Italy is a favourite for foreign buyers, and the purchase is led by a notaio. Two early points matter for non-Italians: a tax code and the reciprocity rule.
Codice fiscale and reciprocity
You need an Italian tax code (codice fiscale) to transact. Non-EU buyers may also be subject to the condition of reciprocity — whether Italy’s rules let citizens of your country buy — though treaties and EU membership often resolve it.
Proposal, compromesso, deed
A purchase typically moves from an irrevocable proposal to a binding preliminary contract (compromesso), then to the final deed (rogito) before the notaio, who registers the transfer.
First-home vs second-home tax
On a private resale, registration tax is generally 2% for a qualifying first home (prima casa) and 9% otherwise, calculated on the cadastral value; buying new from a builder is subject to VAT instead.
For foreign buyers
Surveys (geometra), cadastral checks and the compromesso terms are where problems hide. A verified Italian colleague can obtain the codice fiscale, check title, and review the contract before the rogito.
Tax reliefs and reciprocity points vary — confirm with admitted Italian counsel.