The costs the seller bears
The heaviest part — registration tax and the notary's fee for the deed — falls to the buyer. Some items nonetheless fall to the seller, and they are worth knowing in advance.
The certain costs
The documents on the state of the property: land register extract, cadastral search and floor plan, copies of the building permits. The energy certificate, drawn up by a professional and issued by the CasaClima Agency. Any cadastral update if the plan does not match. And, if a mortgage burdens the property, its removal from the land register.
These are amounts the professional and the notary quote on the particular case: they depend on the property and not on a single tariff. A quote given without examining the position has no basis.
The agency's commission
There is no rate fixed by law: percentages are free and are agreed in writing in the mandate, together with the moment they fall due — on conclusion of the deal, that is on acceptance of the offer. Beyond the rate, what it covers should be established: photographs, publication, viewings, handling of the documents, assistance through to registration.
Capital gain: when it is due and when not
The general rule is article 67 of the income tax act: the difference between the sale price and the acquisition cost — increased by documented costs, taxes, fees and works — is taxable if the property is sold within five years of acquisition. After five years none is due.
Two exemptions apply even within the five years: a property used as the main home of the seller or their family for most of the period of ownership, and a property received by inheritance. Instead of ordinary income tax the seller may ask the notary for the substitute tax of 26%, which the notary applies and pays over in the deed.
A separate case concerns properties where work was carried out under the superbonus: the 2024 budget law extended the relevant period to ten years from completion of the works, with rules of its own. Here it is worth consulting an accountant before signing.
In short
- Falling to the seller: documents, energy certificate, any cadastral update
- Removal of the mortgage, if one burdens the property
- Commission: the rate is free and agreed in writing
- Falling to the buyer: registration tax and the notary's fee for the deed
- Capital gain: only within five years, except main home and inheritance
- Substitute tax of 26% on request, applied by the notary
Frequently asked questions
I bought three years ago and live there: is the gain taxed?
If the property served as the main home of the seller — or of a family member — for most of the period of ownership, the exemption applies even within the five years. What counts is the actual situation and not registration alone: it is the point to check with an accountant or with the notary.
Who pays the notary?
The fee for the deed of sale and the taxes that go with it fall to the buyer, who also chooses the notary. The seller pays for what concerns their own position: for example removing their own mortgage or, where needed, regularising a succession.
When does the agency's commission fall due?
On conclusion of the deal, that is when the offer is accepted and the parties are bound, and not at the deed. The mandate sets this out in writing, together with the amount, the term and any exclusivity.
Official sources
Note
This guide is general information written by an estate agency. It does not replace advice from a notary, an accountant or the surveyor handling the property. The rules cited are those in force at the date of publication.
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