{"id":5915,"date":"2026-05-27T06:15:56","date_gmt":"2026-05-27T06:15:56","guid":{"rendered":"https:\/\/www.italyvisainvestments.com\/?page_id=5915"},"modified":"2026-05-27T07:57:51","modified_gmt":"2026-05-27T07:57:51","slug":"real-estate","status":"publish","type":"page","link":"https:\/\/www.italyvisainvestments.com\/en\/real-estate\/","title":{"rendered":"Real Estate"},"content":{"rendered":"<div>\n<p>    <img decoding=\"async\" src=\"\/wp-content\/uploads\/2022\/12\/investimenti-1.jpg\" alt=\"\"><\/p>\n<h1>Real Estate: Property in Italy for foreigners<\/h1>\n<\/div>\n<div>\n<p>Buying a property in Italy as a foreign investor means moving within a legal system that combines civil law, urban planning, national taxation and specific rules for nationals of non-EU countries. The decision to <b>buy property in Italy<\/b> involves an attractive market, but the regulatory framework, consular formalities, Italian tax code (<i>codice fiscale<\/i>), reciprocity condition and international tax planning are all technical steps that, if managed from abroad without legal supervision, expose the buyer to avoidable risks.<\/p>\n<p>Studio Legale Internazionale Boschetti, through its Italy Visa Investments division, assists foreign individuals and companies who wish to <b>buy an apartment in Italy<\/b> or other property in Italy for residence, rental yield or wealth planning. We are not a real estate agency: we are an international law firm, coordinating notaries, tax advisors, surveyors and property finders from our own network as the client&#8217;s single point of contact, in Italian, English, Spanish and Portuguese, with clients from the United States, the United Kingdom, Germany, Switzerland and the United Arab Emirates.<\/p>\n<p>Our scope covers the entire cycle of the transaction, from preliminary structuring to post-purchase management: an integrated vision that translates <b>buying property in Italy as a foreigner<\/b> into legally sound, tax-efficient operations, consistent with the client&#8217;s broader international wealth position.<\/p>\n<\/div>\n<p><img decoding=\"async\" src=\"\/wp-content\/uploads\/2022\/11\/investments.jpg\" alt=\"\"><\/p>\n<h2>Can foreigners buy property in Italy?<\/h2>\n<div>\n<p>Yes. Italian law allows foreign citizens to <b>buy property in Italy<\/b>, but the subjective requirement varies according to the buyer&#8217;s citizenship and residence status.<\/p>\n<p>Citizens of the <b>European Union<\/b>, of the European Economic Area and of Switzerland may purchase without any restriction, on the same footing as Italian citizens. A valid identity document and an Italian tax code (<i>codice fiscale<\/i>) are sufficient: the Firm obtains the <i>codice fiscale<\/i> on the client&#8217;s behalf.<\/p>\n<\/div>\n<div>\n<p>For <b>non-resident non-EU citizens<\/b>, the purchase is admitted provided that the so-called <b>reciprocity condition<\/b> applies: the Italian Ministry of Foreign Affairs and International Cooperation verifies that the buyer&#8217;s country of citizenship, in turn, allows Italian citizens to acquire real estate on its territory under analogous conditions. For the main nationalities of our client base, including the United States, Canada, the United Kingdom, Switzerland and the United Arab Emirates, reciprocity is already ascertained and the purchase is admitted without further verification.<\/p>\n<p>A different rule applies to the <b>non-EU foreigner lawfully residing<\/b> in Italy. A foreigner holding a valid residence permit (<i>permesso di soggiorno<\/i>), on any ground, may acquire property in Italy on full parity with Italian citizens, without needing to verify reciprocity. The same rule extends to family members lawfully residing with the permit holder.<\/p>\n<p>The acquisition can be made either as an individual or through a company, whether Italian or foreign. The choice between these two structures is not neutral: it affects the tax burden, liability, succession strategy and the way <b>buying property in Italy as a foreigner<\/b> integrates with the client&#8217;s overall wealth planning. Assessing the optimal structure is an integral part of the advice the Firm provides in the initial stages of the transaction.<\/p>\n<\/div>\n<h2>Our real estate services for foreign buyers<\/h2>\n<p><img decoding=\"async\" src=\"\/wp-content\/uploads\/2022\/11\/investments.jpg\" alt=\"\"><\/p>\n<div>\n<p>The Italy Visa Investments division offers ten real estate services dedicated to foreign buyers, structured as complementary stages within a single integrated process. Each service addresses a specific need of the international purchaser and may be activated individually or as part of a comprehensive mandate. The Firm assists the client in selecting the most suitable scope of services for their project, avoiding unnecessary duplication of costs and ensuring that every phase of the transaction remains coordinated under a single legal direction.<\/p>\n<p>The advisory services include:<\/p>\n<ul><\/ul>\n<\/div>\n<ul>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>Real Estate Advisory<\/h3>\n<div>\n<p><b>independent real estate advisory<\/b> acting as the strategic management of the entire transaction, with preventive analysis of risks and opportunities<\/p>\n<\/div>\n<p><a href=\"\/en\/real-estate\/real-estate-advisory\/\">Read more<\/a><\/p>\n<\/li>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>Real Estate due diligence<\/h3>\n<div>\n<p><b>real estate due diligence<\/b> covering legal, urban planning, cadastral, and tax aspects, through targeted and in-depth documentary reviews<\/p>\n<\/div>\n<p><a href=\"\/en\/real-estate\/real-estate-advisory\/\">Read more<\/a><\/p>\n<\/li>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>Assistance with the preliminary purchase agreement<\/h3>\n<div>\n<p><b>assistance with the preliminary purchase agreement<\/b>, including full review of the contractual clauses involved<\/p>\n<ul><\/ul>\n<\/div>\n<p><a href=\"\/en\/real-estate\/preliminary-contract-in-italy\/\">Read more<\/a><\/p>\n<\/li>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>assistance with the final notarial deed of transfer<\/h3>\n<div>\n<p><b>assistance with the final notarial deed of transfer<\/b>, ensuring complete protection of the purchaser&#8217;s interests<\/p>\n<\/div>\n<p><a href=\"\/en\/real-estate\/notarial-deed-assistance\/\">Read more<\/a><\/p>\n<\/li>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>Negotiation and representation<\/h3>\n<div>\n<p><b>negotiation and representation<\/b> before the seller and intermediaries throughout every stage of the transaction process<\/p>\n<\/div>\n<p><a href=\"\/en\/real-estate\/property-negotiation-and-buyer-representation\/\">Read more<\/a><\/p>\n<\/li>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>Post-acquisition assistance<\/h3>\n<div>\n<p><b>post-acquisition assistance<\/b> for all formalities following the transfer of ownership, including registrations, transfers, and compliance requirements<\/p>\n<\/div>\n<p><a href=\"\/en\/real-estate\/post-purchase-property-support\/\">Read more<\/a><\/p>\n<\/li>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>Assistance