"builderwidget-22\"}}]}]}],\"name\":\"Form contatti ENG 2026\"},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"default\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\"},\"children\":[{\"type\":\"headline\",\"props\":{\"content\":\"FAQ\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_decoration\":\"bullet\",\"title_element\":\"h2\",\"title_style\":\"h3\"}},{\"type\":\"accordion\",\"props\":{\"collapsible\":true,\"content_column_breakpoint\":\"m\",\"image_align\":\"top\",\"image_grid_breakpoint\":\"m\",\"image_grid_width\":\"1-2\",\"image_svg_color\":\"emphasis\",\"link_style\":\"default\",\"link_text\":\"Read more\",\"show_image\":true,\"show_link\":true},\"children\":[{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>Due diligence is not imposed by law as a formal requirement: no rule sanctions a buyer who acquires without it. It is, however, according to settled Italian case law, the standard of care expected from a prudent buyer: anyone proceeding without the necessary checks cannot later complain about issues discoverable through ordinary investigation. For the foreign buyer, due diligence is in practice unavoidable.<\/p>\n\n\",\"title\":\"Is due diligence mandatory in Italy?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>No. Italy does not have a system of title insurance comparable to those of the United States or Canada. Buyer protection relies entirely on the preventive checks carried out before the deed: title search, twenty-year chain of ownership, urban and cadastral compliance. <strong>Italian real estate due diligence<\/strong> is therefore not optional, but the only effective protection available.<\/p>\n\n\",\"title\":\"Does Italy have title insurance?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>Yes, if the issues were already ascertainable when the preliminary was signed and the buyer did not have them verified, refusing the final deed exposes the buyer to losing the deposit and to the seller's specific performance claim. If the seller concealed the issues, the buyer may withdraw and claim the deposit back, doubled. A well-drafted preliminary with conditions precedent based on due diligence outcomes manages this risk.<\/p>\n\n\",\"title\":\"Can I lose my deposit if issues are discovered after signing?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>For a standard residential property in an urban area, due diligence is normally completed within two to four weeks, depending on response times of the Land Registry, the Cadastre and the Municipality. Rural properties, period villas, properties under cultural heritage protection or split into multiple units may require longer, due to the additional documentation to be obtained. The firm provides a realistic timeline together with the engagement letter.<\/p>\n\n\",\"title\":\"How long does due diligence take?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>Before signing the preliminary, the buyer should review: seller's deed of acquisition (provenance), updated Land Registry title report, original and subsequent building permits, certificate of habitability, cadastral floor plan and visura, energy performance certificate (APE) and, for properties in condominium buildings, condominium regulations and recent assembly minutes. For protected properties, heritage documentation must be examined. The firm collects and summarises this set in the bilingual report.<\/p>\n\n\",\"title\":\"What documents should I review before signing?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>No. Some irregularities can be regularised through compliance assessment filings or amnesty applications, provided the works are compliant both with the urban planning rules in force when executed and with those in force at the application date. Other irregularities are non-curable and may trigger demolition orders: the deed of transfer itself may be void under Article 46 of Presidential Decree 380\/2001.<\/p>\n\n\",\"title\":\"Are urban irregularities always curable?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>Statistically, yes. Country houses, farmhouses and rural properties more frequently present layered building works carried out over decades, sometimes before the first national building permit requirements (1942 and 1967), informal extensions, ancillary buildings unregistered with the Cadastre or unresolved agricultural pre-emption issues. They require deeper urban and cadastral due diligence than urban apartments, often supplemented by an on-site survey by a qualified surveyor.<\/p>\n\n\",\"title\":\"Are rural properties riskier?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>Not always, but it requires specific attention. A property received by donation remains exposed, for ten years from the donor's death, to the action of reduction by forced heirs whose legal share has been infringed, with possible restitutory effects against the third-party buyer. The risk can be managed through specific contractual safeguards, insurance coverage, guarantees by donor or donee, or by waiting for the ten-year period to expire.<\/p>\n\n\",\"title\":\"Is buying a donated property always unsafe?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>A U.S. citizen can buy property in Italy without nationality restrictions, since reciprocity between Italy and the United States has been verified by MAECI. The actual difficulty lies in operational management: obtaining the Italian tax code, opening a bank account for traceable cross-border payments, executing a notarised power of attorney with apostille for remote buyers, complying with anti-money laundering rules, and coordinating the deed with any visa or residence application.<\/p>\n\n\",\"title\":\"How difficult is it for an American to buy a house in Italy?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>The most frequent pitfalls are: signing an irrevocable purchase offer without preventive checks; paying a deposit on a property burdened by mortgages or non-curable urban violations; underestimating the binding nature of the preliminary, enforceable by the seller through specific performance under Article 2932 of the Italian Civil Code; relying on the agent as buyer's representative; failing to coordinate the deed with first home relief timing.<\/p>\n\n\",\"title\":\"What are the pitfalls of buying property in Italy?\"}}]}]}]}]}],\"version\":\"5.0.32\"} --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Real Estate Property due diligence Italy Buying property in Italy as a foreign national means navigating a legal system one does not know, in a language one does not speak, through public registers one has never consulted. It is in this gap that the most serious and least reversible risks emerge: mortgages registered in the [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"parent":5915,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5828","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/pages\/5828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/comments?post=5828"}],"version-history":[{"count":25,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/pages\/5828\/revisions"}],"predecessor-version":[{"id":5913,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/pages\/5828\/revisions\/5913"}],"up":[{"embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/pages\/5915"}],"wp:attachment":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/media?parent=5828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}