May 19th 2025 - Buying an Italian House (Prima Casa, <183 Days/Year)

I appreciate every one has their own preference but we are trying to meet a number of complicated residency and tax laws to meet our lifestyle needs and ensure we meet countries expectations of us in the process.

Here we lean on Chat GPT to understand the options to meet the Prima Casa status as a primary residence in Italy, whilst maintaining a Green Card in the USA - here is what we learnt.

Buying an Italian House (Prima Casa, <183 Days/Year)

1. Confirm Property Eligibility for Prima Casa

• Location must be your declared “main residence” (within 18 months of purchase)

• Cannot own another home bought with prima casa benefits in Italy

• Must commit to using it as your primary Italian residence (doesn't mean tax residency)

Tip: Property must be in a residential zone. If rural/agricultural, check zoning and urban planning docs.

Spinabella Affaiir - We meet all these requirements as this is the first house purchase in Rome, Italy, we intend on working on declaring as main residence through local registration and we do not have a second property... yet.

2. Appoint an Italian Real Estate Lawyer (Avvocato Immobiliare)

• Handles due diligence, seller checks, and drafting of offer/contract.

• Ensures you meet prima casa declarations without triggering fiscal residency.

Ask them to:

• Verify property status

• Prepare preliminary purchase agreement (compromesso) with prima casa clause

• Confirm you’ll reside legally but not fiscally

Spinabella Affaiir - We are using the sales agent and the local notary to work through the property status, the purchase agreement and we confirm we reside here legally but not fiscally.

3. Formalize Legal Residency (Anagrafe)

• You must register residency in Marino within 18 months of the purchase to keep 2% tax rate.

• Do not stay >183 days/year — that avoids Italian tax residency.

• Residency registration can be based on a declared intent to live there and future restoration.

Bring:

• Italian tax code (Codice Fiscale)

• Passport

• Utility bills or purchase deed

• SPID (digital ID) might help manage online filings

Spinabella Affaiir - This will happen later in the year once we have the house registered and operating with utilities and we have made some friends in the community.

4. Secure Your Codice Fiscale & Italian Bank Account

• Required for the deed, taxes, utilities, and mortgage (if applicable)

• Can be obtained via Italian consulate or in Italy at the Agenzia delle Entrate

Open a bank account in Italy for payment of taxes, notary, utilities, etc.

Spinabella Affaiir - My estate agent went to the Agenzia Delle Entrate and he discovered I already had a Codice Fiscale when I lived in Florence Italy back in 2003 - so this was a win. It's an easy document to secure - that said I did apply for one in Miami and the local Emabassy in writing with a stamped addressed envelope and NO RESPONSE.

5. Sign Preliminary Contract (Compromesso)

• Typically with a 10–20% deposit

• Includes your intent to claim prima casa

• Ensure it includes:

  • Seller’s guarantees

  • Property documents (APE, planimetry, zoning)

  • Agreed timing to complete the deed

Spinabella Affaiir - Paid this once we agreed the price of the house and post negotiations. We need to increase the documentation of this being a Prima Casa. We also intstructed a structural engineer to review the property to ensure it was structurally safe before working on the seller / property documents and agreeing to close within 90 days.

6. Hire a Notary (Notaio) for the Final Deed (Rogito)

• Confirms legal transfer, tax compliance, and prima casa eligibility

• You pay:

  • 2% registration tax (prima casa) on cadastral value

  • Notary fee (~€2,000–€4,000)

  • Small fixed stamp and registry charges

Prepare original ID, codice fiscale, residency certificate (if ready), and payment receipts

Spinabella Affaiir - We are using this Laura Biso Notaio Pugliese who was recomended by our property agent and has been very diligent. She is drafting the deed, managing the tax payable and also informing us of the documentation requirement to a very high standard - The due diligence by the Notary is very high to meet legal requirements in Italy.

7. Post-Purchase Requirements

• Register utilities in your name

• File prima casa residence within 18 months

• Use property as your declared main Italian home (no need to live 183+ days)

• Keep U.S. presence >183 days to preserve Green Card and U.S. tax residency

Spinabella Affaiir - We need to action the following post purchase.

🚫 What NOT to Do

• Don’t register for Italian healthcare (iscrizione SSN) or show economic center in Italy

• Don’t transfer salary or business base to Italy

• Don’t stay >183 days in any Italian calendar year

• Avoid opening VAT numbers or freelance contracts in Italy

📋 Optional But Recommended

• Create a residency timeline to track U.S. and Italy stay durations

• Consult a U.S.–Italy cross-border tax advisor

• Consider a SPID digital ID and Italian email (PEC) for official correspondence