in judicial real estate auctions<\/h3>\n<div>\n<p><b>assistance in judicial real estate auctions<\/b>, with operational support before, during, and after the procedure<\/p>\n<\/div>\n<p><a href=\"\/en\/real-estate\/property-auctions-in-italy-for-foreigners\/\">Read more<\/a><\/p>\n<\/li>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>Yield-oriented investment advisory<\/h3>\n<div>\n<p><b>yield-oriented investment advisory<\/b> for buy-to-let and property flipping projects, with dedicated economic and strategic assessment<\/p>\n<\/div>\n<p><a href=\"\/en\/real-estate\/real-estate-investment-yield\/\">Read more<\/a><\/p>\n<\/li>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>International tax and fiscal structuring of real estate transactions<\/h3>\n<div>\n<p><b>international tax and fiscal structuring of real estate transactions<\/b>, aimed at asset optimization and protection<\/p>\n<\/div>\n<p><a href=\"\/en\/real-estate\/international-tax-structuring-of-real-estate-operations-for-foreigners\/\">Read more<\/a><\/p>\n<\/li>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>Real estate investments<\/h3>\n<div>\n<p>real estate investments in Italy for foreign buyers, with full legal and tax support from property selection through to the final deed<\/p>\n<\/div>\n<p><a href=\"\/en\/real-estate\/real-estate-investments-for-foreigners\/\">Read more<\/a><\/p>\n<\/li>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>Real estate consulting<\/h3>\n<div>\n<p>personalised real estate consulting\u00a0for foreign nationals, including market analysis, due diligence and guidance through Italian administrative procedures<\/p>\n<\/div>\n<p><a href=\"\/en\/real-estate\/real-estate-consulting-for-foreigners\/\">Read more<\/a><\/p>\n<\/li>\n<li>\n<p>        <img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/iconcheck2.png\" alt=\"\"><\/p>\n<h3>Purchase of agricultural land for foreigners<\/h3>\n<div>\n<p>purchase of agricultural land\u00a0in Italy by non-EU citizens, covering permits, cadastral constraints and full structuring of the transaction<\/p>\n<\/div>\n<p><a href=\"\/en\/real-estate\/buying-agricultural-land\/\">Read more<\/a><\/p>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"\/wp-content\/uploads\/2022\/11\/investments.jpg\" alt=\"\"><\/p>\n<h2>The property buying process in Italy: step by step<\/h2>\n<div>\n<p>The property buying process in Italy unfolds in technically distinct stages, each presenting specific features that matter for the foreign buyer. The Law Firm intervenes at every stage, calibrating its support according to the complexity of the transaction and the client&#8217;s presence (or absence) on Italian territory.<\/p>\n<p>The <b>property search<\/b> is the stage at which the Law Firm puts the client in touch with the property finders of its network, independent professionals who select properties based on the investor&#8217;s profile and carry out the first documentary check. The Law Firm does not operate as a real estate agency and maintains a position of independence vis-\u00e0-vis the market.<\/p>\n<p>Next comes the <b>issuance of the Italian tax code<\/b> (<i>codice fiscale<\/i>), which is indispensable for any real estate operation in Italy. The Law Firm requests it on behalf of the client at the competent Italian Consulate or through a power of attorney, avoiding unnecessary travel.<\/p>\n<p>The <b>purchase offer<\/b> is the first binding economic commitment. The Law Firm reviews it before signing, checking pre-emption clauses, termination conditions, deposit payment terms and timelines, with particular attention to the implications of the <i>caparra confirmatoria<\/i>, a form of confirmatory deposit which many foreign legal systems do not recognise in the same way as Italian law.<\/p>\n<p>The <b>preliminary contract<\/b> (<i>compromesso<\/i>) binds the parties to the <i>rogito<\/i> under pre-defined terms. The Law Firm negotiates clauses, suspensive conditions and guarantees, registers the preliminary contract in the real estate registers where appropriate and handles the payment of the deposit.<\/p>\n<p>The <b>due diligence<\/b> is the stage at which we verify the twenty-year chain of title, the existence of mortgages or encumbrances, cadastral compliance, urban planning lawful status, absence of litigation and the anti-money-laundering traceability of foreign funds. It is the stage at which most of the issues that would otherwise emerge at the <i>rogito<\/i> and jeopardise the transaction are prevented.<\/p>\n<h3><b>Due diligence: what foreign buyers must verify before signing<\/b><\/h3>\n<p>Due diligence is the most critical phase for any foreign buyer of Italian property and the area where the Law Firm concentrates the highest density of legal scrutiny. The check on the <b>chain of title<\/b> covers the past twenty years and confirms that the seller is the actual legal owner and that no third party holds adverse rights. The <b>urban planning compliance<\/b> assessment verifies that the building, as it physically stands, matches the permits issued by the municipality: any discrepancy must be resolved before the <i>rogito<\/i>, since unauthorised works may prevent the lawful transfer of ownership.<\/p>\n<p>The <b>cadastral check<\/b> ensures that the property&#8217;s cadastral data correspond to its actual configuration, a requirement that has become mandatory at signing. The review of <b>tax debts<\/b> and pending tax positions on the property protects the buyer from inheriting obligations that, by Italian law, follow the building rather than the seller. Finally, the <b>anti-money-laundering documentation<\/b> required for foreign buyers under Legislative Decree 231\/2007 covers the traceability of cross-border funds, the source of wealth declarations and the disclosure obligations imposed on the notary, all of which Italy Visa Investments prepares in advance to avoid surprises at the closing table.<\/p>\n<p>The <b>notarial deed of sale<\/b> (<i>rogito<\/i>) is the public deed transferring ownership. The Firm prepares and reviews the deed, coordinates the interpreter where required by law, attends the signing in person or, in the case of remote acquisition, represents the client on the basis of an apostilled power of attorney.<\/p>\n<p>The process concludes with <b>post-purchase assistance<\/b>: utility transfers, registration of any rental agreements, IMU filings, ongoing monitoring of recurring tax obligations. For the foreign owner residing abroad, who does not directly receive communications from municipalities and the Italian Revenue Agency, this stage is structural, not accessory.<\/p>\n<\/div>\n<p><img decoding=\"async\" src=\"\/wp-content\/uploads\/2022\/11\/investments.jpg\" alt=\"\"><\/p>\n<h2>Tax benefits for foreign property buyers in Italy<\/h2>\n<div>\n<p>The Italian legal system provides several preferential tax regimes that may concern the foreign buyer, some related to the nature of the property, others to the transfer of fiscal residence to Italy. Tax planning is an integral part of the Italy Visa Investments service, not an accessory consultation: the optimal tax structure must be assessed before the purchase, because some choices are not reversible after the <i>rogito<\/i>.