Ram's activity

http://www.agenziaentrate.gov.it/wps/content/Nsilib/Nsi/Home/CosaDeviFar...

Has the comune set its budget? If they havent yet decided the rate you will pay then they wont be able to help you.  You shouldbe paying half of your third at .76 in June, the rest in December.  If the comune decide to set a higher quota, then you pay the rest plus the difference in December. 

I think its the attività that threw us - here meaning company not and not profession. Rachel to be 100% clear you did get 3% agevolazione prima casa but on the purchase price not on the catastal value - because you bought unita collabenti and not a 'house' .  Unita collabenti dont have a rendita catastale and therefore cannot be used as  abasis for calculation..

OK  - that'll teach me to talk before putting my brain into gear. THere is no exclusion for artists/musicians etc on a sale.  THe clause in the atto refers to whether you are buying as a company or not.  If you are buying as a private person from a private person for residential use you can pay taxes on catastal value.  In all other cases, ie from a company, as a company, non residential use - you pay on the price paid at atto and not the catastal value. Hope that clears up my mess! 

Well, if you buy as prima casa, then move away but dont sell the house and switch to seconda casa - and then move back and want your prima casa back - nobody can stop you. However - you may well lose your agevolazione prima casa - ie the tax advantage onthe purchase.  If you sell your prima casa and you took agevolazione at the outset, you have to buy another prima casa within 12 months or you lose it forever.  Your case would be a bit more interesting as you arent actually selling the house, but you would give up your resident status.    I think that it will always be your prima casa for agevolazione purposes  so when it is sold you carry them forward. However, for tax purposes you would switch from prima casa - resident status to non resident and back to resident which has no inherent problems.   Though it might be easier to keep residence - this is a thorny problem as the court of cassazione said that your prima casa is precisely that - the first house you buy in ITaly adn doesnt impinge on your tax status. But the government appealed so now nobody knows what the real situation is! 

Under the new Monti laws the common practise of a married couple having 2 prime case is on the way out.  You get prima casa where the nuclear family live.  A second house will remain a second house - unless the couple are legally separated (and even here there is discussion) To transfer a property into someone elses name requires a atto di donazione which costs about the same as a normal sale, or you sell it to the other person.  Donations are fiddly things as they can be contested.  Either way it has a significant cost.  

Your taxes on the catastal value ONLY - assuming its a normal private house purchase from private sellers then you will be paying 3% plus some bits as a prima casa or 7%+2%+1% as a second home - all basedon the catastal value as it results on your visure when multiplied by the correct figure.   For sales - at the moment - the catastal value is not subject to 60% upgrade that is used for IMU - (though I think it will arrive sooner rather than later)  Because in Tuscany the catastal value is always lower than the purchase price, it obviously makes sense to pay using that method.  IN fact I know of noone who chooses to pay on price if they dont have to. 

Its all true - though I dont know why - when the notaio reads the atto there is a bit where the notaio declares  you are not an artist, musician etc.   Its very bizarre, and have made a note to ask the notaio tomorrow why this is.  Technically there is a choice about how you pay the taxes.  On purchase price or catastal value and subsequent 20% discount of notaios fees!.  HOwever, this isnt always the case.  New house, house bought from company, house subject to IVA, are not subject to sale on catastal value, but on purchase price.  Fabbricati rurali, some types of garage/magazzino and unita collabenti also. The notaio should give you the choice as regards the taxation - but (see above) he may not want to give you the discount.  If you are electing prima casa then you should be paying 3% + various registrations charges.  If you have land attached to the house which is not a pertinence then you will be paying 18% of the price paid for the land.... 

Im going to try and get this back on track.  Im an estate agent (thank you Sir TK) - and most of my clients do ask about future outgoings. If they dont I tell them anyway.  However, it does surprise me how many people leave their brain at home when they go house hunting.  It's one thing to fall in love with a pile of stones and good sense goes out the door, but its another to think you can buy a palace for the price of a rabbit hutch.   Perhaps its my area - but most buyers have done alot of research before they arrive in Sicily - and they have an idea of market prices and the best places to be.  What gets me are those that can say Buongiorno and tell me they are fluent in ITalian, that they are architects, when the most they have ever done is put up a shelf, and are generally experts in everything.  I just dont get it - if you dont know - ask.  it saves alot of embarrassment and expense usually. I suppose the assumption is that everyone is out to fleece you - but you have to trust someone when you start on this lark - and if you arent an architect and are not fluent in ITalian then you have to swallow hard and say the words.   But - to go back to Flips original rant - she is basically right - alot of estate agents dont say anything - usually because they dont know themselves, and alot of people dont ask - or dont think to ask.    As to the use ofthe forums - why not? I trust my research as much as the information I get from other people.  If you are thinking of buying here, living here - there is no such thing as too much information - so for those who whinge about the forums - because they've been there and done that - put yourselves in the shoes of the people who are about to make the step... 

You need to to a) go to the Agenzia dell'Entrate and tell them that you havent taken residence within the 18 month limit. or b) do nothing.  If they check you will have to pay the back tax you should have paid at act, plus a sanction of 30%.  If you do nothing, the sanction will rise with interest payments.    If you had told the Agenzia dell?entrate before your 18 months were up, you could have just repaid the tax with no fine.   Your ICI  - as it was your prima casa you didnt have to pay ICI between 2009 and 2012.  However, as you didnt take residency you will be liable as a asecond home.  So, Id say go tothe comune tell them the truth and ask them to work out what you owe.  From this year you will be subject to IMU.   Then on top of all this you will have your rubbish to pay for.  You need to get a copy of your act ofpurchase from the notaio who did the act, and take that to the agenzia.  They will calculate what you owe.  Do this first and then sort out the ICI-.