An accessory is a good that is permanently added to the use of a main object, such as: B. an apartment.
This functional connection increases the utility and value of the main property.

Key features:

• Affiliation commitment: The accessory must be permanently intended to serve or enhance the main object, in accordance with the will of the owner.
• Physical independence: Despite the functional connection, the accessories maintain their individuality and can also be located in a different location than the main property. 

Common examples of accessories:

• Basements and attics: open, which serve as storage or storage areas.
• Garages and parking spaces: zones used for parking cars.
• Roofs: Structures that protect against the effects of the weather.
• Cadastral classification: As a rule, these objects are classified in the cadastral categories C/2, C/6 and C/7. They are often cadastrally linked to the main residence and in this case do not have their own building unit and cadastral category.
   

Aspects of taxation:
Accessories with their own structural unit can benefit from tax breaks, e.g. relief from the IMU for the main residence. However, it only applies to one unit per cadastral category (e.g. only to one of the two garages in category C/6).
An accessory is a complementary asset designed to enhance the use or value of a primary property such as an apartment.

This legislation includes measures to prevent and combat money laundering, which consists of converting illegal funds or assets into legal economic means. In Italy, this legislation is mainly based on Legislative Decree no. 231 of November 21, 2007, which transposes EU Directive 2005/60/EC and was later amended by Legislative Decree no. 90/2017 and Legislative Decree no. 125/2019.
Intentions of the anti-money laundering legislation:
To maintain the stability and integrity of the economic and financial system, specific measures are established by the legal regulation. Real estate agencies and brokers must also comply with money laundering prevention regulations and must fulfill certain obligations, such as identifying their clients and reporting suspicious transactions.

The Italian Cadastre uses the cadastral area to determine the size of a property for tax and administrative purposes. The value is determined using specific calculation rules. Different parts of the property—such as main living spaces, balconies, and accessory areas—are each weighted with specific coefficients.

How is the cadastral area calculated?
The following elements are used to calculate the cadastral area:

• Main areas: Living spaces and usable areas are included in full.
• Secondary areas: Balconies, basements, and garages are considered at lower percentages.

• Walls and common areas: Part of the wall thickness and common areas may be considered.

  
  Deviations from other area measurements:
  Area: Living area (Superficie Calpestabile): The actual usable interior areas, excluding walls or inaccessible areas.

• Commercial area (Superficie Commerciale): Used, for example, for the valuation or sale of real estate and considers accessory areas differently than the cadastre.

Where can this information be found?
The cadastral area is recorded in the cadastral extract and can be requested from the Agenzia delle Entrate (Italian tax authority) or through a professional. The cadastral area represents an official, standardized value used for tax and administrative purposes. It is calculated based on specific criteria, which distinguishes it from other common area measurements such as living space or retail space.

The sales area consists of the interior space and the additional space, each of which is weighted by a specific coefficient. This sales area is of great importance in real estate sales and is often used for marketing and selling properties. It is the area displayed on most real estate portals and is used to assess the market value.

What counts as sales area?
The following areas are taken into account when calculating the sales area:

• Interior space: The interior rooms, the interior walls, and part of the exterior walls up to a certain depth.
• Common partition walls: Partition walls to adjacent units are calculated at 50%.
• Ancillary areas: Balconies, terraces, basements, attics, garages, parking spaces, and private gardens – each calculated proportionally with a certain percentage.
• The sales area is therefore the sum of all areas, weighted by a specific coefficient. Thanks to this calculation, a complete and standardized area calculation of the property can be performed.
• Differences from other area measurements:
• Living area (Superficie Calpestabile): Refers only to the usable interior spaces and excludes ancillary areas and interior and exterior walls.
• Cadastral area (Superficie Catastale): Used for tax purposes and based on different calculations.

Why is it important? The sales area is used to:

• Market value assessment: To determine the market value of the property, all areas are taken into account proportionally.
• Marketing and sales: Often found in real estate advertisements, as it represents the total area of ​​the property.
• Property comparison: Offers the opportunity to better compare different properties.

Where can you find this information?
The sales area is usually stated in real estate agents' sales brochures and can be found in listings on real estate websites. If in doubt, a qualified technician, such as a surveyor or architect, can perform the calculation. The sales area is the total size of a property, taking into account the living areas and ancillary areas, using appropriate coefficients. It plays a particularly important role in the valuation, marketing and sale of real estate.

The gross area comprises the total area of ​​all interior spaces of a property, including both habitable and non-habitable areas. It includes interior and exterior walls, but excludes secondary exterior areas such as balconies, terraces, and gardens.

How is it calculated?
The gross area is determined by adding the areas of all floors along the outer wall perimeter.

What is it used for? The gross area is often used as a basis for:

• Property valuations: To determine market value.
• Construction projects: As a basis for planning and permits.
• Administrative matters: In the case of applications and official calculations.

The gross area therefore comprises the total area of ​​a property, including all wall and interior surfaces, but excluding secondary exterior areas. It is often used in construction and administrative processes.

The living space of a property includes the actual walkable interior area. This includes rooms such as living rooms, bedrooms, kitchens, bathrooms, hallways, and storage rooms. The living space of the apartment is measured without interior and exterior walls, as well as without the space in the basement and garage.

What counts as living space? The living space includes:

• Living areas: bedrooms, living rooms, kitchens, and other rooms used for everyday purposes.
• Sanitary areas: bathrooms and laundry rooms.
• Connecting areas: hallways, entrance areas, and hallways.
• Service rooms: storage rooms and pantries.