<\/p>\n<p>The <b>\u20ac200k Flat Tax<\/b> &#8211; increased to the <b>\u20ac300k Flat Tax<\/b> by the 2026 Budget Law for individuals transferring their tax residence to Italy from 1 January 2026 &#8211; is the substitute tax regime applicable to foreign-source income, reserved for individuals who have not been tax residents in Italy for at least nine out of the previous ten tax years. It replaces the personal income tax otherwise due on foreign income with a fixed annual lump-sum tax of three hundred thousand euros, regardless of the actual amount of income earned, for a maximum duration of fifteen tax years.<\/p>\n<\/div>\n<div>\n<p><b>The 7% regime for foreign pensioners<\/b> is available to recipients of foreign-source pensions who transfer their residence to a municipality in Southern Italy or in an area affected by seismic events, with a population not exceeding twenty thousand inhabitants. An equivalent substitute tax of seven percent applies to all foreign-source income, including pension income, for nine tax years. This incentive has contributed to a significant wave of relocations by international retirees to the southern regions of Italy.<\/p>\n<p>The <b>first-home tax reduction<\/b> is also accessible to foreign citizens, provided they transfer their residence to the municipality where the property is located within eighteen months of the <i>rogito<\/i> and formally declare this commitment in the deed. It reduces the registration tax from nine to two per cent on the cadastral value and significantly lowers the overall cost of the acquisition. It is the principal <b>tax benefit for foreigners buying property<\/b> that our clients typically activate when they choose to settle in Italy.<\/p>\n<p>The <b>renovation tax deductions<\/b> also apply to non-resident owners carrying out works on Italian property. The ordinary renovation bonus, the Ecobonus and the Superbonus, in the versions still in force, may be used through tax deduction or, where the law allows, through credit assignment or invoice discount. The compatibility of each incentive with the position of a non-resident client requires a preliminary case-by-case assessment.<\/p>\n<\/div>\n<h2>How Studio Legale Internazionale Boschetti can help you buy property 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 its Italy Visa Investments division, assists investors, entrepreneurs, executives and foreign families who choose Italy to acquire, lease or develop real estate. The scope of our intervention covers the entire cycle of the operation, from preliminary structuring to the <i>rogito<\/i> and the post-purchase formalities.<\/p>\n<p>The Law Firm is not a real estate agency. We maintain a position of independence vis-\u00e0-vis the market and the sellers, and we put the client in touch with the independent <b>property finders<\/b> of our network, selected by geographic area, market segment and transaction type. We coordinate notaries, tax advisors, surveyors, technical experts, interpreters and consultants under a single legal direction, so that the foreign buyer has a single point of reference and a single professional responsibility to rely on.<\/p>\n<p>Our client base is international by vocation. We regularly assist buyers from the United States, the United Kingdom, Germany, Switzerland and the United Arab Emirates, as well as Canada, Brazil, Argentina and Australia. The Law Firm works in Italian, English, Spanish and Portuguese, with consolidated experience in remote management for buyers who plan the operation from abroad and prefer to be present in Italy only for the essential stages, or not at all, acting through an apostilled power of attorney.<\/p>\n<p>Our positioning stems from almost twenty years of practice in immigration law, international mobility and cross-border wealth advisory. For this reason we approach the real estate transaction not as an isolated episode, but as part of a broader design that demands legal consistency, asset protection and strategic vision.<\/p>\n<\/div>\n<ul>\n<li>\n<h3>Can foreigners easily buy property in Italy?<\/h3>\n<div>\n<p>Yes. Citizens of the European Union, of the European Economic Area and of Switzerland may buy property in Italy without restriction. Non-EU citizens may purchase if they hold a valid Italian residence permit (<i>permesso di soggiorno<\/i>) or if the reciprocity condition applies between their country of citizenship and Italy, as ascertained by the Italian Ministry of Foreign Affairs.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>What is the 7% rule in Italy?<\/h3>\n<div>\n<p>The 7% rule is the substitute tax regime for foreign pensioners who transfer their residence to a municipality in Southern Italy with a population of fewer than twenty thousand inhabitants. All foreign-source income, pensions included, is subject to a flat seven per cent tax for nine tax years, in place of ordinary Italian taxation. Eligible regions include Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise and Puglia. The regime is one of the most attractive incentives available in Europe for international retirees and is frequently combined with the purchase of a residential property in the same municipality.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>Can a foreigner buy a house in Italy?<\/h3>\n<div>\n<p>Yes. A foreigner may buy a house in Italy under three possible scenarios: as a citizen of the European Union, of the European Economic Area or of Switzerland, with full parity to Italian citizens; as a non-EU citizen holding a valid Italian residence permit; or as a non-resident non-EU citizen whose country of citizenship has a reciprocity agreement with Italy. The acquisition may take place either in the buyer&#8217;s name as an individual or through an Italian or foreign company, and may be completed remotely through an apostilled power of attorney.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>Is Italy a good place to buy real estate?<\/h3>\n<div>\n<p>Italy combines several factors that make it structurally attractive for international real estate investment: a market with undervalued opportunities in regions of high cultural and landscape value, an extensive base of tourist and rental demand in major destinations, established preferential tax regimes for new residents (Flat Tax 200k, 7% rule for foreign pensioners) and a stable property law framework. Net returns depend on the segment chosen (private residence, short-term rental, buy-to-let, property flipping) and on the quality of the structuring upstream of the purchase, which is precisely the area where Italy Visa Investments operates.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>How much is real estate tax in Italy?