Buying a home in Sardinia is much more than just a real estate transaction: it is an investment in well-being, nature, culture, and quality of life. However, for non-Italian clients, the process can seem complex and full of legal, fiscal, and bureaucratic requirements. This guide is designed to walk you through each step, ensuring clarity, security, and constant professional support.

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1. Can Foreigners Buy Property in Italy?

Yes, but with some conditions based on the buyer’s nationality:

EU and EEA Citizens:

• Can buy property in Italy freely, with no additional restrictions.

• Enjoy the same rights as Italian citizens.

Non-EU Citizens:

• Can only purchase property if there is a reciprocity agreement between their country of origin and Italy.

• This agreement allows citizens of that country to buy property in Italy only if Italian citizens are equally allowed to buy property in their country.

• Countries with reciprocity agreements include: the USA, Canada, Switzerland, Argentina, Australia, Brazil, Russia (with restrictions).

• It is advisable to check with the Italian Ministry of Foreign Affairs or your country’s consulate.

Non-EU Citizens Legally Residing in Italy:

• Can purchase property even without a reciprocity agreement, as long as they hold a valid residence permit.

2. Essential Documents for Purchasing Property

2.1 Italian Tax Code (Codice Fiscale)

The Codice Fiscale is a unique alphanumeric identification code required for all fiscal and administrative matters in Italy. It is equivalent to a social security or tax identification number in other countries.

Why it’s needed:

You must have a tax code to:

• Register any real estate contract (purchase offer, preliminary contract, deed)

• Open a bank account in Italy

• Register utility services (gas, electricity, water, internet)

• Pay taxes, fees, and notary costs

• Obtain residency or register at the local municipal office (Anagrafe)

How to obtain it:

1. At the Italian Revenue Agency (Agenzia delle Entrate)

• Present a valid ID (passport or national identity card)

• It’s free and usually issued immediately.

2. Via an Italian Embassy or Consulate abroad

• Apply through the local consular office.

• Processing times may vary depending on the location.

3. Through online specialized companies

• Several authorized providers can apply on your behalf remotely.

• You’ll need:

• A copy of your ID

• A signed authorization form

• Issuance time: generally 7–10 business days.

• This service is paid but efficient, with multilingual support and digital delivery.

Note: I can personally connect you with reliable providers who offer secure and fast tax code services in English or French.

2.2 Valid ID Document

• Passport (or national ID for EU citizens)

• May need a certified translation depending on the notary

2.3 Italian Bank Account (IBAN)

• Strongly recommended (though not mandatory)

• Useful for:

• Paying taxes and fees

• Receiving possible refunds

• Setting up direct debits

• Avoiding international banking fees

2.4 Marriage Certificate (if applicable)

• Required in case of joint ownership or community of property regime

• Needed by the notary to determine ownership rights

3. Step-by-Step Property Buying Process

3.1 Property Search

• I can assist in finding properties in Sardinia that match your preferences: sea-view homes, countryside estates, luxury villas, or tourist investments.

• Physical and virtual tours are available.

3.2 Purchase Offer (Proposta d’Acquisto)

• A formal written declaration by the buyer to purchase the property at a set price.

• Usually includes a deposit (by bank transfer or certified check).

• If the seller accepts, the offer becomes legally binding.

3.3 Preliminary Agreement (Contratto Preliminare or “Compromesso”)

• A binding contract that outlines:

• Final purchase price

• Closing date

• Payment terms

• Penalties for withdrawal

• Usually involves a deposit between 10%–30% of the price.

3.4 Final Deed (Rogito Notarile)

• The official transfer of ownership signed before a notary.

• The notary confirms:

• The identity of the parties

• Urban and land registry compliance of the property

• Absence of mortgages or liens

• The balance is paid at this stage (by transfer or bank draft).

If you don’t speak Italian: sworn interpreter required

If one of the parties does not understand Italian, the law requires the presence of a sworn interpreter. The interpreter must be an adult, resident in Italy, and unrelated to the parties or notary. They must take an oath before the notary to faithfully perform their role.