What does not count as living space? The following areas are not included in the usable area:

• Walls and columns: thickness of walls and load-bearing elements.
• Door and window openings: areas occupied by frames and openings.
• Exterior areas: loggias, terraces, balconies, and verandas.
• Ancillary rooms not used for residential purposes: basements, attics, and non-habitable storage rooms.
• Parking: Garages, parking spaces.
• Low-height areas: Segments of rooms whose height is below a certain legal limit.

Difference between gross area and living area:

• Living area: Areas that can actually be accessed, excluding walls and partitions.
• Gross area: Also includes the areas of interior and exterior walls.

Why is living area important? Knowing the living area is relevant for:

• Property valuations: Useful for determining market value.
• Planning and renovation: Optimal use of available space.
• Legal regulations: Ensuring compliance with legal minimum sizes for living spaces.

Living area therefore includes the walkable interior area of ​​a property used for living. It excludes structural elements, outdoor areas, and uninhabitable areas such as basements or garages. Living area indicates how much space within the property is actually usable and habitable.

A skylight is a shaft, usually rectangular or square, located inside or between buildings. It allows light and air to reach rooms that do not receive natural daylight. It can also be referred to as a type of "light well."
What is the purpose of a skylight?

Examples:

• Natural light: It provides light inside a building, especially in windowless rooms.
• Ventilation: It allows air to circulate to neighboring rooms.
• Technical functions: The skylight often serves as a routing area for cables, pipes, or drains.

Why is it important?
A skylight increases living comfort by bringing light and air into the deepest areas of a house or building.

A bank guarantee is a guarantee whereby one person (the citizen) assumes responsibility in favor of another person (the creditor) to pay a debt or meet an obligation if the principal debtor fails to do so.
In other words, it is a guarantee that protects the beneficiary from potential risks. Bank guarantee for new buildings: When purchasing a property that is under construction, Italian law (D.Lgs. 122/2005) obliges the seller (builder, developer) to provide a bank guarantee to the private buyer. This guarantee protects the buyer if the seller does not complete the work or becomes insolvent.

How does it work and what is guaranteed?
The guarantee covers the payments made by the buyer (e.g. deposits or advance payments) until the property is handed over.

Who issues the bank guarantee?
A bank or an insurance company at the request of the seller.

At what point is it obligatory?
It must be issued for every down payment made by the buyer before notarization (Rogito) and handover.

Why is it important?
The statutory bank guarantee ensures that the buyer's money is protected until the property is completed and handed over.
Accordingly, the guarantee is a crucial means of security for purchasers of new buildings, protecting their investment until the property is fully completed.

The Italian equivalent of a building permit is the "Permesso di costruire." This is a permit issued by the municipality that allows the construction, renovation, or modification of a building. Work may not be legally carried out without this permit.
What is the purpose of a building permit?
The building permit ensures that the work complies with urban planning laws, municipal and regional regulations, and safety standards.

When is it necessary?
Examples:

• To build a new residential or commercial building.
• For major extensions, such as adding a floor or new rooms.
• For renovations that result in a change to the structure of the property.

Who applies for it?
The owner of the land or property, usually through a designated professional (architect, engineer, or surveyor).

Why is it important?
The building permit is necessary to ensure the legality of the work. If this permit is missing, the property could be considered illegal, which could result in consequences such as fines, demolition or difficulties in selling.

The cadastral extract is an official document issued by the Italian tax authority (Agenzia delle Entrate) and provides information about real estate and land. This document is important for obtaining real estate data.
What is included in a cadastral extract?

• Property identification data: Details such as the map sheet (foglio), parcel number (particella), and building unit (subalterno), which uniquely identify the property in the cadastre.
• Classification data: Cadastral category, class, size, and cadastral yield (rendita catastale), which are used to determine tax values.
• Property address: The property address is often given without a house number and does not necessarily correspond to the actual address.

What is the cadastral extract used for?

• Tax calculations: It provides the information necessary for calculating taxes such as IMU, TARI, and registration tax on real estate sales.
• Real estate transactions: It is essential for sales, inheritances, and gifts to verify the cadastral status of the property.

How can I obtain a cadastral extract?

• Online: via the Italian tax authority's website or other approved online services.
• At the tax authority's offices: directly from the relevant land registry offices (Agenzia delle Entrate).
• Through professionals: Surveyors, real estate agents, notaries, or other qualified experts can request cadastral extracts.

Relevance of the cadastral extract:
A current cadastral extract is important for the proper processing of real estate transactions and for avoiding legal or tax issues related to the ownership or management of the property.

The cadastral category is used to classify a property according to its purpose and type. It clarifies whether a property is, for example, a residential building, a shop, an office, or a warehouse. This category plays a key role in calculating taxes such as the IMU (Real Estate Tax) and defines the possible uses of the property.

How does the classification work?

The cadastral categories are divided into main groups, each describing a specific use:

• Group A: Residential and office premises (e.g., A/2 = residential building, A/10 = office building).
• Group B: Public sector or community-oriented buildings (e.g., schools, clinics).
• Group C: Shops, storage facilities, or craft businesses.
• Group D: Properties with special characteristics (e.g., factories, hotels).
• Group E: Exceptional properties (e.g., airports, train stations).
• Group F: Urban units that cannot be used, such as ruins or rooftop areas.

Why is it important?

• Taxes: The cadastral category determines how the cadastral value and property taxes are calculated.
• Use of the property: It describes the legal options for using the property.
• Acquisitions and sales: It helps buyers and sellers understand the intended use of the property.
• Change of cadastral category: To change the use of a property, for example, converting an office into an apartment, it is necessary to submit an application to the Land Registry Office to change the cadastral category. The change must comply with applicable building regulations; otherwise, it is not possible.