<\/h3>\n<div>\n<p>Acquisition taxes for a non-resident foreign buyer purchasing a second home from a private seller are: registration tax at nine per cent on the cadastral value, plus fixed mortgage tax and cadastral tax of fifty euros each. If the first-home reduction applies, registration tax drops to two per cent. Purchases from a developer within five years of construction are subject to VAT (ten per cent for standard residential, twenty-two per cent for luxury) in place of registration tax. Once ownership is acquired, the recurring municipal property tax (IMU) is due annually on the cadastral value and varies according to municipal rates.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>Do you get citizenship if you buy a house in Italy?<\/h3>\n<div>\n<p>No. Italian law does not provide for citizenship by real estate investment. Buying a house in Italy may, however, support residence-based pathways: the property may serve as evidence of stable accommodation for residence permit applications, and once the foreigner has lawfully resided in Italy for ten consecutive years, they may apply for Italian citizenship by naturalisation. Italian citizenship by descent (<i>iure sanguinis<\/i>) is governed by an entirely separate path, which depends on documented Italian ancestry, not on property ownership.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>How long does the property buying process usually take in Italy?<\/h3>\n<div>\n<p>The typical duration from purchase offer to <i>rogito<\/i> is three to five months, depending on the complexity of the property, the outcome of the due diligence and the timing of the buyer&#8217;s documentation. Issuance of the Italian tax code (<i>codice fiscale<\/i>) is generally rapid, within a few weeks through the Italian Consulate. The preliminary contract is usually signed thirty to sixty days after the offer is accepted, and the <i>rogito<\/i> follows within sixty to ninety days from the preliminary, which is the ordinary timeframe to complete the legal and fiscal checks. Where the property requires reclamation of urban planning issues, the timeline extends accordingly.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>Can I buy property in Italy remotely, without traveling there?<\/h3>\n<div>\n<p>Yes. Italian law allows the purchase of real estate through an apostilled power of attorney granted to a trusted representative, which may be Studio Legale Internazionale Boschetti itself. The power of attorney must be drawn up before a notary in the buyer&#8217;s country of residence, translated into Italian by a sworn translator and apostilled in accordance with the 1961 Hague Convention. The Firm prepares the draft, coordinates with the foreign notary, attends the <i>rogito<\/i> on the client&#8217;s behalf and reports back at every stage of the transaction. Remote acquisitions are routine for our international client base.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>What happens if I want to rent out my property in Italy?<\/h3>\n<div>\n<p>Rental income generated by the property is taxable in Italy regardless of the owner&#8217;s residence. The non-resident owner may choose between ordinary IRPEF taxation, with progressive rates, and the <i>cedolare secca<\/i> substitute tax (twenty-one per cent on open-market leases, ten per cent on rent-controlled leases). Short-term tourist rentals are subject to specific obligations, including registration with the municipality, the regional CIN identifier and tourist-tax collection. The Law Firm assists clients in selecting the optimal tax regime, drafting compliant lease agreements and handling all post-signing formalities.<\/p>\n<\/div>\n<\/li>\n<li>\n<h3>Can I buy a house in Italy as a non-resident?<\/h3>\n<div>\n<p>Yes. Non-residence does not in itself prevent the purchase. A non-resident EU citizen may buy under full parity with Italian citizens; a non-resident non-EU citizen may buy if the reciprocity condition between their country and Italy is met (which is the case, among others, for nationals of the United States, the United Kingdom, Canada, Switzerland and the United Arab Emirates). The non-resident buyer must obtain the Italian tax code (<i>codice fiscale<\/i>), comply with anti-money-laundering rules on cross-border fund transfers and consider the impact of the IMU and other ongoing taxes on non-resident owners. The Law Firm manages the full process and the buyer may complete it without setting foot in Italy.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<p><!--more--><br \/>\n<!-- {\"type\":\"layout\",\"children\":[{\"name\":\"Hero slideshow in movimento\",\"type\":\"section\",\"props\":{\"animation_delay\":false,\"image_position\":\"center-center\",\"padding_bottom\":\"none\",\"padding_top\":\"none\",\"style\":\"default\",\"title_breakpoint\":\"xl\",\"title_position\":\"top-left\",\"title_rotation\":\"left\",\"vertical_align\":\"\",\"width\":\"\"},\"children\":[{\"type\":\"row\",\"children\":[{\"type\":\"column\",\"props\":{\"image_position\":\"center-center\",\"position_sticky_breakpoint\":\"m\",\"width_medium\":\"1-1\"},\"children\":[{\"type\":\"slideshow\",\"props\":{\"animation\":\"fade\",\"image_loading\":true,\"image_width\":\"2560\",\"link_parallax_opacity\":\"0,1,1\",\"link_parallax_y\":\"50,0,0\",\"link_style\":\"primary\",\"link_text\":\"View House\",\"margin_bottom\":\"default\",\"margin_top\":\"default\",\"meta_align\":\"above-title\",\"meta_element\":\"div\",\"meta_parallax_opacity\":\"0,1,1\",\"meta_parallax_y\":\"-50,0,0\",\"meta_style\":\"h6\",\"nav\":\"dotnav\",\"nav_align\":\"center\",\"nav_breakpoint\":\"\",\"nav_position\":\"bottom-center\",\"nav_position_margin\":\"medium\",\"overlay_animation\":\"parallax\",\"overlay_position\":\"center\",\"overlay_style\":\"overlay-primary\",\"overlay_width\":\"xlarge\",\"show_content\":true,\"show_link\":true,\"show_meta\":true,\"show_thumbnail\":true,\"show_title\":true,\"slidenav\":\"default\",\"slidenav_breakpoint\":\"m\",\"slidenav_hover\":false,\"slidenav_margin\":\"medium\",\"slidenav_outside_breakpoint\":\"xl\",\"slideshow_autoplay\":false,\"slideshow_autoplay_pause\":true,\"slideshow_box_shadow\":\"small\",\"slideshow_kenburns\":\"top-left\",\"slideshow_kenburns_duration\":\"10\",\"slideshow_max_height\":\"700\",\"slideshow_min_height\":\"500\",\"slideshow_ratio\":\"16:7\",\"slideshow_velocity\":0.6,\"text_align\":\"center\",\"text_align_fallback\":\"center\",\"text_color\":\"light\",\"thumbnav_height\":\"75\",\"thumbnav_svg_color\":\"emphasis\",\"thumbnav_width\":\"100\",\"title_element\":\"h1\",\"title_hover_style\":\"reset\",\"title_parallax_opacity\":\"0,1,1\",\"title_parallax_x\":\"-200,0,200\",\"title_style\":\"h2\"},\"children\":[{\"type\":\"slideshow_item\",\"props\":{\"image\":\"wp-content\/uploads\/2022\/12\/investimenti-1.jpg\",\"meta\":\"\",\"title\":\"Real Estate: Property in Italy for foreigners\"}}]}]}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"padding_bottom\":\"xsmall\",\"padding_top\":\"xsmall\",\"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\":\"breadcrumbs\",\"props\":{\"show_current\":true,\"show_home\":true}}]}]}]},{\"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 a property in Italy as a foreign investor means moving within a legal system that combines civil law, urban planning, national taxation and specific rules for nationals of non-EU countries. The decision to <b>buy property in Italy<\/b> involves an attractive market, but the regulatory framework, consular formalities, Italian tax code (<i>codice fiscale<\/i>), reciprocity condition and international tax planning are all technical steps that, if managed from abroad without legal supervision, expose the buyer to avoidable risks.