Selling in Italy
The tax on the gain when you sell
Whether selling your home is taxed at all, the gain the tax is on, and the 26% the notaio can withhold, from the national rules.
As in your purchase deed.
Taxes and notaio on the purchase, the agency, and works that added to the home. Not Superbonus works: those go below.
Whole years from your deed to the sale.
On this sale
Type the two prices and the years to see the figures.
This is arithmetic over national rules, not advice. A gift, a sale by a business, and the IRPEF route are not worked out; a commercialista or the notaio confirms your case.
DPR 917/1986 (TUIR) art. 67 c. 1 lett. b, b-bis, art. 68; L. 266/2005 art. 1 c. 496; L. 213/2023 c. 64, c. 92; Agenzia delle Entrate, circ. 13/E/2024.
When a sale is taxed
Sell within five years of buying and the gain is income (art. 67 TUIR). Not if the home was inherited, or was your or your family’s main home for most of the time. Since 2024 a gain is taxed after five years too if the home had Superbonus works that ended less than ten years before.
The gain is the sale price less the cost: what you paid plus taxes, the notaio, the agency and works. You can ask the notaio to withhold a 26% imposta sostitutiva. Bought for €200.000 three years ago with €12.000 of costs and sold for €250.000, the gain is €38.000 and the tax €9.880.
Questions people ask
- After how many years is there no tax?
- Five years after buying, unless Superbonus works ended less than ten years ago: then the gain is taxed until ten years after the works.
- Is the main home taxed?
- No, if it was your or your family’s main home for most of the time between buying and selling.
- How do Superbonus works count?
- If they ended less than five years ago they are not taken off the gain; five to ten years ago, half of them is (circ. 13/E/2024).
- Is the 26% compulsory?
- No: it is an option you ask the notaio for at the deed. Otherwise the gain is added to your income for IRPEF.