The cadastral yield is a value assigned to each property by the Italian tax authority (Agenzia delle Entrate). It forms the basis for calculating various taxes associated with property ownership.
What is the cadastral yield used for?
To calculate various taxes, including:
IMU (Imposta Municipale Unica): municipal property tax.
TARI (Tassa sui Rifiuti): waste disposal fee.
IRPEF (Individual Income Tax): tax on income, including income from real estate ownership.
The cadastral yield is also used to determine the cadastral value of a property, which is used to calculate the corresponding tax in the event of inheritances, gifts, or sales of real estate.
How is the cadastral yield calculated?

The calculation is based on:

• Area of ​​the property: Depending on the cadastral category, this is expressed in rooms (vani) or square meters.
• Assessed Value Tariff (Tariffa d'estimo): A value determined by the tax authorities that varies depending on the location and use of the property.
  It should be noted that the cadastral yield may be subject to periodic adjustments, particularly in the event of renovations or changes in the use of the property.

Where can I find the cadastral yield?
The cadastral yield is determined as follows:

• Cadastral Extract (Visura catastale): Official document containing the details of the property.
• Notarial deeds: Contracts, such as purchase deeds, include the cadastral yield.
• he cadastral yield, which is relevant for tax purposes, is assigned to real estate. It is the key reference point for determining the tax burden of a property. It also forms the basis for calculating various types of taxes.

A cadastral parcel, or "mappale" in Italian, is a designation in Italian cadastral systems that uniquely identifies a specific piece of land or building within a municipality. It represents the basic unit for cadastral division.
Key features:
Unique identification: Each parcel is identified by a unique number within the corresponding cadastral sheet, allowing precise identification of properties or buildings.
Continuity: The parcel represents a continuous piece of land or building belonging to one or more owners.
Where can you find the cadastral parcel number?

• Cadastral extracts: Official documents containing the property's identification and cadastral data.
• Notarial deeds: Purchase contracts and other legal documents relating to the property.
• Map sheets: Graphic representations showing the division of the territory into parcels.

The cadastral parcel is an essential component of the Italian cadastral system and ensures precise and transparent property management.

The cadastral plan is a technical drawing (usually at a scale of 1:200) that shows the interior layout of a property registered in the cadastre. The document shows the contours of the building, the room layout, the type of room use, as well as any measurements and other relevant information.

What is included in the cadastral plan?

• Outline of the property: The outer perimeter of the dwelling.
• Interior layout: The structure of rooms, hallways, and other areas.
• Type of room use: The planned use of each room (e.g., kitchen area, bathroom, living room).
• Room dimensions: Dimensions or heights of the rooms, if applicable.

What does the cadastral plan contain?

• Outline of the property: The outer perimeter of the residential unit.
• Interior layout: The layout of rooms, hallways, and other areas.
• Type of room use: The intended use of each room (e.g., kitchen, bathroom, living room).
• Measurements: Dimensions or heights of the rooms, if applicable.

How can I obtain the cadastral plan?
The cadastral map can be requested from the Agenzia delle Entrate (Italian tax authority) or through authorized online services. The request can be submitted either by the owner or by an authorized representative, such as a real estate agent or a qualified technician.

What is the cadastral map required for?

• Property purchases: It is used to verify the correspondence between the actual condition of the property and the plan filed in the cadastre.
• Mortgage contracts: Banks require it for property valuation and verification.

How do I obtain the cadastral map?
The cadastral map can be requested from the Italian tax authority (Agenzia delle Entrate) or through authorized online services. The request can be submitted by the owner or an authorized representative, such as a real estate agent or a qualified technician.

Importance of the cadastral map:
An up-to-date cadastral map that corresponds to the actual condition of the property is crucial to ensure the legality of real estate transactions and avoid legal or administrative problems.

The cadastral value serves as a tax factor for calculating the amount of certain property taxes, such as taxes on inheritances, gifts, or purchases. This value is primarily used for tax purposes, which is why it differs from the market value of the property.
How is the cadastral value calculated?
The cadastral value is calculated based on the property's cadastral yield, which represents the theoretical income attributed to the property. The cadastral yield is increased by 5% and then multiplied by a specific coefficient that varies depending on the property's cadastral category. The coefficient for primary residences is 110, while for secondary residences it is 126. The formula is:
Cadastral value equals the cadastral yield multiplied by 1.05 and the category coefficient.
What is the cadastral value used for?
The cadastral value is used to calculate: Registry, mortgage, and cadastral taxes: These are due upon the purchase of a property.
Inheritance and gift taxes: On the transfer of real estate by inheritance or gift.
IMU (Imposta Municipale Unica): The municipal tax on real estate ownership.
Important note: The cadastral value differs from the market value of the property, i.e., the price at which the property could actually be sold. The cadastral value is used exclusively for tax purposes. The cadastral value is an important tax reference for real estate taxes. It is based on the cadastral yield and legally established coefficients.

The sworn construction start notice (CILA) is an official declaration that must be submitted to the municipality before certain minor construction work begins. It notifies the authority of construction projects that do not require a building permit but must comply with current urban planning and safety regulations.

In what cases is a CILA necessary?
The CILA is required for minor construction measures, such as:

• Moving or removing interior walls (without affecting load-bearing walls).
• Renewing installations (plumbing, heating, and electrical systems).
• Modifying the layout of an apartment.
   

What measures are required?

• A qualified professional (architect, engineer, or surveyor) prepares the CILA and submits it to the municipality.
• The notification must include a description of the work and a declaration that it complies with applicable regulations.

Why is the CILA so important?
The CILA makes it possible to carry out construction work in compliance with regulations and thus avoid legal problems or fines. It is necessary and mandatory for many construction projects to ensure the smooth rental or sale of the property later on. The CILA is a simple but important tool for carrying out minor renovations safely and in compliance with the law.
 