<\/p>\n\n\\n\n\n<p>Studio Legale Internazionale Boschetti, through its Italy Visa Investments division, assists foreign individuals and companies who wish to <b>buy an apartment in Italy<\/b> or other property in Italy for residence, rental yield or wealth planning. We are not a real estate agency: we are an international law firm, coordinating notaries, tax advisors, surveyors and property finders from our own network as the client's single point of contact, in Italian, English, Spanish and Portuguese, with clients from the United States, the United Kingdom, Germany, Switzerland and the United Arab Emirates.<\/p>\n\n\\n\n\n<p>Our scope covers the entire cycle of the transaction, from preliminary structuring to post-purchase management: an integrated vision that translates <b>buying property in Italy as a foreigner<\/b> into legally sound, tax-efficient operations, consistent with the client's broader international wealth position.<\/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\":\"Can foreigners buy property in Italy?\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_element\":\"h2\"}},{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p>Yes. Italian law allows foreign citizens to <b>buy property in Italy<\/b>, but the subjective requirement varies according to the buyer's citizenship and residence status.<\/p>\n\n\\n\n\n<p>Citizens of the <b>European Union<\/b>, of the European Economic Area and of Switzerland may purchase without any restriction, on the same footing as Italian citizens. A valid identity document and an Italian tax code (<i>codice fiscale<\/i>) are sufficient: the Firm obtains the <i>codice fiscale<\/i> on the client's behalf.<\/p>\n\n\",\"margin_bottom\":\"small\",\"margin_top\":\"small\"}}]}],\"props\":{\"layout\":\"1-4,3-4\"}}]},{\"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>For <b>non-resident non-EU citizens<\/b>, the purchase is admitted provided that the so-called <b>reciprocity condition<\/b> applies: the Italian Ministry of Foreign Affairs and International Cooperation verifies that the buyer's country of citizenship, in turn, allows Italian citizens to acquire real estate on its territory under analogous conditions. For the main nationalities of our client base, including the United States, Canada, the United Kingdom, Switzerland and the United Arab Emirates, reciprocity is already ascertained and the purchase is admitted without further verification.<\/p>\n\n\\n\n\n<p>A different rule applies to the <b>non-EU foreigner lawfully residing<\/b> in Italy. A foreigner holding a valid residence permit (<i>permesso di soggiorno<\/i>), on any ground, may acquire property in Italy on full parity with Italian citizens, without needing to verify reciprocity. The same rule extends to family members lawfully residing with the permit holder.<\/p>\n\n\\n\n\n<p>The acquisition can be made either as an individual or through a company, whether Italian or foreign. The choice between these two structures is not neutral: it affects the tax burden, liability, succession strategy and the way <b>buying property in Italy as a foreigner<\/b> integrates with the client's overall wealth planning. Assessing the optimal structure is an integral part of the advice the Firm provides in the initial stages of the transaction.<\/p>\n\n\",\"margin_bottom\":\"default\",\"margin_top\":\"default\"}}]}]}]},{\"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\":\"Our real estate services for foreign buyers\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_element\":\"h2\"}}]}]}],\"name\":\"TUTTI SERVIZI\",\"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\":\"1-4\"},\"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\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p>The Italy Visa Investments division offers ten real estate services dedicated to foreign buyers, structured as complementary stages within a single integrated process. Each service addresses a specific need of the international purchaser and may be activated individually or as part of a comprehensive mandate. The Firm assists the client in selecting the most suitable scope of services for their project, avoiding unnecessary duplication of costs and ensuring that every phase of the transaction remains coordinated under a single legal direction.<\/p>\n\n\\n\n\n<p>The advisory services include:<\/p>\n\n\\n\n\n<ul><\/ul>\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\":\"grid\",\"props\":{\"content_column_breakpoint\":\"m\",\"filter_align\":\"left\",\"filter_all\":true,\"filter_grid_breakpoint\":\"m\",\"filter_grid_width\":\"auto\",\"filter_position\":\"top\",\"filter_style\":\"tab\",\"grid_default\":\"1\",\"grid_medium\":\"3\",\"grid_row_gap\":\"large\",\"grid_small\":\"2\",\"image_align\":\"left\",\"image_grid_breakpoint\":\"\",\"image_grid_column_gap\":\"medium\",\"image_grid_row_gap\":\"small\",\"image_grid_width\":\"auto\",\"image_height\":\"36\",\"image_svg_color\":\"emphasis\",\"image_svg_inline\":true,\"image_width\":\"36\",\"item_animation\":true,\"lightbox_bg_close\":true,\"link_style\":\"default\",\"link_text\":\"Read more\",\"margin_bottom\":\"large\",\"margin_top\":\"large\",\"meta_align\":\"below-title\",\"meta_element\":\"div\",\"meta_style\":\"text-meta\",\"panel_link\":true,\"panel_link_hover\":\"true\",\"panel_padding\":\"small\",\"panel_style\":\"card-default\",\"parallax_easing\":\"1\",\"position\":\"relative\",\"position_z_index\":\"1\",\"show_content\":true,\"show_hover_image\":true,\"show_hover_video\":true,\"show_image\":true,\"show_link\":true,\"show_meta\":false,\"show_title\":true,\"show_video\":true,\"title_align\":\"top\",\"title_element\":\"h3\",\"title_grid_breakpoint\":\"m\",\"title_grid_width\":\"1-2\",\"title_hover_style\":\"reset\",\"title_link\":false,\"title_style\":\"h5\"},\"children\":[{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p><b>independent real estate advisory<\/b> acting as the strategic management of the entire transaction, with preventive analysis of risks and opportunities<\/p>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/real-estate-advisory\/\",\"title\":\"Real Estate Advisory\"}},{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p><b>real estate due diligence<\/b> covering legal, urban planning, cadastral, and tax aspects, through targeted and in-depth documentary reviews<\/p>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/real-estate-advisory\/\",\"title\":\"Real Estate due diligence\"}},{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p><b>assistance with the preliminary purchase agreement<\/b>, including full review of the contractual clauses involved<\/p>\n\n\\n\n\n<ul><\/ul>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/preliminary-contract-in-italy\/\",\"title\":\"Assistance with the preliminary purchase agreement\"}},{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p><b>assistance