The notary reads the deed in Italian, followed by the interpreter in the buyer’s language. Both versions are signed by all parties, the notary, and the interpreter. In some cases, bilingual witnesses may also be required.

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Granting Power of Attorney

To simplify the process, you can assign power of attorney (procura) to a trusted representative—often your real estate agent—allowing them to sign the deed on your behalf.

• The power of attorney can be in your native language, as long as both you and the notary understand it.

• It must be authenticated in Italian.

• If issued abroad, it may require legalization or an apostille, depending on your country’s agreements with Italy.

Bilingual Deed Option

If the notary knows your language, the deed can be drafted in two languages, with parallel Italian and foreign language versions. This guarantees full understanding by all parties.

If not, the deed is written in Italian and accompanied by an official translation done by the sworn interpreter. Both versions must be read aloud and signed. Note: In case of disputes, the Italian version prevails.

4. Taxes and Costs Associated with the Purchase

Taxes vary depending on:

• Whether it’s a primary or second home

• Whether the seller is a private individual or a company

• The cadastral category of the property

If buying from a private seller:

• Registration Tax:

• 2% of the cadastral value (if “first home” and residency is transferred within 18 months)

• 9% if it’s a second home

• Mortgage and Land Registry taxes: €50 each (fixed)

If buying from a construction company:

• VAT:

• 4% for a primary residence

• 10% for a second home

• Registration, Mortgage, and Land Registry taxes: €200 each (fixed)

Other expenses:

• Notary fees: typically between €1,500 – €3,000 + VAT

• Agency fee: usually 4% + VAT of the purchase price

• Translation & Interpreter fees: depending on language and services

• Utility activation (water, electricity, gas):

New utility connections:

If the property is new or has been vacant, new utility accounts may be needed:

• Estimated cost: €300–600 per utility

• Timeframe: a few days to several weeks depending on the provider

Alternative: Transfer of service (voltura):

If utilities are still active, you can transfer ownership of existing accounts:

• Lower cost: approx. €30–70 per utility

• Faster: activated within 48–72 hours

• No service interruption

Note: Transfer is only possible if the current contract has not been terminated.

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IMU: Municipal Property Tax

IMU is a property ownership tax imposed by the local municipality. Rates vary by location and are updated annually by the town hall.

When it’s NOT due:

• On a primary residence, where the owner lives and is registered (except for luxury homes: A/1, A/8, A/9)

When it IS due:

• On second homes

• On properties rented out or left vacant

• On luxury properties, even as a primary home

• If the buyer does not transfer residency to the property within 18 months

Note for Foreign Buyers:

If you do not move your official residence to the property within 18 months, it is considered a second home and IMU will apply.

5. Tax Benefits for Foreign Buyers (First Home Incentives)

Foreign buyers (EU or non-EU) are eligible for first-home tax benefits if:

• The property is not classified as luxury (not in categories A/1, A/8, or A/9)

• You transfer your residence to the municipality where the property is located within 18 months

Italians living abroad (AIRE):

• Can purchase their “first home in Italy” without moving their residence and still benefit from tax reductions.

6. After the Purchase: What to Do

• Official registration of the deed (handled by the notary)

• Land registry update (voltura catastale)

• Utility activation or transfer

• Garbage tax registration (TARI) with the local municipality

• Home insurance (optional but recommended)

• Rental or maintenance management (if a second home): local support available

7. ANEDDA.

As an international real estate agency, we offer complete, tailored assistance:

• Legal and tax consultancy

• Collaboration with notaries, interpreters, lawyers, and banks

• Full support throughout the entire purchase process

• Urban planning and cadastral checks on properties

• Personal assistance up to and including the notarial signing

Contact us to begin your journey toward owning a home in Sardinia.

Buying property abroad has never been this safe and professional. With me, you are not just a client—you are a project we build together.

Andrea Anedda