The Cedolare secca (secrated rent tax) is a tax system that allows landlords to pay a single substitute tax on their rental income. It can simplify tax calculation and offer advantages over the regular tax system.

How does it work?
Instead of IRPEF (Income Tax Reform), regional and municipal additional taxes, and stamp duty and registration duty on the rental agreement, a fixed tax is levied on the rent:
21% for standard rental agreements.
10% in special cases and municipalities for rental agreements under territorial agreements. It is mainly applied in municipalities with a housing shortage, which are defined as follows: municipalities with a high housing density (e.g., large cities and metropolitan areas) and which are also designated as areas with a housing shortage.

Advantages:

• Fixed tax percentage: The percentage does not vary, regardless of income.
• No additional taxes: There are no stamp duty or registration duties on the rental agreement.
• Simplicity: Tax calculation is easier.

Noteworthy information:

• Optional: Landlords have the freedom to decide whether they want to use this system.
• Rent control: It is not permitted to adjust the rent according to ISTAT inflation during the term of the contract.
• Restrictions: Its validity extends primarily to residential leases in which both the landlord and the tenant act as private individuals (not as businesses or freelancers).

Why is it important?
For landlords, the Cedolare secca (Cedolare secca) can be a simple and cost-effective way to reduce their tax burden and simplify tax administration.
 

A condominium is a building consisting of several apartments or units owned by different owners. Each owner owns their own apartment (private property) but shares some common areas with the others, such as stairwells, elevators, roofs, gardens, or driveways and maneuvering areas.

Main areas:

• Private property: Your apartment or unit, which you can freely use and manage, taking into account the rights and responsibilities of good neighborliness.
• Common areas: Areas shared by all owners, such as entrances, hallways, parking spaces, stairwells, garages, driveways, and common gardens.

How does this work?

• Rules: Most apartment buildings have house rules that govern the use of common areas and the allocation of costs.
• Owners' meeting: The owners meet to decide on maintenance, costs, and other aspects of managing the building.
• Manager: A person who manages the building, organizes meetings, and handles administrative matters. The appointment of a manager is required by law if there are more than eight different owners. In smaller buildings (up to eight owners), the owners can manage the property themselves.

Why is it important?
Living in an apartment building means sharing space and decisions with other people. It is important to adhere to the shared rules to ensure good coexistence and to maintain the building in good condition.

The cadastre is a public register and contains information on all real estate in Italy, including land and buildings. This information includes data on the characteristics of the property, its geographical location, dimensions, and use.
Main types of cadastre:

• Land cadastre (Catasto dei terreni): Lists agricultural and undeveloped land.
• Building cadastre (Catasto dei fabbricati): Lists buildings used for industrial, commercial, or residential purposes.

Core objectives of the cadastre:

• Tax purposes: Determining the potential taxable income of rural land and urban buildings.
• Civil purposes: Providing information about real estate to the public.

Relevant information in the cadastre:

• Characteristics of the property.
• Geographical location.
• Size of the property.
• Purpose of the property.

For real estate, the following additional data is provided:

• Cadastral data: municipality, section, map sheet, parcel, and building unit.
• Address: Location of the property in its geographical context.
• Yield class: Indication of the yield or income-generating potential of specific real estate units.
• Size: Specified in the form of room or area information.
• Cadastral value: The property's tax-relevant profit.
• Cadastral category: Divided into groups from A to F.

Cadastral categories: Group A: Apartments and private offices.

• Group B: Institutions such as schools and clinics that serve the community or are used collectively.
• Group C: Shops, storage facilities, or craft businesses.
• Group D: Properties with special characteristics, such as hotels or manufacturing facilities.
• Group E: Exceptional properties such as airports and train stations.
• Group F: Urban units that cannot be used, such as unoccupied buildings or rooftop areas.

When signing a purchase offer or preliminary contract, the buyer pays the seller a sum of money that serves as a deposit for confirmation. It ensures that the agreement is honored and obliges both parties to comply with the conditions set.

How does it work?
If everything goes according to plan: The amount for the confirmation is part of the total price and will be included in the final payment.
If the buyer seriously fails to comply with the contract: The seller is entitled to keep the confirmation deposit as compensation.
If the seller seriously fails to comply with the contract: The buyer is entitled to reclaim double the amount of the money deposited for confirmation.
Alternative option: If one party fails to comply with the agreement, the other party may take legal action to enforce the sale. For example, the seller could be obliged to sell the property or the buyer to complete the purchase.
Why is it important?
The confirmation deposit serves to protect both parties and demonstrates the seriousness of the agreement. It is not only a monetary safeguard: It is also a significant legal means of ensuring compliance with the contract and avoiding difficulties or abandonment in the course of the sale. The deposit for confirmation is therefore an essential component of preliminary purchase agreements in the real estate sector.

Extract (Visura)
The term Visura is used to describe an extract, verification or inspection to obtain technical, legal or tax information about a person, land or property. In the real estate sector, the most commonly used and required extracts are as follows:

Cadastral extract (Visura Catastale): A document that provides details about a property, such as location, cadastral yield, area information.

Mortgage extract (Visura Ipotecaria): A check as to whether mortgages, liens or encumbrances exist on a property.

Chamber of Commerce extract (Visura Camerale): A document that certifies the legal status of a company and is issued by the Chamber of Commerce.

Relevance of the Visura:
In order to clarify the legal and tax situation of real estate or companies, these documents are essential, especially for purchase, sale or financing operations. A Visura is used for control purposes and provides specific information about persons or properties. It contributes to well-founded decisions in the real estate and business sector.
 

A building offense occurs when work is carried out or changes are made to a property without having the necessary permits or disregarding the applicable building regulations.