with the final notarial deed of transfer<\/b>, ensuring complete protection of the purchaser's interests<\/p>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/notarial-deed-assistance\/\",\"title\":\"assistance with the final notarial deed of transfer\"}},{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p><b>negotiation and representation<\/b> before the seller and intermediaries throughout every stage of the transaction process<\/p>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/property-negotiation-and-buyer-representation\/\",\"title\":\"Negotiation and representation\"}},{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p><b>post-acquisition assistance<\/b> for all formalities following the transfer of ownership, including registrations, transfers, and compliance requirements<\/p>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/post-purchase-property-support\/\",\"title\":\"Post-acquisition assistance\"}},{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p><b>assistance in judicial real estate auctions<\/b>, with operational support before, during, and after the procedure<\/p>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/property-auctions-in-italy-for-foreigners\/\",\"title\":\"Assistance in judicial real estate auctions\"}},{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p><b>yield-oriented investment advisory<\/b> for buy-to-let and property flipping projects, with dedicated economic and strategic assessment<\/p>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/real-estate-investment-yield\/\",\"title\":\"Yield-oriented investment advisory\"}},{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p><b>international tax and fiscal structuring of real estate transactions<\/b>, aimed at asset optimization and protection<\/p>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/international-tax-structuring-of-real-estate-operations-for-foreigners\/\",\"title\":\"International tax and fiscal structuring of real estate transactions\"}},{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p>real estate investments in Italy for foreign buyers, with full legal and tax support from property selection through to the final deed<\/p>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/real-estate-investments-for-foreigners\/\",\"title\":\"Real estate investments\"}},{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p>personalised real estate consulting\u00a0for foreign nationals, including market analysis, due diligence and guidance through Italian administrative procedures<\/p>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/real-estate-consulting-for-foreigners\/\",\"title\":\"Real estate consulting\"}},{\"type\":\"grid_item\",\"props\":{\"content\":\"\n\n<p>purchase of agricultural land\u00a0in Italy by non-EU citizens, covering permits, cadastral constraints and full structuring of the transaction<\/p>\n\n\",\"image\":\"wp-content\/uploads\/2023\/03\/iconcheck2.png\",\"link\":\"en\/real-estate\/buying-agricultural-land\/\",\"title\":\"Purchase of agricultural land for foreigners\"}}]}]}]}]},{\"type\":\"section\",\"props\":{\"image_position\":\"center-center\",\"padding_bottom\":\"small\",\"padding_top\":\"small\",\"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\",\"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\":\"The property buying process in Italy: step by step\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_element\":\"h2\"}},{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p>The property buying process in Italy unfolds in technically distinct stages, each presenting specific features that matter for the foreign buyer. The Law Firm intervenes at every stage, calibrating its support according to the complexity of the transaction and the client's presence (or absence) on Italian territory.<\/p>\n\n\\n\n\n<p>The <b>property search<\/b> is the stage at which the Law Firm puts the client in touch with the property finders of its network, independent professionals who select properties based on the investor's profile and carry out the first documentary check. The Law Firm does not operate as a real estate agency and maintains a position of independence vis-\u00e0-vis the market.<\/p>\n\n\\n\n\n<p>Next comes the <b>issuance of the Italian tax code<\/b> (<i>codice fiscale<\/i>), which is indispensable for any real estate operation in Italy. The Law Firm requests it on behalf of the client at the competent Italian Consulate or through a power of attorney, avoiding unnecessary travel.<\/p>\n\n\\n\n\n<p>The <b>purchase offer<\/b> is the first binding economic commitment. The Law Firm reviews it before signing, checking pre-emption clauses, termination conditions, deposit payment terms and timelines, with particular attention to the implications of the <i>caparra confirmatoria<\/i>, a form of confirmatory deposit which many foreign legal systems do not recognise in the same way as Italian law.<\/p>\n\n\\n\n\n<p>The <b>preliminary contract<\/b> (<i>compromesso<\/i>) binds the parties to the <i>rogito<\/i> under pre-defined terms. The Law Firm negotiates clauses, suspensive conditions and guarantees, registers the preliminary contract in the real estate registers where appropriate and handles the payment of the deposit.<\/p>\n\n\\n\n\n<p>The <b>due diligence<\/b> is the stage at which we verify the twenty-year chain of title, the existence of mortgages or encumbrances, cadastral compliance, urban planning lawful status, absence of litigation and the anti-money-laundering traceability of foreign funds. It is the stage at which most of the issues that would otherwise emerge at the <i>rogito<\/i> and jeopardise the transaction are prevented.<\/p>\n\n\\n\n\n<h3><b>Due diligence: what foreign buyers must verify before signing<\/b><\/h3>\n\n\\n\n\n<p>Due diligence is the most critical phase for any foreign buyer of Italian property and the area where the Law Firm concentrates the highest density of legal scrutiny. The check on the <b>chain of title<\/b> covers the past twenty years and confirms that the seller is the actual legal owner and that no third party holds adverse rights. The <b>urban planning compliance<\/b> assessment verifies that the building, as it physically stands, matches the permits issued by the municipality: any discrepancy must be resolved before the <i>rogito<\/i>, since unauthorised works may prevent the lawful transfer of ownership.<\/p>\n\n\\n\n\n<p>The <b>cadastral check<\/b> ensures that the property's cadastral data correspond to its actual configuration, a requirement that has become mandatory at signing. The review of <b>tax debts<\/b> and pending tax positions on the property protects the buyer from inheriting obligations that, by Italian law, follow the building rather than the seller. Finally, the <b>anti-money-laundering documentation<\/b> required for foreign buyers under Legislative Decree 231\/2007 covers the traceability of cross-border funds, the source of wealth declarations and the disclosure obligations imposed on the notary, all of which Italy Visa Investments prepares in advance to avoid surprises at the closing table.