International – ANEDDA. Real Estate

Buying Property in Sardinia — Clear, Safe, and Transparent

Buying property in Italy, and especially in Sardinia, is a unique experience but requires careful attention to regulations, documentation, and procedures.

This guide offers a clear and transparent overview for international buyers, ensuring a secure purchase without surprises.

How ANEDDA Works with International Buyers

We can manage your purchase in two equally valid ways:

Direct management: we coordinate the entire process directly with you, from start to finish.
With your trusted professionals: if you prefer, we collaborate with your own lawyer or notary. For us it’s indifferent — the goal is always the same: a smooth and secure transaction.

1) Eligibility Requirements

EU citizens: no restrictions.
Non-EU citizens: may purchase if they hold a valid Italian residence permit, or if the reciprocity condition applies (Italian citizens can buy property in the buyer’s home country, as confirmed by the Italian Ministry of Foreign Affairs).

2) Required Documentation (Essential)

Italian Tax Code (Codice Fiscale): this is mandatory for anyone purchasing property in Italy. It is required to register the deed, pay taxes, open a bank account, and sign official documents.
It can be obtained through the Agenzia delle Entrate in Italy or the Italian Consulate abroad.
ANEDDA can assist you in obtaining it quickly, even before your arrival in Italy.
Valid ID: passport or national identity card.
Residence permit: for non-EU citizens living in Italy.
Proof of funds and, ideally, an Italian bank account for smoother transactions.

3) Language at the Notary

If the buyer does not speak Italian, the notarial deed must be translated and a qualified interpreter must be present during signing.

If the notary speaks the buyer’s language, the deed may also be prepared bilingually (Italian plus certified translation).

4) Purchase Process — Step by Step

Purchase Form: once the property is chosen, we prepare a form with all details — buyer and seller information, property description, agreed price, deposit, and completion date.
Preliminary Sale Agreement (Compromesso): once this form is countersigned by both parties, it becomes a legally binding agreement. From that moment, the property is officially reserved for the buyer.
Final Deed of Sale (Rogito): the final step before the notary, where ownership is formally transferred and the deed is registered.

5) Notarial Price Deposit (Optional)

For maximum protection, the buyer may choose the “Deposito Prezzo Notarile”, a notarial service where the notary holds the purchase funds in a dedicated account.

The money is released to the seller only after the deed is signed and the transfer of ownership is completed.

This option is not mandatory, but provides the highest level of security and involves an additional notarial fee.

6) Taxes and Fees — First vs Second Home

Taxes depend on two factors:

whether you buy a first home (primary residence) or a second home, and
whether you buy from a private seller or from a company/developer.

A) Purchase from a Private Seller

First home: Registration Tax 2% of the cadastral value (minimum €1,000) + fixed mortgage and cadastral taxes (€50 + €50).
Second home: Registration Tax 9% of the cadastral value (minimum €1,000) + €50 + €50 fixed taxes.

Note: the cadastral value (valore catastale) is usually lower than the market price, so the effective tax paid is often moderate.

B) Purchase from a Company / Developer (New Build)

First home: VAT 4% on the sale price + fixed registration, mortgage, and cadastral taxes (€200 each).
Second home: VAT 10% on the sale price + €200 + €200 + €200 fixed taxes.
Luxury properties (Categories A/1, A/8, A/9): VAT 22%.

These rates apply when the property is sold directly by a developer or construction company within 5 years of completion.

7) “First Home” Tax Benefits

The first-home benefits (reduced taxes) apply if:

The buyer transfers residency to the municipality of the property within 18 months.
The buyer does not already own another property purchased with the same benefits.
Update (June 14, 2023): Italian citizens living abroad qualify only if the property is located in the municipality of their birthplace, previous residence, or workplace before moving abroad.

8) Costs and Professional Fees

Agency fee (buyer): fixed at 4% + VAT of the final agreed price, payable at the moment of agreement between the parties — that is, when the Preliminary Sale Agreement (Compromesso) is signed.
Notary fees: vary based on the property’s value and complexity of the deed, including any optional deposit service.
Technical checks: cadastral, planning, and legal due diligence, as required by law.
Optional services: translations, interpreters, Power of Attorney for remote purchases, and assistance with financial transfers.

9) Financing and Fund Transfers

Mortgage financing: available to foreign buyers, subject to standard credit checks by Italian banks.
Funds from abroad: must comply with Italian anti–money laundering laws (Legislative Decree 231/2007).
ANEDDA assists clients in coordinating secure international transfers with certified notaries and banking institutions.

10) Pre-Purchase Checks and Due Diligence

Land registry and planning compliance: verify that the property is correctly registered and free from irregularities.
Urban Planning Certificate (CDU): mandatory for land exceeding 5,000 sqm, valid for one year.
Mortgage and lien searches: confirm that the property is free from encumbrances.
Energy Performance Certificate (APE): required by law and provided before signing the deed.

11) After the Purchase

Once the deed is registered, the notary handles all official filings.

Buyers should then plan for ongoing obligations such as:

IMU: municipal property tax, required for second homes and non-residents.
TARI: local waste tax.
Insurance: not mandatory but strongly recommended for buildings and liability coverage.

12) Local Regulations in Sardinia

Coastal protection: no new buildings allowed within 300 meters of the coastline (Regional Landscape Plan).
Extra diligence is required for agricultural or protected zones.
Rental and investment potential: Sardinia offers strong tourism demand, but returns vary depending on area and property type.

13) Practical Tips

Visit the area personally (or via virtual viewing) to understand its surroundings and infrastructure.
Plan ahead for all purchase-related expenses — taxes, notary fees, maintenance, and possible renovation costs.
Decide early whether you wish to proceed directly with ANEDDA. Real Estate Group or through your own legal representatives; both options are equally supported.

Why Choose ANEDDA. Real Estate Group

Buying in Sardinia is exciting but can be complex. With ANEDDA. Real Estate Group, you benefit from:

In-depth knowledge of the Sardinian and Italian property market.
Complete and personalized assistance at every stage.
Verified experience in international transactions.
A trusted network of notaries, lawyers, and technical experts.

With ANEDDA. Real Estate Group, you are in safe hands.

Please note: the information on this page is for general guidance only, may be amended or updated without notice, and does not constitute legal, tax or financial advice.