Examples:

• Building a house without planning permission
• Erecting a room or balcony without prior permission
• Converting a garage into living space without prior authorization from the municipality
• Erecting buildings in areas where this is prohibited (e.g. agricultural green spaces or nature reserves), in zones where building is prohibited.

Why is it important?
A building infringement can cause legal and practical difficulties. Until the breach is rectified, the property may not be able to be sold or rented out. There may also be fines, an obligation to remove the unauthorized building work or other legal consequences.

Solutions:
In some cases, it is possible to legalize the violation through a so-called “remediation procedure” by paying a fine and submitting the necessary documentation, provided that the
violation does not contravene building regulations.

An easement grants the owner of the "dominant property" a right in rem, allowing him to use a neighboring property, the "servient property," to a certain extent. This right restricts the use of the servient property to the benefit of the dominant property.

Types of easements:

• Voluntary easements: These arise from an agreement between the parties, established by contract or, for example, a will.
• Compulsory easements: These are prescribed by law, for example, when a property has no access to a public road and passage across the neighboring property is necessary.
• A common example is an easement of passage or right of way, which allows the owner of an encroaching property to cross the adjacent property.

Key features:

• Tied to land: The easement is tied to the land, not its owners. Upon sale, the right or obligation remains.
• Indivisibility: The easement applies to the entire servient property and benefits the entire dominant property, regardless of possible divisions.
  Creation and extinction.

There are several ways in which an easement can arise:

Contract, will, adverse possession (usucapione), or through the "destinazione del padre di famiglia" (destination of the family owner).
It ends through:

Waiver, consolidation of the properties under one owner, expiration of the statute of limitations, or when the use of the dominant property ceases.

An easement is a right that allows the limited use of another's property to meet certain needs of one's own property. It regulates the relationship between neighboring properties.

The energy certificate documents the energy consumption and energy efficiency of a building or apartment.
It acts as a "certificate" that assigns the property an energy class ranging from A4 (the best, with very low consumption) to G (the worst, with higher energy consumption).

What is the purpose of the energy certificate?

• Sale or rental: In Italy, an energy certificate is required to sell or rent a property.
• Information for buyers or tenants: It helps estimate the energy consumption for heating or cooling the property and the associated costs.
• Public subsidies: The energy certificate may also be required to receive government subsidies for energy-saving renovations.

Who issues the energy certificate?
After an assessment and analysis of the property, the energy certificate is issued by a qualified technician, such as an architect, engineer, or surveyor.

How long is the energy certificate valid?
The energy performance certificate is valid for 10 years, but should be updated whenever renovations are made that improve or change energy efficiency, such as installing new windows or adding thermal insulation.

Why is the energy performance certificate important?
The energy performance certificate is not only required by law in certain situations but also serves as a helpful tool for assessing a property's energy efficiency.

A map sheet serves cadastral purposes and graphically represents a specific area. The map sheet represents the geometric shapes of the cadastral parcels and assigns a reference number to each parcel, which is called a “map sheet” parcel.

The declaration of habitability confirms that a property meets the technical and legal requirements and is suitable for the intended use.

How is the application submitted?
The application is submitted to the municipality in which the property is located, either via an online portal or directly to the technical office. As a rule, an appointed specialist such as a surveyor, architect or engineer submits the application.

Deadline for processing: The municipality usually has 30 days to respond to the application once it has been submitted. If there is no response, the principle of tacit consent (“silenzio-assenso”) applies. In this case, the declaration of habitability is automatically deemed to have been granted.

The IMU is a tax on real estate, such as houses, land, and buildings, levied by the municipality. It was introduced to finance the services provided by municipalities. It primarily affects second homes and other properties that are not primary residences.

Who is responsible for payment? Owners of luxury properties, commercial properties, building plots, agricultural land, or second homes.
It is not due if the property is the primary residence, unless it falls into certain cadastral categories (e.g., villas or luxury properties).

How is the IMU calculated? The amount varies depending on various factors, such as:

• The cadastral value of the property
• The tax rate determined by the municipality, which can vary depending on the area.

When is the IMU paid? Payment can be made in two installments, usually in June and December, or in one installment.

Why is the IMU important? The IMU is one of the most significant property-related taxes. It's important to be familiar with it to avoid problems with the tax authorities. Since the amounts and regulations can vary, it's advisable to seek advice from a specialist or directly from the municipality.
The IMU is a tax linked to property ownership and used to finance municipal services. It depends on the type of property and the municipality.

A "primary residence" property is a property that someone purchases as their primary residence and benefits from certain tax incentives provided for by law. The aim of these incentives is to simplify access to property ownership, especially for those who do not yet own another home.

General requirements for tax incentives for primary residences:

• Cadastral category of the property: The property must be classified in a category that is not considered a luxury property.
• Location of the property: The property must be located in the municipality where the buyer already lives or plans to relocate within a certain period of time after the purchase.
• Ownership of other properties: The buyer may not own any other residential property in the same municipality, nor any other property in Italy that was already purchased with the primary residence tax incentives.

Tax advantages:

• Reduced tax rate on registration tax: A lower tax on registration tax.
• Reduced VAT rate (IVA): A reduced VAT rate applies when purchasing a new home from a business.

Why is the primary residence important?
Acquiring a primary residence represents a significant step, both from a personal and financial perspective. Government tax relief helps facilitate this milestone and promotes property ownership by providing economic benefits for buyers. If certain conditions are met, the primary residence offers the buyer special tax benefits and facilitates access to the acquisition of a primary residence.
 

Mortgage and cadastral taxes are two separate taxes related to the registration and updating of property information in public registers. Although they are often paid together, they serve different functions.