<\/p>\n\n\\n\n\n<p>The <b>notarial deed of sale<\/b> (<i>rogito<\/i>) is the public deed transferring ownership. The Firm prepares and reviews the deed, coordinates the interpreter where required by law, attends the signing in person or, in the case of remote acquisition, represents the client on the basis of an apostilled power of attorney.<\/p>\n\n\\n\n\n<p>The process concludes with <b>post-purchase assistance<\/b>: utility transfers, registration of any rental agreements, IMU filings, ongoing monitoring of recurring tax obligations. For the foreign owner residing abroad, who does not directly receive communications from municipalities and the Italian Revenue Agency, this stage is structural, not accessory.<\/p>\n\n\",\"margin_bottom\":\"small\",\"margin_top\":\"small\"}}]}],\"props\":{\"layout\":\"1-4,3-4\"}}]},{\"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\":\"Tax benefits for foreign property buyers in Italy\",\"image_align\":\"left\",\"image_margin\":\"xsmall\",\"title_element\":\"h2\",\"title_style\":\"h2\"}},{\"type\":\"text\",\"props\":{\"column_breakpoint\":\"m\",\"content\":\"\n\n<p>The Italian legal system provides several preferential tax regimes that may concern the foreign buyer, some related to the nature of the property, others to the transfer of fiscal residence to Italy. Tax planning is an integral part of the Italy Visa Investments service, not an accessory consultation: the optimal tax structure must be assessed before the purchase, because some choices are not reversible after the <i>rogito<\/i>.<\/p>\n\n\\n\n\n<p>The <b>\u20ac200k Flat Tax<\/b> - increased to the <b>\u20ac300k Flat Tax<\/b> by the 2026 Budget Law for individuals transferring their tax residence to Italy from 1 January 2026 - is the substitute tax regime applicable to foreign-source income, reserved for individuals who have not been tax residents in Italy for at least nine out of the previous ten tax years. It replaces the personal income tax otherwise due on foreign income with a fixed annual lump-sum tax of three hundred thousand euros, regardless of the actual amount of income earned, for a maximum duration of fifteen tax years.<\/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><b>The 7% regime for foreign pensioners<\/b> is available to recipients of foreign-source pensions who transfer their residence to a municipality in Southern Italy or in an area affected by seismic events, with a population not exceeding twenty thousand inhabitants. An equivalent substitute tax of seven percent applies to all foreign-source income, including pension income, for nine tax years. This incentive has contributed to a significant wave of relocations by international retirees to the southern regions of Italy.<\/p>\n\n\\n\n\n<p>The <b>first-home tax reduction<\/b> is also accessible to foreign citizens, provided they transfer their residence to the municipality where the property is located within eighteen months of the <i>rogito<\/i> and formally declare this commitment in the deed. It reduces the registration tax from nine to two per cent on the cadastral value and significantly lowers the overall cost of the acquisition. It is the principal <b>tax benefit for foreigners buying property<\/b> that our clients typically activate when they choose to settle in Italy.<\/p>\n\n\\n\n\n<p>The <b>renovation tax deductions<\/b> also apply to non-resident owners carrying out works on Italian property. The ordinary renovation bonus, the Ecobonus and the Superbonus, in the versions still in force, may be used through tax deduction or, where the law allows, through credit assignment or invoice discount. The compatibility of each incentive with the position of a non-resident client requires a preliminary case-by-case assessment.<\/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\",\"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\"},{\"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 buy property 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 its Italy Visa Investments division, assists investors, entrepreneurs, executives and foreign families who choose Italy to acquire, lease or develop real estate. The scope of our intervention covers the entire cycle of the operation, from preliminary structuring to the <i>rogito<\/i> and the post-purchase formalities.<\/p>\n\n\\n\n\n<p>The Law Firm is not a real estate agency. We maintain a position of independence vis-\u00e0-vis the market and the sellers, and we put the client in touch with the independent <b>property finders<\/b> of our network, selected by geographic area, market segment and transaction type. We coordinate notaries, tax advisors, surveyors, technical experts, interpreters and consultants under a single legal direction, so that the foreign buyer has a single point of reference and a single professional responsibility to rely on.<\/p>\n\n\\n\n\n<p>Our client base is international by vocation. We regularly assist buyers from the United States, the United Kingdom, Germany, Switzerland and the United Arab Emirates, as well as Canada, Brazil, Argentina and Australia. The Law Firm works in Italian, English, Spanish and Portuguese, with consolidated experience in remote management for buyers who plan the operation from abroad and prefer to be present in Italy only for the essential stages, or not at all, acting through an apostilled power of attorney.<\/p>\n\n\\n\n\n<p>Our positioning stems from almost twenty years of practice in immigration law, international mobility and cross-border wealth advisory. For this reason we approach the real estate transaction not as an isolated episode, but as part of a broader design that demands legal consistency, asset protection and strategic vision.<\/p>\n\n\",\"margin_bottom\":\"remove\",\"margin_top\":\"large\"}}]}],\"props\":{\"layout\":\"1-3,2-3\"}}]},{\"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\":\"sezione form contatti ITA\"},{\"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\":\"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>Yes. Citizens of the European Union, of the European Economic Area and of Switzerland may buy property in Italy without restriction. Non-EU citizens may purchase if they hold a valid Italian residence permit (<i>permesso di soggiorno<\/i>) or if the reciprocity condition applies between their country of citizenship and Italy, as ascertained by the Italian Ministry of Foreign Affairs.<\/p>\n\n\",\"title\":\"Can foreigners easily buy property in Italy?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>The 7% rule is the substitute tax regime for foreign pensioners who transfer their residence to a municipality in Southern Italy with a population of fewer than twenty thousand inhabitants. All foreign-source income, pensions included, is subject to a flat seven per cent tax for nine tax years, in place of ordinary Italian taxation. Eligible regions include Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise and Puglia. The regime is one of the most attractive incentives available in Europe for international retirees and is frequently combined with the purchase of a residential property in the same municipality.