The Italian real estate process — how it actually works

The Italian property purchase system is notarial, not escrow-based. Every transaction closes before a government-appointed notary (notaio) who authenticates the deed and ensures taxes are paid. The notary does not represent either party — they are a public official. Their job is legal formality, not protecting your interests.

This is the single most important thing for American buyers to understand: you have no advocate in the room unless you bring one.

The purchase typically involves two contracts:

Due diligence: what your lawyer checks

Italian property due diligence is more complex than most buyers expect. Issues that are routine in Italy — unpermitted renovations, cadastral mismatches, unresolved building permits — can make a property unsaleable or unmortgageable. A thorough due diligence by your lawyer covers:

⚠ Common trap for foreign buyers Italian sellers are not required to disclose building permit history in the same way as US sellers. "Charming renovated farmhouse" may mean undocumented construction work from the 1980s that creates legal problems today. Your lawyer's job is to find this before you sign, not after.

Step by step: the purchase process

  1. 01

    Get your Italian tax code (Codice Fiscale)

    Required before any transaction. Your lawyer obtains it remotely from the Italian tax authority. Takes 1–3 days. No Italian presence required.

  2. 02

    Retain an independent lawyer — before the offer

    Engage legal counsel before making any offer, not after. Once you sign a proposta d'acquisto, your negotiating position weakens significantly.

    Our team can be engaged remotely. Initial consultation by email or video call.
  3. 03

    Negotiate and structure the offer

    Your lawyer advises on purchase price negotiation, conditions precedent (subject to due diligence, subject to financing), and the terms of the initial offer.

  4. 04

    Conduct full property due diligence

    2–4 weeks. Cadastral checks, title searches, building permits, urban planning compliance, condominium debts, heritage constraints.

  5. 05

    Sign the compromesso

    Binding preliminary contract. Your lawyer reviews every clause before you sign. A 10–30% deposit is paid — structured as caparra confirmatoria (if seller pulls out, they owe you double).

    This contract is the most critical document in the transaction. Never sign without legal review.
  6. 06

    Arrange payment and tax structuring

    International wires to Italy require anti-money laundering compliance documentation. Your lawyer and tax advisor advise on the optimal ownership structure (individual name, Italian company, trust) based on your tax situation in both countries.

  7. 07

    Closing (Rogito) before the notary

    The final deed transfer. You attend in person or grant power of attorney to your lawyer to sign on your behalf — standard for foreign buyers who cannot travel to Italy for closing.

  8. 08

    Post-closing registrations

    Deed registration, tax payment, land registry update, utility transfers. Your lawyer handles all post-closing formalities.

Taxes: what Americans pay

Italian property taxes depend on whether you are buying from a private seller or a developer, and whether the property will be your primary residence (prima casa) or a second home.

Tax Primary Residence Second Home / Investment
Registration Tax (from private seller) 2% of cadastral value 9% of cadastral value
VAT / IVA (from developer, new construction) 4% of purchase price 10% of purchase price
Mortgage Tax €50 fixed 2% of property value
Cadastral Tax €50 fixed 1% of property value
Notary fees ~1–2% of purchase price (set by notary)
Legal fees (galbiati.law) ~1–2% of purchase price (fixed fee by agreement)
Real estate agent commission 2–4% per side (buyer and seller each pay)
⚠ US tax obligations American citizens must report foreign real estate purchases and ownership to the IRS in certain circumstances (FBAR, Form 8938, PFIC rules for ownership through foreign entities). Rental income from Italian property is taxable in both Italy and the US (with treaty credits). galbiati.law coordinates with US tax counsel on cross-border structuring.

The Prima Casa exemption

The reduced registration tax rate (2% instead of 9%) applies if the property will be your primary residence in Italy and you establish your residency there within 18 months of purchase. For most American buyers purchasing a vacation home or investment property, the 9% rate applies. The primary residence exemption is available to Italian non-residents under specific conditions — your lawyer will advise whether you qualify.

You do not need to travel to Italy to close

Foreign buyers frequently cannot travel to Italy for every stage of the transaction. Italian law allows the buyer to grant a power of attorney (procura speciale) to their lawyer to sign documents on their behalf — including the final deed. The power of attorney is notarized in the US (with apostille) and sent to Italy. galbiati.law handles these remote closings routinely for American clients.

Frequently asked questions

Do I need an Italian lawyer to buy property in Italy?
Yes, and this is not a technicality. The Italian notary is a state official — neutral, not your advocate. Without independent legal counsel, buyers regularly discover problems after signing: unresolved mortgages, unpermitted construction, building code violations, or missing habitability certificates. Your lawyer protects your interests at every stage, from due diligence through closing.
Can Americans buy property in Italy?
Yes, with no restrictions. US citizens can purchase any type of real estate in Italy on the same terms as Italian citizens, under the principle of reciprocity between Italy and the United States. You will need an Italian tax code (codice fiscale), which your lawyer can obtain for you remotely in 1–3 days.
How long does buying property in Italy take?
A typical transaction takes 2 to 4 months from offer acceptance to final closing. Cash purchases without financing can close faster. Remote transactions (foreign buyer using power of attorney) may take slightly longer due to apostille requirements on documents. galbiati.law manages the timeline and coordinates all parties.
How much does a real estate lawyer cost in Italy?
Legal fees typically range from 1% to 2% of the purchase price depending on complexity. For straightforward transactions, a fixed fee can be agreed upfront. Our attorneys provide a written fee estimate after an initial consultation at no obligation. Contact [email protected] for a quote.
What is the compromesso?
The compromesso (contratto preliminare di compravendita) is the binding preliminary contract signed before the final notarial deed. It fixes the purchase price, payment schedule, and closing date. A deposit of 10–30% is paid at this stage. If the buyer withdraws, the deposit is forfeited. If the seller withdraws, they must return double. This is the most important document in the transaction — your lawyer must review it before you sign.
Does galbiati.law assist Americans buying property in Italy?
Yes. Our attorneys provide full legal assistance to American and international buyers purchasing real estate in Italy. Services include due diligence, preliminary contract review, tax structuring, power of attorney arrangements for remote closing, and post-closing registrations. Our team is based in Milan and operates in English and Italian. Contact: [email protected] · +39 02 5412 0558 · WhatsApp.
Do I need to be in Italy to buy a property?
No. Italian law allows you to grant a power of attorney (procura speciale) to your lawyer to act on your behalf for all stages of the transaction, including signing the final deed. The power of attorney is notarized in the US with apostille and sent to Italy. galbiati.law routinely handles remote closings for American clients who cannot travel to Italy.