{"id":6031,"date":"2026-05-27T07:25:27","date_gmt":"2026-05-27T07:25:27","guid":{"rendered":"https:\/\/www.italyvisainvestments.com\/?page_id=6031"},"modified":"2026-05-27T07:43:37","modified_gmt":"2026-05-27T07:43:37","slug":"buying-agricultural-land","status":"publish","type":"page","link":"https:\/\/www.italyvisainvestments.com\/en\/real-estate\/buying-agricultural-land\/","title":{"rendered":"Buying agricultural land"},"content":{"rendered":"
Real Estate<\/div>\n

Buying Agricultural Land in Italy for Foreigners<\/h1>\n
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Buying agricultural land in Italy as a foreign investor<\/strong> means navigating a regulatory framework primarily designed for buyers who hold Italian agricultural qualifications: stamp duty as high as 15%<\/strong> for those without the status of direct farmer or professional agricultural entrepreneur (imprenditore agricolo professionale<\/em>, IAP), pre-emption rights that can undo a completed purchase up to a year after the deed, and zoning restrictions that vary significantly from region to region. Without specialised legal and tax assistance, the costs and risks of the transaction remain difficult to manage.<\/p>\n

IVI Italy Visa Investments<\/strong> offers an integrated service that guides the foreign investor from the initial profile assessment to the final purchase: evaluation of the optimal structure between direct acquisition and purchase through an Italian agricultural SRL<\/strong>, full due diligence on the target parcel, management of the prelazione agraria<\/em> procedure, and coordination with the Italian notary. Where the qualifying conditions are met, the agricultural SRL structure reduces stamp duty from 15%<\/strong> to 1%<\/strong>, a saving of \u20ac42,000<\/strong> on a \u20ac300,000 parcel in stamp duty alone.<\/p>\n

Italy’s farmland market is increasingly attractive to international investors seeking stable long-term returns, food security exposure, or agritourism opportunities. For foreign buyers, navigating the Italian legal framework correctly is the difference between a protected investment and a costly mistake.<\/p>\n<\/div>\n

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Natural capital as a strategic asset<\/h2>\n
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International investors are showing growing interest in Italian agricultural land as a result of global trends related to food security, scarcity of natural resources, and sustainable transition. Agricultural land is no longer viewed merely as productive real estate, but increasingly as a form of natural capital<\/strong> capable of generating long-term value through agricultural production, sustainable water management, environmental credits, and territorial enhancement. Rising global demand for food and protein, combined with the progressive reduction of available arable land, is increasing the economic attractiveness of high-quality farmland.<\/p>\n<\/div>\n

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In this context, Italy offers particularly significant opportunities thanks to the stability of its agricultural land market, the quality of its agri-food production, and the presence of environmentally valuable rural areas.<\/p>\n

For foreign investors, however, operating in this sector requires an appropriate legal and tax structure capable of combining tax efficiency, investment protection, and proper management of agricultural and environmental regulations.<\/p>\n<\/div>\n

[sign-in]<\/p>\n

Can foreigners buy agricultural land in Italy?<\/h2>\n
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Yes. European Union citizens can purchase agricultural land in Italy without any nationality-based restrictions, on the same terms as Italian citizens. For non-EU citizens, the reciprocity principle<\/strong> applies: if the buyer’s country of origin allows Italian citizens to purchase agricultural land on its territory, that country’s citizens may do the same in Italy. No specific visa or residence permit is required for the purchase alone.<\/p>\n

Unlike countries such as Hungary and Poland, Italy does not impose nationality-based restrictions on agricultural land ownership. This is a genuine competitive advantage that makes Italy an accessible destination for international agricultural investment.<\/p>\n

