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...

Topic

Property

Comment

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.

I totally agree it seems unlikely...it's just I have heard of it being done but can't remember where or from whom I found out about it!

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