if buyer acquires real estate from private person using “first home” tax concession, then registry tax amounts to 3% plus 336€ of fixed taxes, in case seller is entity vat taxes amount to 4% and fixed taxes to 504€. taxes are levied on the value indicated in the notary deed, in order to adhere to tax concessions it is not advisable to acquire luxury real estate and sell it after less than 5 years. if no tax concessions are applicable, then registry taxes are of 10%. vat amounts to 10% plus 504€ of fixed taxes. |