The relevant distinction is not between Italian and foreign buyers, but between those who hold the qualification of direct farmer<\/strong> (coltivatore diretto<\/em>) or professional agricultural entrepreneur<\/strong> (imprenditore agricolo professionale<\/em>, IAP) and those who do not. Foreign buyers who do not hold these qualifications are subject to the standard tax regime and cannot access the reduced rates reserved for Italian agricultural incentive schemes. This distinction is the starting point for structuring the transaction correctly.<\/p>\n<\/div>\n

Legal and tax framework for foreign buyers of Italian agricultural land<\/h2>\n
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Italy’s legal framework places no nationality-based barriers on agricultural land ownership, but creates significant cost differences depending on how the purchase is structured. A foreign buyer who enters the process uninformed typically pays fifteen times more in stamp duty than one who structures the transaction correctly. Understanding this framework before any commitment is signed is the most economically consequential step of the entire process.<\/p>\n<\/div>\n

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Requirements for foreign buyers<\/h3>\n
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To proceed with the purchase, a foreign buyer needs: an Italian tax identification number<\/strong> (codice fiscale<\/em>), obtainable through the Italian consulate in the buyer’s country of residence or directly from the Agenzia delle Entrate; proof of available funds; and a bank account capable of international wire transfers that complies with Italian anti-money laundering requirements. Italian residency is not required. This is equally true for non-resident buyers: purchasing agricultural land in Italy does not require relocating to Italy or obtaining Italian residency.<\/p>\n

EU citizens face no additional hurdles beyond the above. Non-EU citizens must confirm that the reciprocity condition is satisfied for their country of nationality before proceeding. IVI verifies this condition as part of the preliminary consultation.<\/p>\n<\/div>\n

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Stamp duty and taxes: the 15% standard rate versus the 1% alternative<\/h2>\n
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Foreign buyers who do not hold the qualification of direct farmer or IAP are subject to the standard stamp duty rate of\u00a0<\/span>15%<\/strong>\u00a0<\/span>under Article 1(3) of the Tariff attached to Presidential Decree 131\/1986. Mortgage tax (imposta ipotecaria<\/em>) and cadastral tax (imposta catastale<\/em>) are additional costs, as are notary fees.<\/p>\n

Concrete example:<\/strong>\u00a0<\/span>on a parcel valued at \u20ac300,000, stamp duty alone under the standard regime amounts to\u00a0<\/span>\u20ac45,000<\/strong>. Compare this to the\u00a0<\/span>1%<\/strong>\u00a0<\/span>rate available through an agricultural SRL:\u00a0<\/span>\u20ac3,000<\/strong>\u00a0<\/span>on the same parcel, a saving of\u00a0<\/span>\u20ac42,000<\/strong>\u00a0<\/span>on the same transaction.<\/p>\n<\/div>\n

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The tax-optimal structure: buying through an Italian agricultural SRL<\/h2>\n
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Purchasing through an\u00a0Italian agricultural SRL<\/strong>\u00a0is a legitimate Italian tax planning structure routinely used by domestic agricultural investors, now fully accessible to foreign buyers through IVI’s guidance. The structure works as follows: a foreign investor sets up an Italian\u00a0societ\u00e0 a responsabilit\u00e0 limitata<\/em>\u00a0(SRL) before the purchase; the SRL, once qualifying as a professional agricultural entrepreneur and enrolled in the relevant social security scheme, acquires the land at the\u00a01%<\/strong>\u00a0rate under Article 2(4-bis) of Decree-Law 194\/2009 converted by Law 25\/2010.<\/p>\n

Beyond the immediate fiscal saving, the structure offers further advantages that make it attractive for investors with a long-term horizon: access to EU Common Agricultural Policy (CAP) funds, deductibility of operating and management costs, the ability to run an agriturismo activity under the same entity, and the asset protection that comes with corporate ownership. IVI assists with the formation of the agricultural SRL as part of the same transaction.<\/p>\n<\/div>\n