Mortgage tax (Imposta ipotecaria): This tax applies to all transactions recorded in the property registers, such as:

• Entries of new deeds (e.g., upon acquisition of a property)
• Transfers of ownership
• Registrations or cancellations of mortgages

Cadastral tax (Imposta catastale): This tax is levied when changes are made to the ownership of a property, such as:

• Transfers of ownership (e.g., acquisitions or donations)
• Inheritances
• Cadastral updates due to structural changes or new construction

Mortgage and cadastral taxes are usually paid upon the notarial closing of a property purchase. When purchasing a used primary residence, the amount for each tax is 50 euros, regardless of other factors
 

The mortgage statement can be used to check whether these properties are subject to any encumbrances such as mortgages, attachments, or dispute notices.
It can also identify transfers of ownership or the granting of additional rights to the properties recorded in the land register.

Naked ownership describes the right to own a property without being able to use or live in it, as the right of use and residence is reserved for another person, the so-called usufructary (usufruttuario). This concept is often applied to special real estate transactions, e.g., to enable an elderly person to live in their home while simultaneously receiving an income.

How does it work?

• Naked owner (nudo proprietario): This is the legal owner of the property, who can only use or rent it out once the usufruct has expired.
• Usufruttuario: Has the right to use the property or profit from it (e.g., through renting), either for a defined period of time or for life.

What are the advantages of bare ownership?

• For sellers: The seller has the opportunity to receive an immediate amount for the sale of the bare ownership while retaining the right of residence in the property.
• For buyers: It's a long-term investment because the price for bare ownership is below market value, and the buyer becomes "outright" owner and fully disposes of the property once the usufructuary passes away or the agreed term ends.

Why does it matter?
Bare ownership can be an attractive solution for certain situations, but it should always be carefully reviewed with an expert. It can be equally beneficial for both sellers and buyers. Bare ownership separates the legal ownership of a property from its right of use, thus offering flexibility for specific needs.

The notary, a public official and legal expert, plays a central role in many legal and real estate-related transactions, such as the purchase of real estate, donations, or mortgages. As an impartial figure, they ensure that everything is carried out in accordance with the law and that the contracts have full legal validity.

What are the notary's duties?

• Notarial purchase agreement (Rogito notarile): They ensure the drafting and authentication of the purchase deed, which makes the transfer of ownership official and binding against third parties.
• Legal advice: The notary helps the parties fully understand the terms of the contract and their legal obligations.
• Deed registration: They ensure that the deeds are registered in public registers such as the cadastre and the real estate register to officially update ownership information.
• Tax administration: The notary determines the taxes associated with the purchase, such as registration tax, cadastral tax, and mortgage tax, and collects them and remits them to the state.

In what situations do you need a notary?

• Real estate purchases: To ensure the transfer of ownership is legally recognized and official.
• Mortgages: The notary certifies the deed when a mortgage loan is taken out.
• Gifts and inheritances: To formalize the transfer of real estate or land.
• Company formations: The notary is essential for the establishment of certain types of companies or for fundamental changes.

Why does the notary play an important role?
In numerous legal processes, the notary is indispensable to guarantee their compliance with the law and to officially record them in the public registers. The notary also acts as a neutral legal entity, ensuring that all parties are properly informed of and agree to the contractual terms. The notary is an indispensable figure in the handling of complex legal transactions, as they ensure security and transparency for all involved.
 

At the owners' meeting, all unit owners of an apartment building (known as "condomini") come together to make important decisions regarding the management and maintenance of the property, especially the common areas such as the facade, garden, elevator, roof, or stairwell.

Procedure:

• Participants: All owners are entitled to attend in person or by proxy.
• Invitation: The manager sends a message containing the date and time, as well as the agenda.
• Voting: A vote is taken on proposals regarding maintenance work, cost sharing, or new rules for the use of common areas. Each owner has one vote based on their co-ownership share (millesimi).

Meeting Types:

• Ordinary Meeting: Held annually to approve the budget and discuss general administrative matters.
• Extraordinary Meeting: Called when urgent or unexpected matters need to be addressed.

Why is this important?
The owners' meeting ensures that decisions about the building are made collectively and that the rights of all owners are respected.
It is important to participate or to be informed about the decisions made, as these can have a direct impact on costs and quality of life.

The word poggiolo is often used synonymously with balcony and refers to a platform protruding from the facade of a building and equipped with a parapet or railing. However, in some Italian regions, "poggiolo" specifically refers to smaller structures compared to traditional balconies, which serve primarily decorative purposes and are less practical.

Characteristics of the poggiolo:

• Reduced dimensions: Usually smaller than a standard balcony and often insufficient for occupancy. The primary function is to “look out.”
• Decorative function: Often used for aesthetic reasons, it contributes to the beautification of the building's facade.
• Access: It is usually accessible from the inside, but is rarely used for any other purpose due to its limited space.
• Regional differences: The use of the term "poggiolo" varies depending on the Italian region. In some regions, it is widely used, while in others, it is less well-known. Accordingly, a poggiolo is a small platform protruding from the wall of a building, primarily for decorative purposes, and is smaller and less functional than a balcony.

A porticato is an architectural design on the ground floor of a building, characterized by a roof and open spaces supported by columns or pillars. This design creates a covered space that acts as a transition zone between the building's interior and exterior and is often used as a terrace. It provides protection from the elements and can also be used as a place to relax or meet.

Key Features:

• Location: Usually found on the ground floor of the building.
• Structure: A roof supported by columns or pillars with openings to the exterior.
• Function: Protects and provides a transitional, recreational, or meeting space.
• ifference between portico and porticato: The terms portico and porticato are often used interchangeably, but there are subtle differences between them:
• Portico: A room located on the ground floor of a building, supported by columns or pillars and covered by a roof.
• Porticato: A collection of porticos connected to one another to form a longer or continuous structure.

