JerrySpringer

Am I right in thinking that for property purchased in Italy, non-residents pay a higher rate of stamp duty than residents?

If this is correct, how does one actually prove residency, or what are the criteria for being classed as 'resident', for non-Italian EU citizens?

Are stamp duty rates tiered (according to value of purchase)?

Many thanks

expatbob

So it seems on several websites but it was explained to me as 4% if you declare the house as your first home, and 7% (or more) if you declare it as your second or subsequent home. I've taken this to mean first and second home in Italy. This is from first-hand experience in a particular region, but it is definitely more complicated than this (!) so see also
http://www.italyassist.com/property5.html
and http://www.property-abroad.com/OP/PA...y-in-italy.htm

Considering the large differences in price paid it makes sense to pay for qualified expert advice before proceeding!
I'm only aware that to purchase a house in Italy as a resident of Italy
one needs the proof of residence that one gets from the town hall in the commune where one is staying (hotel, rented appartment). For that you will need passport and several other documents possibly including your birth certificate, naturalisation papers (if not born a EU citizen for example).

You also need a Codice Fiscali which is easy to get online once you provide name, date of birth, place of birth as long as you give the place name in Italian. See http://www.comuni.it/servizi/codfisc/. You will need a Codice Fiscali for buying most things in Italy anyway (mobile phone SIM, utilities, renting a flat, etc).
Not as far as I know, maybe someone else can expand on this.

Janwyse

I believe that there are a series of tables to calculate the cost of the local taxes which depend not only on the actual value of the property, but also on a series of rather complex 'virtual' calculations which are based on local rates devised by local authorities.
You must also remember that in most cities there will be separate taxes for the water, rubbish collection etc. so I assume that there is a totally different set-up in the United Kingdom (I have been an expat almost longer than a resident Brit!). I am actually dealing personally with a number of British citizens who have recently bought homes in Italy, and they are all very taken aback by the amount of bureaucracy they have to wade through in order to organize their holiday homes. The idea of a second home certainly is intended as a home other than in which a person would normally reside. So this term would apply to the 3rd, 4th etc. also. How correct the idea of the 'first' home being in the UK, and so automatically any 2nd home in Italy would be considered as the 'first' home in Italy - I would tend to question that one. Certainly my experience with all the new proprietors here is that they have been paying taxation as a '2nd' home with the exception of one person who is now trying desperately to organize official 'residence' here. I shall be most interested to know the outcome of his research into that one. Anyone got any ideas?