Preliminary Purchase The following expenses and taxes are charged to the Purchaser for the registration of the preliminary purchase: Registration Tax for registration of the preliminary: € 200 Advance on Purchase Tax: 0.5% of the confirmation deposit and 3% of the advance payments price. Bollo da Bollo: € 16.00 for every 4 preliminary pages, € 1 for each document with an image (eg planimetry, map extract, etc.) and € 16.00 for each attached document (eg: mortgage visura , cadastral survey, tender documents, etc.).
Deed The following expenses and taxes are charged to the Purchaser for the stipulation of the notarial deed: Purchase tax on buildings if purchased from private individuals (purchase as a 2nd house): - registration tax at 9% of the cadastral value *, in addition to a mortgage fee of 50 euros, a cadastral tax of 50 euros. - Purchase tax on buildings if purchased from private individuals (purchase as 1st house): - registration tax at 2% of the cadastral value *, in addition to the mortgage tax of 50 euros, cadastral tax of 50 euros. - Purchase tax on agricultural land: 15% of the sale price. Notary fees: approx. from € 1,200 to € 3,500 plus VAT (22%) Tax stamps: approx. 1% of the purchase price
*the cadastral value is calculated on the basis of the cadastral income, which results in the cadastral survey. The cadastral value of a property is normally always lower than the market price.