Examples:

• Historic buildings: Many squares in Italy are surrounded by porticatos that house shops and cafes.
• Private residences: A porticato can be used either as a main entrance or as a covered outdoor space.

Accordingly, a porticato is an open-sided structure, typically located on the ground floor, providing shelter and acting as a transition zone between indoor and outdoor spaces.
 

A preliminary purchase agreement is a written, binding contract between the buyer and seller of a property. In it, both parties agree to conclude the purchase agreement at a later date, or to buy and sell the property.
What is included in a preliminary purchase agreement?
Typically, the preliminary purchase agreement includes the following:

• Description of the property: address, characteristics, and accessories of the property.
• Payment terms and agreed price.
• Deadline for the final signing of the purchase agreement ("Rogito").
• Confirmation deposit (Caparra Confirmatoria): A sum of money that the buyer pays to the seller as a guarantee upon signing the preliminary purchase agreement.
• Standard contractual clauses and conditions typical for this type of contract.

Why is a preliminary purchase agreement important?

• Commitment of both parties: The preliminary purchase agreement ensures that the buyer complies with the agreed conditions and that the seller does not sell the property to third parties and also complies with the contractual conditions. If one of the parties fails to fulfill their obligations, significant consequences can arise.
• Certainty: It provides the opportunity to define the terms before the purchase agreement and gives both parties time to prepare all necessary documents for the purchase agreement.
  In real estate purchases, the preliminary purchase agreement represents an important step as it serves to protect both parties. Although there is no legal requirement to enter into a preliminary purchase agreement for the sale, it is a common practice, especially when purchasing through real estate agencies.

Ownership of a movable or immovable property can be acquired through adverse possession if it is owned continuously and without interruption for a specified period. This provision allows a person who uses a property as an owner to acquire legal ownership after the expiration of the legally stipulated period, as long as the actual owner does not object.

Requirements for acquisition through adverse possession:

• Uninterrupted and continuous possession: The person must possess the property without significant interruptions and behave as if they were the legal owner.
• Public and peaceful possession: The acquisition must be open and non-violent.

Timescale:
Real estate is generally subject to a statutory time limit of 20 years.

Adverse possession procedure:
For adverse possession to be legally recognized, legal proceedings must be initiated that confirm uninterrupted possession and the other requirements. With a positive court judgment, the new owner can have the property registered in the property registers and officially complete the transfer of ownership.

Prejudicial possession is a process that allows one to acquire ownership of an asset through long-term, undisturbed, and public possession. Provided all legal requirements are met, it is a legally permissible option for securing ownership.

The "Agenzia delle Entrate" public office maintains the Property Register and is responsible for the administration and preservation of the property registers. These registers provide information on ownership and other real rights (such as the right of residence or usufruct) relating to real estate, such as land, residential units, and houses.
The Property Register stores and updates documents documenting transfers of ownership and other transactions related to real estate.

A public instrument is a document drawn up by a notary public or other authorized official in the form prescribed by law. It has legal validity and enjoys public credibility.
 

A power of attorney is a legal document that grants a person (the "principal") the authority to perform certain legal transactions in their name and for their account. This instrument is particularly useful when the principal is unable or unwilling to act personally.

Variants of the power of attorney:

• General power of attorney (Procura generale): This power of attorney allows the agent to represent the principal in numerous matters, particularly in areas of ordinary administration.
• Special power of attorney (Procura speciale): Limits the agent's authority to certain actions or specific matters.

Form of the power of attorney:

• The form of the power of attorney must correspond to the legal transaction that the agent is to perform. For example, a written and often notarized power of attorney is required for the sale of real estate.
• Termination of the power of attorney:
• The power of attorney ends automatically upon completion of the authorized action or can be revoked by the principal at any time. Furthermore, it ends if one of the parties involved dies or becomes legally incapacitated, unless otherwise agreed.

Consequently, a power of attorney is a legal tool that allows a person to be represented in certain legal transactions. It allows for the flexible handling of legal or business matters.
 

A preliminary purchase agreement is a written agreement in which the buyer and seller agree to enter into a final purchase agreement at a later date. This document must be registered with the tax authorities (Agenzia delle Entrate). This must be done within 30 days of signing.
Associated costs:

The registration fee is €200, regardless of the value of the property.

• Stamp duty: €16 for every four pages or 100 lines of text.

If the preliminary purchase agreement includes payments such as deposits and/or earnest money, which are not subject to VAT, additional taxes apply:

Confirmation deposit (Caparra confirmatoria) or down payments: 0.5% of the value. Since 2025, deposits and down payments have been taxed at the same rate. Previously, down payments were taxed at 3%.

How is registration done?

• Online: using the "RAP" form on the tax authority's website, including a copy of the signed contract.
• Directly to the tax authority: submit the contract and the completed "RAP" form.

Why is registration important? Registering the preliminary purchase agreement ensures a certified date for the document and guarantees that the taxes due are paid. Failure to register may result in tax penalties. However, the contract remains valid.
To comply with tax regulations and provide additional legal certainty, registering the preliminary purchase agreement is an essential step in the real estate purchase process.

Registration tax is due when a contract or official document is registered, such as the purchase of land, a rental agreement, or a gift. It is generally the main tax borne by the buyer when acquiring a used property, unless otherwise agreed between the parties.

When is it paid?

• Real estate acquisition: The tax is due when the purchase is notarized (Rogito). The amount is usually paid in advance to the notary before the notarization, who then forwards the payment to the tax authority (Agenzia delle Entrate) on behalf of the buyer.
• For a rental agreement, it is due when the contract is registered with the Revenue Agency.

