Changing basis of purchase taxes from purchase price to rendita catastale

12/03/2012 - 11:51

Finally we are getting to the point where we actually understand more clearly what our options and implications are for residency versus non-residency etc and will act accordingly. The last piece of the jigsaw puzzle however is to discover if it is possible to change the basis of the calculations of your purchase taxes from being based on the 'purchase price' to the 'rendita catastale'? When we bought the purchase taxes were based on the full (and fully declared) purchase price because our property was derelict and didn't have a 'rendita catastale' at the point of purchase . This is just being organised now by a local geometra and we should have this figure in the next few weeks. Does anyone have any experience of asking the tax office/notary to accept a new calculation of purchase taxes on the lower figure of the 'rendita catastale' now we'll have one? The reason this is an issue is that we are in the throes of deciding whether to proceed with or to delay our originally planned residency in Italy which'll mean a huge difference in purchase taxes with the change from 'prima' to 'seconda' casa status. Would you go directly to a commercialista on this or to a notary? I've written twice to a local notary we used for the original sale but received no reply...

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I don't believe that you will be able to change your mind on this. The choice to opt for the taxation base being the catastal value has to be written into the atto, and since it clearly wasn't in your case then I think you are stuck with the purchase price as the taxation base. 

You paid tax on the purchase price because it was a unita colabenti - ie it wasnt a house / wasnt habitable.  Now it is a house, and will have a rendita.  However, the calculations were done then, and nothing can change that.  If the AdE wants you to pay back something then it will use the original calculations. 

We recently bought a house in the province of Bologna and applied for residency. We discovered that because we took early retirement just over three years ago and do not yet receive a state pension or work we could not get form S1 to cover our health needs. This means that we have to get health insurance but this has not been straightforward. Please be aware if you are in this situation.  The commune have been very particular and have vetted every policy we have tried. We are very glad that we did not sign or pay without consulting the commune, who eventually gave us a list of their requirements to show to insurance brokers. We have ended up paying just over €2000 for both of us from Assitalia, who liaised directly with the commune for us. This was our cheapest quote except for one company who tried hard to sell us a policy which was for travel insurance and covered our health everywhere except Italy. We don't expect any responses to this post but thought our experience would be useful to others in a similar position.

It is a pity that you did not consult this site earlier. There is a wealth of information if you write "health cover" at the top of the page, your right hand side, and press the "search" button. One of our members, Penny, has become an expert on the topic.  You will also find lots of information on many other topics as well. And if you do not find what you want, simply ask a question. There are many helpful and knowledgeable members. In anny case, I hope that you will enjoy Italy and this Community. Welcome!