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Comprar Propiedad en Italia como Extranjero 2026: Impuestos, Hipotecas y Compra a Traves de Sociedad

Tax-Efficient Property Ownership in Italy for Foreigners

Registration tax, IMU, mortgage eligibility, CIN code, and personal vs. SRL purchase.

Descripcion general

La guia esencial para extranjeros.

Italy permits foreigners to buy property. Key tax decisions vary 2-10% registration tax; IMU on second homes; stricter mortgages for non-residents; buying through SRL for rentals. Read in your language below.

Registration taxes

First home 4%, second home 10%, luxury 9%, SRL purchase 9% + 3% cadastral.

IMU and annual taxes

IMU on second homes and luxury primary, 0.86% base rate.

Mortgages for non-residents

60-70% LTV, stricter documentation, fixed 2.5-4%.

CIN code

Mandatory since 2024 for short-term rentals.

Personal vs. SRL

SRL efficient for rentals or amounts above €350K.

Temas clave

CIN

Italian national code.

Bank account

Italian business account.

Codice fiscale

Required.

Inheritance tax

Italian succession.

IVIE

Annual wealth tax.

Property registration

Step-by-step.

Articulos relacionados

CIN Code 2026

Mandatory code.

SRL purchase

Tax-efficient structure.

IVIE

1.06% annual.

Inheritance tax

Succession.

Codice fiscale

First step.

Property registration

Step-by-step.

FAQ

Puede un extranjero comprar propiedad en Italia?

Si, sin restricciones para no UE, salvo edificios historicos especificos.

Que impuestos pagan los compradores extranjeros?

IMU sobre segundas residencias, mas impuesto de registro (9-10%) y honorarios notariales.

Puedo obtener una hipoteca como extranjero?

Si, los bancos italianos ofrecen hipotecas con LTV hasta 60-70%.

Need help structuring your Italy real-estate purchase?

Book a 30-minute consultation with a chartered accountant who advises foreigners on Italian property transactions daily.