[album]<\/p>\n

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Legal due diligence before buying agricultural land in Italy<\/div>\n<\/h2>\n
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Legal due diligence<\/strong>\u00a0is a non-negotiable phase before any contractual commitment on an agricultural parcel in Italy. The checks required involve multiple public registries, including the land registry (catasto<\/em>), the mortgage register and local planning offices, all of which require specific knowledge of Italian property law.<\/p>\n

A foreign buyer cannot independently and efficiently access these systems. Skipping this phase creates serious and irreversible risks: purchasing land encumbered by undisclosed mortgages, acquiring a parcel subject to undisclosed pre-emption rights, or investing in land whose zoning is incompatible with the intended use.<\/p>\n<\/div>\n

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    Title search and encumbrances verification<\/h3>\n
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    IVI performs, on behalf of the foreign buyer, the following essential checks before any commitment is signed:<\/p>\n

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    • Cadastral survey<\/strong>\u00a0to verify boundaries, land classification and\u00a0rendita catastale<\/em>.<\/li>\n
    • Mortgage register search<\/strong>\u00a0to confirm the land is free from liens, mortgages and attachments.<\/li>\n
    • Identification of all active lease agreements and pre-emption right holders.<\/li>\n
    • Verification of urban planning compliance and agricultural use designation.<\/li>\n
    • Check for landscape protection orders (vincolo paesaggistico<\/em>) under\u00a0Legislative Decree 42\/2004<\/strong> and environmental constraints affecting the parcel.<\/li>\n<\/ul>\n
        <\/ul>\n<\/div>\n<\/li>\n
      • \n

        Rural zoning and building restrictions<\/h3>\n
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        A parcel designated as agricultural zone (zona agricola<\/em>) under applicable planning instruments is subject to significant building restrictions. As a general rule, residential construction is not permitted on agricultural land unless the buyer qualifies as a professional farmer and can demonstrate a functional connection between the residence and the farming activity, as required by regional legislation.<\/p>\n

        In addition to these limitations, much of Italy’s most valuable rural land is subject to landscape protection under\u00a0Legislative Decree 42\/2004<\/strong>, the Italian Cultural Heritage and Landscape Code, which can restrict any intervention on the parcel. Zoning rules differ significantly by region and municipality: local expertise is essential before any commitment is made.<\/p>\n<\/div>\n<\/li>\n

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        Land subdivision (lottizzazione): legal and operational aspects<\/h3>\n
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        Lottizzazione<\/strong>\u00a0is the process by which a plot of land is divided into individual lots intended for construction, through the preparation and approval of a detailed implementation plan (piano attuativo<\/em>) by the municipal authority. This is not a simple cadastral subdivision: lottizzazione produces a full urban transformation of the land, converting it from agricultural or unclassified rural status to a structured buildable designation, complete with roads, utilities, and serviced lots ready for individual building permits.<\/p>\n

        The implications for a foreign investor are twofold. From a planning perspective, agricultural land subject to an approved lottizzazione plan ceases to be governed solely by rural land rules and enters a more complex regulatory framework, carrying obligations towards the municipality, transfer of areas for public works, compliance with building standards, construction contributions, and precise timelines. From a tax perspective, land falling within a subdivision plan is treated differently from ordinary agricultural land: capital gains on its disposal are taxable under Article 67(a) of the Italian Income Tax Code (T.U.I.R.) regardless of the holding period, without the five-year exemption that applies to non-subdivided agricultural parcels.<\/p>\n

        A critical risk area is\u00a0unlawful subdivision<\/strong>\u00a0(lottizzazione abusiva<\/em>): any operation that de facto produces a fragmentation and sale of lots with building potential without the required municipal authorisation constitutes a serious planning offence under Italian law. For a foreign buyer, the mere fact of acquiring a plot that has been split from a larger parcel is not sufficient to exclude the risk: it is essential to verify whether the fragmentation took place within the framework of an approved plan or constitutes an unauthorised operation.<\/p>\n

