Every year, tens of thousands of foreign citizens purchase property in Italy and discover an often-little-known aspect: the role of the notary Italian. They arrive from the United Kingdom, the United States, Sweden, the Netherlands, and Germany. Some seek a second home in the Tuscan hills or on Lake Como. Others move to Rome or Milan on a digital nomad visa. Still others choose Italy as their new tax residence after the end of the British Non-Dom regime.
For many of them, the Italian notary represents a completely different figure than those present in Anglo-Saxon legal systems.
And this is where some of the most common and potentially costly misunderstandings arise.
Why the Italian notary is different from what you expect
In the Anglo-Saxon legal system, whoever handles the closing of a property works for you. A British conveyancing solicitor, an American settlement attorney: their mandate is to protect the buyer's interests.
An Italian notary is a completely different matter. They are public officials appointed by the state, whose role is to guarantee the legality of the deed, not to protect the parties. They verify identities, ensure that the transaction complies with Italian law, draft and register the deed, and collect taxes on behalf of the Treasury.
It does not perform private due diligence on the property. It does not check the urban planning and cadastral records beyond what is strictly required by law. It does not notify you if the price is out of line with the market. It does not alert you to building irregularities that are outside its scope of verification.
As the 2026 guide from Lexidy Law, one of the most active international law firms in the Italian market, clarifies, the most common mistakes made by foreign buyers in Italy are underestimating closing costs, misunderstanding the role of the notary, and proceeding without independent legal assistance.
The buyer chooses the notary and pays him, but the notary serves the state. This distinction is the most important one a foreign buyer can understand, and the least understood.
Who can buy a house in Italy from abroad?
Before delving into the process, here's the question we get most often: can foreigners buy property in Italy?
The answer is yes, in almost all cases.
European Union citizens have the same purchasing rights as Italian citizens, without restrictions. For non-EU citizens, including Americans, British, Australians, and Scandinavians, the so-called principle of reciprocity: Italy allows citizens of countries that grant similar freedom to Italian citizens to purchase goods. In practice, all major Western countries meet this requirement.
The notary is required by law to verify the existence of reciprocity at the time of the deed. This is not a formality: for buyers of certain nationalities, such as Canadian citizens following the 2023 law restricting purchases by non-residents of Canada, the issue can become complex and require a specific assessment.
Italian residency is not required to purchase. You can purchase as a non-resident, as a visa holder, or as a future resident. The tax implications, however, vary significantly based on your status at the time of purchase.
The purchasing process step by step
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The Tax Code
A tax code is an absolute prerequisite. It is required to open a bank account in Italy, to sign any preliminary contract, and to execute the final deed. It can be obtained at any Revenue Agency office or, from abroad, at the Italian consulate responsible for your area.
It's a good idea to get it before you've even found the property.
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The purchase proposal
Once you've found the property, you sign a purchase offer—often submitted by the real estate agency. Please note: in Italy, this document may already be binding. This is when you pay an initial deposit, typically between 2% and 5% of the price.
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The compromise
The preliminary contract—commonly called a compromise —binds both parties to complete the sale. In Italy, the deposit: if the buyer withdraws without just cause, they lose the deposit; if the seller withdraws, they must return double the amount.
Anyone purchasing property in Italy should be aware of this important protection tool. By having the preliminary contract registered and transcribed by a notary, the buyer can benefit from greater protection until the final deed.
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The notarial deed
The final deed of sale is signed before a notary. By law, the notary reads the entire deed aloud. If one of the parties does not speak Italian, a certified translator is required, with additional costs to be estimated. Final payment is typically made by cashier's check or same-day bank transfer.
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Recording and transcription
After signing, the notary registers the deed in the land registry and pays the due taxes. From that moment, the buyer is formally the new owner.
Taxes: How much do you really pay?
The total cost of purchasing real estate in Italy often surprises foreign buyers, accustomed to different systems. Here are the main items.
Registration tax
For purchases from private individuals or retailers, the main rates are:
- First home: 2% of the cadastral value, with residence in Italy within 18 months.
- Second home or non-residents: 9% of the cadastral value or declared price.
- Agricultural land: 15%.
VAT
For purchases from the builder, the main rates are:
- First home: 4%.
- Second home: 10%.
- Luxury homes, categories A/1, A/8, A/9: 22%.
Other costs
- Mortgage and land registry tax: a fixed €50 each for first-time home purchases from a private individual, or 2% + 1% for second homes.
- Real estate agency fee (if applicable): 2–4%, paid by the buyer in Italian practice.
Overall estimate for a non-resident: between 8% and 12% of the purchase price, including notary fees, taxes, brokerage fees, and legal assistance.
Why buy with a notary experienced in transactions with foreign clients?
Real estate transactions involving foreign buyers present specific characteristics not found in domestic transactions. Among the main ones:
- Reciprocity check for non-EU citizens.
- Translation of the deed or assistance in the foreign language during the deed phase.
- Notarial powers of attorney for buyers who cannot be physically presentare available in Italy with a certified proxy.
- Analysis of the tax implications related to residency: reduced registration tax, flat tax, IVIE.
- Coordination with the tax code and declaration obligations in the country of origin.
The Spinaci Notary Office, located in Rome at Via Antonio Bertoloni 27, assists foreign buyers through all phases of the transaction—from the preliminary verification of legal requirements to the signing of the deed and subsequent formalities. Notary Federica Spinaci works in English, ensuring full understanding of every aspect of the deed for those who do not speak Italian.
For a no-obligation initial consultation, contact us at +39 06.807.0943 or fill out the contact form below.
