- Agente immobiliare abilitato licensed estate agent
- A professional who has passed the qualifying exam and is registered with the Chamber of Commerce. Only a licensed agent can charge a commission on a sale.
- APE – Attestato di Prestazione Energetica energy performance certificate
- Certificate stating the property’s energy class (A4 to G). Mandatory in listings and at the deed, valid for 10 years and issued by a qualified technician.
- Rogito (atto notarile) notarial deed of sale
- The final sale contract signed before the notary. With the deed, ownership passes to the buyer and the balance of the price is paid.
- Proposta d’acquisto purchase offer
- The buyer’s written offer, usually with a cheque as deposit. Once the seller accepts it and the buyer is informed, it becomes binding for both.
- Compromesso (contratto preliminare) preliminary contract
- Contract in which the parties commit to sign the deed at an agreed price and date. It must be registered within 20 days; a deposit is usually paid.
- Caparra confirmatoria confirmatory deposit
- Sum paid when the preliminary is signed. If the buyer withdraws, it is lost; if the seller withdraws, they must pay back double. Specific performance can also be sought.
- Caparra penitenziale penalty deposit (right to withdraw)
- The “price” of the right to withdraw: whoever withdraws loses the deposit (or pays back double) and the contract ends with no further claims.
- Visura catastale land registry extract
- Land registry document with owners, identification data, category and cadastral income of the property. Obtained in minutes for a few euros.
- Rendita catastale cadastral income
- Notional income assigned to the property by the land registry. It is the basis for the cadastral value, purchase taxes and IMU.
- Valore catastale cadastral value
- Cadastral income × 1.05 × 110 (main home) or × 120 (other homes). When the seller is a private individual, registration tax is paid on this value, not on the price.
- Categoria catastale cadastral category
- Classification of the property: A/2 standard home, A/3 economy home, A/7 small villa, C/6 garage… A/1, A/8 and A/9 count as luxury and are excluded from first-home benefits.
- Planimetria catastale cadastral floor plan
- Drawing of the home filed with the land registry. At the deed it must match the actual layout: moved walls or added rooms must be updated beforehand.
- Conformità urbanistica planning compliance
- Match between the home and the building permits issued by the municipality. Discrepancies must be regularised before the sale: one of the most important checks.
- Agibilità certificate of habitability
- Certifies that the building is safe, healthy and compliant with system standards. Today it is obtained through a certified notice to the municipality.
- Imposta di registro registration tax
- Main tax when buying from a private seller: 2% for a main home, 9% otherwise, calculated on the cadastral value with a minimum of €1,000.
- Agevolazioni prima casa first-home tax relief
- Reduced taxes for buying your main home: residence in the town within 18 months and no other relief-purchased home. Foreigners who move their residence there qualify too.
- Codice fiscale Italian tax code
- The personal code you need to buy property in Italy, foreigners included. Issued by the Italian Revenue Agency or an Italian consulate.
- Procura notarile power of attorney
- Lets a trusted person sign the deed on your behalf. If issued abroad it needs an apostille or legalisation and often a translation.
- Provvigione agency commission
- The agent’s fee, earned when the deal is concluded (usually when the offer is accepted). First-home buyers can deduct 19% of up to €1,000 from their taxes.
- Mutuo e LTV mortgage and loan-to-value
- The loan to buy a home, secured by a mortgage lien. LTV is the share financed compared with the value: normally up to 80%, often less for non-residents.
- Perizia bank valuation
- The valuation carried out by a surveyor appointed by the bank. It determines how much the bank is willing to lend.
- Ipoteca mortgage lien
- A charge registered on the property in favour of the lender. If the seller has a mortgage, it is paid off at the deed and the lien is cancelled at no cost to them.
- Imposta sostitutiva sul mutuo mortgage substitute tax
- One-off tax on the mortgage withheld by the bank: 0.25% of the amount for a main home, 2% otherwise.
- Plusvalenza capital gain
- Gain between sale price and purchase cost. Taxed (26% if requested at the notary) only if you sell within 5 years and it was not your main home.
- IMU municipal property tax
- Annual municipal tax on property. Not due on your main home (except luxury categories); due on second homes, including those of foreign owners.
- TARI waste tax
- Municipal waste tax, due from whoever occupies or owns the property. It must be registered with the municipality after the deed.
- Cedolare secca flat tax on rental income
- Flat tax on residential rents instead of income tax: 21% (10% for agreed-rate leases). For short lets, 21% on the first property and 26% from the second.
- Spese condominiali condominium fees
- Shared costs of the building. The buyer is jointly liable with the seller for unpaid fees of the current and previous year: always ask the administrator for a clearance statement.
- Nuda proprietà e usufrutto bare ownership and usufruct
- You can buy ownership alone while another person (often the elderly seller) keeps the right to live there for life. The price is lower and rises with the usufructuary’s age.
- Voltura transfer of registrations
- Transferring the land registry and utilities into your name. The notary handles the registry; electricity, water and gas are transferred by the new owner.
General, simplified explanations, updated for 2026. For your specific case, rely on your notary or accountant.