        IVI examines the planning history of the parcel carefully before any contractual commitment: verifying the existence and content of the approved implementation plan, checking the regularity of previous disposals, confirming the absence of any pending enforcement proceedings, and assessing the fiscal consequences of the transaction in light of the land’s actual planning status. This analysis is an integral part of the due diligence and a necessary condition for proceeding with confidence.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n

        [album]<\/p>\n

        Step-by-step purchase process for foreign buyers<\/h2>\n
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        Buying agricultural land in Italy as a foreign investor follows a defined sequence, with specific steps that distinguish it from a domestic purchase. The typical timeline runs from two to six months from the initial agreement to the final deed, largely because of the statutory waiting period required by the pre-emption notification procedure.<\/p>\n<\/div>\n

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          Italian tax
          identification number<\/h3>\n
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          Obtain an\u00a0Italian tax identification number<\/strong>\u00a0(codice fiscale<\/em>), required for any notarial act in Italy. This is obtained through the Italian consulate or directly from the Agenzia delle Entrate.<\/p>\n<\/div>\n<\/li>\n

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          Legal
          counsel<\/h3>\n
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          Appoint Italian legal counsel<\/strong> and an Italian notary. IVI coordinates both on behalf of the foreign buyer.<\/p>\n<\/div>\n<\/li>\n

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          Due
          diligence<\/h3>\n
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          Conduct full\u00a0legal due diligence<\/strong>\u00a0on the target parcel.<\/p>\n<\/div>\n<\/li>\n

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          Preliminary
          contract<\/h3>\n
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          • Sign the preliminary contract<\/strong> (compromesso<\/em>) and pay the confirmatory deposit (caparra confirmatoria<\/em>).<\/li>\n<\/ul>\n<\/div>\n<\/li>\n
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            Pre-emption
            notification procedure<\/h3>\n
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            Complete the\u00a0pre-emption notification procedure<\/strong>: identify all right-holders, serve formal written notice, and observe the\u00a030-day<\/strong>\u00a0statutory waiting period.<\/p>\n<\/div>\n<\/li>\n

          • \n

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            Final deed
            of sales<\/h3>\n
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            Sign the final deed of sale<\/strong> (rogito notarile<\/em>) before the Italian notary.<\/p>\n<\/div>\n<\/li>\n

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            Deed
            transcription<\/h3>\n
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            The notary registers and transcribes the deed<\/strong> in the public registers.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n

            How Studio Legale Internazionale Boschetti can help you buy agricultural land in Italy<\/h2>\n

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            <\/h2>\n

            IVI assists the foreign investor throughout the entire process of acquiring agricultural land in Italy, with a service that covers every legal and tax aspect of the transaction:<\/p>\n

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            • Preliminary consultation<\/strong>\u00a0to assess the buyer’s profile and identify the optimal structure between direct purchase and acquisition through an Italian agricultural SRL.<\/li>\n
            • Complete legal and tax due diligence<\/strong>\u00a0on the target parcel: land registry, mortgage register, lease agreements, zoning and landscape constraints, and use designation compliance.<\/li>\n
            • Preliminary analysis of the subdivision<\/strong>\u00a0(lottizzazione<\/em>) history of the target parcel, including verification of the approved implementation plan, regularity of prior disposals, any pending enforcement proceedings, and tax consequences of the land’s actual planning status.<\/li>\n
            • Pre-emption rights management<\/strong>: identification of all right-holders, drafting and delivery of the formal notification, monitoring of the 30-day statutory period.<\/li>\n
            • Coordination with the Italian notary for deed preparation and execution.<\/li>\n
            • Agricultural SRL formation<\/strong>, where the corporate structure is the selected solution.<\/li>\n
            • Codice fiscale and Italian banking setup assistance<\/strong>\u00a0for foreign buyers.<\/li>\n<\/ul>\n<\/div>\n

              FAQ<\/h3>\n
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              • \n