<\/p>\n\n\",\"title\":\"What is the 7% rule in Italy?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>Yes. A foreigner may buy a house in Italy under three possible scenarios: as a citizen of the European Union, of the European Economic Area or of Switzerland, with full parity to Italian citizens; as a non-EU citizen holding a valid Italian residence permit; or as a non-resident non-EU citizen whose country of citizenship has a reciprocity agreement with Italy. The acquisition may take place either in the buyer's name as an individual or through an Italian or foreign company, and may be completed remotely through an apostilled power of attorney.<\/p>\n\n\",\"title\":\"Can a foreigner buy a house in Italy?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>Italy combines several factors that make it structurally attractive for international real estate investment: a market with undervalued opportunities in regions of high cultural and landscape value, an extensive base of tourist and rental demand in major destinations, established preferential tax regimes for new residents (Flat Tax 200k, 7% rule for foreign pensioners) and a stable property law framework. Net returns depend on the segment chosen (private residence, short-term rental, buy-to-let, property flipping) and on the quality of the structuring upstream of the purchase, which is precisely the area where Italy Visa Investments operates.<\/p>\n\n\",\"title\":\"Is Italy a good place to buy real estate?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>Acquisition taxes for a non-resident foreign buyer purchasing a second home from a private seller are: registration tax at nine per cent on the cadastral value, plus fixed mortgage tax and cadastral tax of fifty euros each. If the first-home reduction applies, registration tax drops to two per cent. Purchases from a developer within five years of construction are subject to VAT (ten per cent for standard residential, twenty-two per cent for luxury) in place of registration tax. Once ownership is acquired, the recurring municipal property tax (IMU) is due annually on the cadastral value and varies according to municipal rates.<\/p>\n\n\",\"title\":\"How much is real estate tax in Italy?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>No. Italian law does not provide for citizenship by real estate investment. Buying a house in Italy may, however, support residence-based pathways: the property may serve as evidence of stable accommodation for residence permit applications, and once the foreigner has lawfully resided in Italy for ten consecutive years, they may apply for Italian citizenship by naturalisation. Italian citizenship by descent (<i>iure sanguinis<\/i>) is governed by an entirely separate path, which depends on documented Italian ancestry, not on property ownership.<\/p>\n\n\",\"title\":\"Do you get citizenship if you buy a house in Italy?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>The typical duration from purchase offer to <i>rogito<\/i> is three to five months, depending on the complexity of the property, the outcome of the due diligence and the timing of the buyer's documentation. Issuance of the Italian tax code (<i>codice fiscale<\/i>) is generally rapid, within a few weeks through the Italian Consulate. The preliminary contract is usually signed thirty to sixty days after the offer is accepted, and the <i>rogito<\/i> follows within sixty to ninety days from the preliminary, which is the ordinary timeframe to complete the legal and fiscal checks. Where the property requires reclamation of urban planning issues, the timeline extends accordingly.<\/p>\n\n\",\"title\":\"How long does the property buying process usually take in Italy?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>Yes. Italian law allows the purchase of real estate through an apostilled power of attorney granted to a trusted representative, which may be Studio Legale Internazionale Boschetti itself. The power of attorney must be drawn up before a notary in the buyer's country of residence, translated into Italian by a sworn translator and apostilled in accordance with the 1961 Hague Convention. The Firm prepares the draft, coordinates with the foreign notary, attends the <i>rogito<\/i> on the client's behalf and reports back at every stage of the transaction. Remote acquisitions are routine for our international client base.<\/p>\n\n\",\"title\":\"Can I buy property in Italy remotely, without traveling there?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>Rental income generated by the property is taxable in Italy regardless of the owner's residence. The non-resident owner may choose between ordinary IRPEF taxation, with progressive rates, and the <i>cedolare secca<\/i> substitute tax (twenty-one per cent on open-market leases, ten per cent on rent-controlled leases). Short-term tourist rentals are subject to specific obligations, including registration with the municipality, the regional CIN identifier and tourist-tax collection. The Law Firm assists clients in selecting the optimal tax regime, drafting compliant lease agreements and handling all post-signing formalities.<\/p>\n\n\",\"title\":\"What happens if I want to rent out my property in Italy?\"}},{\"type\":\"accordion_item\",\"props\":{\"content\":\"\n\n<p>Yes. Non-residence does not in itself prevent the purchase. A non-resident EU citizen may buy under full parity with Italian citizens; a non-resident non-EU citizen may buy if the reciprocity condition between their country and Italy is met (which is the case, among others, for nationals of the United States, the United Kingdom, Canada, Switzerland and the United Arab Emirates). The non-resident buyer must obtain the Italian tax code (<i>codice fiscale<\/i>), comply with anti-money-laundering rules on cross-border fund transfers and consider the impact of the IMU and other ongoing taxes on non-resident owners. The Law Firm manages the full process and the buyer may complete it without setting foot in Italy.<\/p>\n\n\",\"title\":\"Can I buy a house in Italy as a non-resident?\"}}]}]}]}]}],\"version\":\"5.0.32\"} --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Real Estate: Property in Italy for foreigners Buying a property in Italy as a foreign investor means moving within a legal system that combines civil law, urban planning, national taxation and specific rules for nationals of non-EU countries. The decision to buy property in Italy involves an attractive market, but the regulatory framework, consular formalities, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5915","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/pages\/5915","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/comments?post=5915"}],"version-history":[{"count":9,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/pages\/5915\/revisions"}],"predecessor-version":[{"id":6122,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/pages\/5915\/revisions\/6122"}],"wp:attachment":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/media?parent=5915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}