How much is the tax paid when private individuals purchase real estate?

• Main residence: 2% of the cadastral value of the property (provided the conditions for a main residence are met).
• Secondary residence: 9% of the cadastral value.
• Rents: A fixed percentage, e.g., 2% of the annual rent for residential properties (not applicable if the landlord chooses the flat-rate tax "Cedolare secca").
   

The SCIA (Segnalazione Certificata di Inizio Attività) is a notification that allows the start of certain construction work without waiting for express approval from the municipality. Introduced in 2010, it has simplified numerous bureaucratic procedures by replacing the previous DIA (Denuncia di Inizio Attività).

In which cases is a SCIA required?
The SCIA is required for construction projects that do not require a building permit.

Typical examples are:

• Extraordinary maintenance: Work affecting structural elements of the building.
• Rehabilitation and renovation: Interventions to restore and preserve the structure.
• Structural restructuring: Work that does not change the volume, shape, or use of the building.

How is the SCIA submitted?
The SCIA is submitted to the Building Records Office (SUE) of the relevant municipality. It must be accompanied by technical documentation and declarations from a qualified technician (e.g., architect or engineer). Work can begin immediately after submission, although the municipality has the right to conduct inspections within 30 days.

Difference between SCIA and CILA

• CILA: Used for minor work that does not affect structural components.
• SCIA: Used for more complex work that impacts the building structure.
  Penalties for missing SCIA:
  Those who carry out work without SCIA risk administrative penalties and the obligation to restore the original condition.
   

State property includes real estate or land owned by the state or public institutions and designated for public use or the common good.

Examples:

• Coastal regions and beach areas.
• Rivers, lakes, and other public waters.
• Monuments and historical or art-historical assets.

Characteristics:

• Inalienable: These assets cannot be sold.
• Unavailable: Their use is permitted exclusively for public purposes (exceptions apply, as described below).
• Special protection: They enjoy special legal protection to guarantee their collective use.
• Private use: In certain cases, it is possible to obtain permits or concessions to make private use of state property, such as:
• operating a lido on a public beach.
• Constructing a jetty on the lake or its private use.
• Constructing temporary structures on public land.

The competent authority issues these permits, which often involve an annual fee. However, use must comply with established rules and must not harm the public interest.
When purchasing or using a property with a corresponding concession, it is advisable to review these permits and find out about the applicable regulations, costs, and possible renewals to avoid legal problems.
 

The "Agenzia delle Entrate" is a government institution responsible for tax administration in Italy.

Tasks: – Collection of duties and taxes such as value added tax (IVA) and income tax (IRPEF).

• Registration of rental, purchase, and other contracts.
• Assistance to the public with tax returns and other tax-related matters.

The thousandths table is used in residential complexes to allocate common costs among the owners of the various residential units. Each unit in the complex is assigned a value in "thousandths," representing its share of the entire building.
What exactly are thousandths?
Thousandths are values ​​that represent each apartment owner's share of the building's common costs and rights. The sum of all thousandths is 1,000.
How is the thousandths table calculated?
The determination of thousandths is based on various aspects, such as:
– Unit area
– Unit location (e.g., floor)
– Orientation and brightness
– Associated sectors (e.g., basements or balconies)
The thousandths table is created by a qualified technician, such as an architect or surveyor.
What is the purpose of the thousandths table?
– Distribution of common costs: It determines each owner's share of common expenses such as maintenance, cleaning, or services.
Resolutions in meetings. The voting weight of each owner in the owners' meeting is determined by the meeting according to their share.
Why is it important?
Thanks to the thousandths table, the management of the residential complex is fairer and more transparent. It simplifies the coexistence of owners and helps prevent disputes.
The thousandths table serves as a central tool for the fair distribution of costs and rights in residential complexes and ensures clear and transparent management.
 

The TARI (Tassa sui Rifiuti) is a municipal levy to finance the collection and disposal of municipal waste. It was implemented in 2014 and replaces previous taxes such as TARSU, TIA, and TARES.

Who has to pay the TARI?
The TARI is payable by persons who:

Own or use buildings or open spaces suitable for waste generation. This includes owners, tenants, or users of residential, commercial, and industrial properties.

How is the TARI calculated?

The TARI consists of two parts:

• Fixed amount: Based on the size of the property and the use category.
• Variable amount: Depends on the number of residents (for households) or the type of activity (for businesses).

When is the TARI paid?
Payment deadlines are set by the municipalities. Payment is usually made in installments, often in June and December.

Exemptions and Reductions:

Some municipalities grant exemptions or reductions for:

• Low-income families
• Unused properties without active utility connections
• Commercial activities with special requirements

How is the TARI paid?
Payment is generally made through:

• F24 forms at banks or post offices
• Postal orders sent by the municipality
• Online services, if offered by the municipality

The TARI is a major waste disposal tax set by municipalities. It is based on the size of the property and its use and is levied annually.
 

The zoning certificate (CDU) is an official document issued by the municipality. It explains the use of a property in accordance with urban development regulations. In other words, it provides information about whether construction is permitted on the property, what type of buildings are permitted (e.g., residential, commercial, or industrial), and which regulations must be observed.

What is the function of the CDU?

Real estate purchases: The CDU is mandatory for the sale of a property. It helps the buyer understand what uses are possible on the property.

Valuation: The value of a property is influenced by its land use; for example, a building plot is more valuable than an agricultural plot.

Who issues it, and how long is it valid?
The CDU is applied for by the municipality in which the property is located and is valid for 12 months.

Why is it important?
A zoning certificate provides clarity and security when buying and selling property. It prevents any surprises or problems later on regarding the use of the property.