Taxes on buying real estate: calculating land registry total value (cadastre), and land registry fixed value

When buying a house, one of the most common thoughts is linked to the taxes to be paid. In this page you will find an automatic calculator that will clear all your doubts. With our simple application you will be able to calculate the taxes owed when buying or selling a property for residential use.

First let’s clear some points on the subject. From the first of January 2014 new norms on real estate transactions were put in place. Taxes applied always make a distinction for the seller and the type of purchase. To calculate what you will pay you need to be aware of some parameters linked to your property that are easy to find.

Land register categories

The first thing to do is to check what land register category your house is in. These show the intended use of properties in a given area. They are marked by a letter of the alphabet, a slash and a number. To make it easier there are several groups: group A, B, C, D, E and F.

Knowing your land registry category is really important as each one determines a different fixed value and as a consequence, different taxes. Knowing your land registry category will also be useful for calculating IMU and TASI (Italian property and rubbish taxes). You don’t know your category? We can help you. Download pdf: General land registry categories.

Land registry fixed value

Another point to know is your land registry fixed value. This is the fixed value that is attributed to each property from which it is possible to have independent income (according to parameters set by the revenue authority Agenzia delle Entrate).

With reference to properties registered by census, you can find the land registry fixed value on the purchase contract for the house and or land registry documents. This data will also be useful for calculating IMU and IRPEF (Italian taxes). We can then define this value as “the value needed for the calculation of taxes applied on properties”.

Remember that the land registry fixed value of your property is always calculated by multiplying land registry areas of sites by their estimate rate.

If you don’t know the land registry fixed value of your property you can find it online. Here the free tool created by the Agenzia delle Entrate, “Sister”, comes to give us a hand. All you need is your fiscal code, town of residence, land registry map and further location details.

Vai a -> “Go to land registry fixed online”.

Land register total value

The land register total value of a real estate, also know as fiscal value, is the base for calculating certain taxes. So it is useful and necessary to know. Here are some examples of its use:

  • Inheritance tax
  • Donation tax
  • Registry, mortgage and land taxes (applied to real estate and connected properties bought exclusively for residential use)

You can calculate the land register total value with multiplication. You take your land register fixed value, reassess it by five percent and multiple it by fixed coefficients that are stated by law.

Here is the list of coefficients.

  • Main residence x 110
  • Buildings in groups A and C (with the exception of A/10 and C/1) x 120
  • Buildings in group B x 140
  • Buildings in groups A/10 and D x 60
  • Building in groups C/1 and E x 40,80
  • Land not zoned for building (agricultural) x 90