                When does the right of agricultural pre-emption (prelazione agraria) arise?<\/h3>\n
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                The right of agricultural pre-emption (prelazione agraria) arises when the land is farmed under a tenancy agreement by a direct farmer (coltivatore diretto) or a professional agricultural entrepreneur (IAP) enrolled in the agricultural social security scheme, who has been working it for at least two years. In the absence of a qualifying tenant, the right may also arise in favour of a neighbouring direct farmer or IAP, provided the neighbour has not sold other rural land in the previous two years. Before proceeding to the final deed, the seller is legally required to serve formal written notice on all right-holders, stating the conditions and price of the sale.<\/p>\n<\/div>\n<\/li>\n

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                Who can exercise the agricultural pre-emption right?<\/h3>\n
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                The primary right-holder is the tenant qualifying as a direct farmer (coltivatore diretto) or IAP enrolled in the agricultural social security scheme, who has been working the land for at least two years. In the absence or waiver of this primary right-holder, the right passes to neighbouring direct farmers or IAPs. Law 36\/2024 has further extended the neighbouring pre-emption right to qualifying agricultural cooperatives of professional farmers meeting the statutory requirements. In all cases, the qualifying agricultural status is decisive: a mere tenant without this qualification has no pre-emption right.<\/p>\n<\/div>\n<\/li>\n

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                How long does a pre-emption right holder have to act?<\/h3>\n
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                Once the seller serves the formal pre-emption notice, the right-holder has 30 days to decide whether to exercise the right. If this period expires without a response, the seller may proceed to complete the sale to the original buyer on the terms stated in the notice.<\/p>\n<\/div>\n<\/li>\n

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                How long can agricultural land be redeemed after an irregular sale?<\/h3>\n
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                If a sale is completed in violation of the pre-emption requirement, the right-holder may exercise the right of redemption (riscatto agrario) within one year of the transcription of the deed of sale in the public registers. Exercising the redemption right results in the transfer of the land to the right-holder at the same price and conditions agreed with the original purchaser.<\/p>\n<\/div>\n<\/li>\n

              • \n

                Is agricultural pre-emption always mandatory in Italy?<\/h3>\n
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                No. The pre-emption obligation arises only when the legal conditions are met: an active tenancy held by a qualifying direct farmer or IAP for at least two years, or the presence of neighbouring direct farmers or IAPs meeting the statutory requirements. If neither condition exists, the notification procedure is not required. Verifying the existence of right-holders is therefore the first task to complete before any contractual commitment.<\/p>\n<\/div>\n<\/li>\n

              • \n

                Does pre-emption apply to buildable land as well as agricultural land?<\/h3>\n
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                Agricultural pre-emption (prelazione agraria) applies specifically to land classified as agricultural under the applicable municipal planning instruments. Buildable land (area edificabile) is subject to different rules: urban pre-emption rights may apply in certain circumstances under municipal planning law, but the agricultural pre-emption regime does not extend to parcels with a building designation. Verifying the official classification of a parcel is therefore essential before assessing which pre-emption rules apply.<\/p>\n<\/div>\n<\/li>\n

              • \n

                Can the right of pre-emption be waived?<\/h3>\n
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                Yes. After receiving the seller’s formal notice, the right-holder may expressly waive the pre-emption right in writing. Where all right-holders waive their right or fail to respond within the 30-day statutory period, the seller may proceed to complete the sale without further pre-emption obligations.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n


                \n<\/p>\n","protected":false},"excerpt":{"rendered":"

                Real Estate Buying Agricultural Land in Italy for Foreigners Buying agricultural land in Italy as a foreign investor means navigating a regulatory framework primarily designed for buyers who hold Italian agricultural qualifications: stamp duty as high as 15% for those without the status of direct farmer or professional agricultural entrepreneur (imprenditore agricolo professionale, IAP), pre-emption […]<\/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-6031","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/pages\/6031","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=6031"}],"version-history":[{"count":12,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/pages\/6031\/revisions"}],"predecessor-version":[{"id":6119,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/pages\/6031\/revisions\/6119"}],"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=6031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}