Idee In Movimento : Immobiliare : Come Comprare Casa

Welcome to the section of our website dedicated to your doubts and your uncertainties. Here you will find many answers and a complete picture of the complex matter of the real estate selling and buying. In order to buy house it is necessary to know the U.T.E and to know to interpret cadastral and urbanistic documents, to know the registries of the RR.II., to have at least slight notarial, legal, technical and fiscal knowledges. In this section we will face all these arguments and we will explain how to proceed in order to acquire a real estate. The preliminary contract, fiscal aspects, the taxes, the facilities, the tax deductions, several types of renting contracts, the patrimonial regimen, the first house and deluxe houses, the real estate exchange and a lot of other arguments. For the rest, our advisers are to your disposition in the section "contact us", but face the reading of the following text with serenity: if you count on becoming our customers you will not have the need to learn all. How to acquire a real estate property The location of a piece of real estate to acquire is not always easy. Sometimes disorientation is caused by the insufficient acquaintance of the offices to which you can ask for information. The main referable public offices are: the municipal technical office, that is informed on the pieces of real estate located in the municipal corporation, the quarter and the zone. The U.T.E. - the Technical Revenue Office (cadastre) with its headquarters normally located in the main city of the province, and the archive of the real estate registries (the mortgage office), with its headquarters in the main city of the province too.
The U.T.E. - Cadastre The cadastre, distinguished between cadastre of lands (NCT) and cadastre of manufactures (NCEU) has the scope to take a census of the geometric (topographical) aspects of the pieces of real estate and lands, and to take a census of the technical and economical aspects of properties. The first aspect regards the measurement and the graphical representation of every basic unit called "cadastral particle", that is a continuous portion of same situated land or building situated in the same municipal, owned by the same person, of the same quality or class and with the same use destination. Therefore if more buildings and/or lands, also if of the same owner, are not of the same class, form various particles. The "Cadastral Particles" are also classified by: their position, assigning a number corresponding to the zone in which these are located; a typological evaluation and by the use destination, assigning the particle to a category (residential buildings have assigned letter "`A`" and a number, garages letter "`C`" and a number, etc); a qualitative evaluation, assigning a CLASS denoted by a number; the CONSISTENCY, providing for the residential units the number of rooms considered habitable by the cadastre; the taxable potential income, that is the ability of the cadastral particle to create yield. The documents, useful and necessary to locate a real estate piece, are cadastral maps, all in 1:200 scale, which represent all the information useful to identify the real estate property. The Archive of the Real Estate Registries - Mortgage Office In this archive are stored all the documents about the owner-changing and other contracts relative to real estate properties, like saleacts, mortgages and other legal documentation regarding real estates. It's named TRANSCRIPTION the act of reporting in the registry legal issues regarding a real estate property, as sell contracts, contracts which start, transfer or vary the usufruct rights of a real estate or its surface, rent contracts for more than 9 years, and all other acts as to the Art. 2643 of italian civil law. It's named INSCRIPTION the act of reporting in the registry about mortgage contracts and other similar contracts. The archive contains also all the documents related to the other registered contracts. The registries are maintained on the personal basis, and not by real estate piece as subject of contracts. The real estate property history can bereconstructed through its owners succession. So, it's very important to know all about the actual owner, in order to prevent common mistakes as basing theresearch on two different persons with the same name. Transcribing information about a real estate property to the archive of the real estate registry, which is a kind of "declarative advertising", the sell will be opposable by the others. Some information about the cadastral categories A/1 High class residence: these are real estate units belonging to buildings in valued zones with advanced constructional, technological and of rifiniture characteristics, greater then the ones of residential buildings; A/2 Civil residence: a kind of real estate unit belonging to buildings with constructional, technological and of rifiniture characteristics of such a level answering to local demand of the market, for buildings of residential type; are included in this category also mini-residences of remarkably inferior consistency compared to that of the civil residences, with characteristics of rifiniture and technological systems adequate to this category; A/3 Inexpensive Residence: these are real estate units belonging to buildings built with economic materials and refinitures, and with the technological systems limited to the indispensable ones; are compatible with this category also the mini-residences with less consistency than residences of inexpensive type, with constructional, technological and refiniture characteristics proper of this category; A/4 Popular residence: these are the real estate units belonging to constructions having characteristics and rifiniture of modest level, and with a limited equipment of indispensable systems; A/5 Ultra-popular residence; A/6 Rural residence; A/7 Small villas residence: for small villa you must intend a building, even if divided in several real estate unities, having constructional, technological and of finishing characteristics proper of a civil or inexpensive constructions equiped, completely or in part, of cultivated areas, or gardens; A/8 Villas: for villas you must intend a kind of construction characterized essentially by the presence of a park and/or a garden, properly built up in urbanistic zones intended for such constructions, or in the valued zones with constructional a refiniture characteristics of higher level respect to the ordinary constructions.
The real estate units are divided, particularly under the aspect of the fiscal legislation, in base to their use, in: PRINCIPAL RESIDENCE: a kind of residence in which the person, having ownership or other real right (or his/her relatives), habitually reside (it is also considered as principal residence the real estate unit owned or having usufruct rights by elderly or disabled people that acquire the residence in sanitary or recovery institutes, because of permanent refuge, only if the same real estate unit is not rented; REAL ESTATE UNITS PLACED AT DISPOSAL: these are the real estate unities owned, additionally to the habitually used one as principal residence of the holder or of his/her relatives (husband/wife, relatives within the third degree and kins within the second degree) or used by them for arts and professions execution or for their commercial enterprises. Are also considered as placed at disposal that real estate units owned in multi-proprerty option or destined to the renting, if left vacant; REAL ESTATE UNITS DESTINED TO THE RENTING: these are real estate units being rented to thirds; FIRST HOUSE : it is considered as first house the real estate unit that has the following characteristics: It is not a luxury residence; It is situated in the territory of the municipality in which the buyer has or establishes, within one year from the purchase, his/her own residence, if different, in municipality in which the buyer has his/her own activity; if transferred to the foreign countries for job, that in which the company has its offices, or has activities the company on which it depends. In the case in which the buyer is an Italian emigrant to a foreign country, the real estate property have to be acquired as first house on the Italian territory; In the action of purchase, the buyer declares to be not exclusive owner or to have not ownership in communion with the consort, usufruct rights or residence of other house in the territory of the municipality in which the real estate property to be purchased is situated; In the action of purchase, the buyer declares to be not exclusive owner or to have not ownership in communion with the consort, usufruct rights or residence of other house in the Italian territory, using facilitations for the first house. PERTINENCES: it is a pertinence a thing destined to serve or to decorate another one, without being an integral part of it, but only with the function to increase its utility or value. (for example, a box, a wine cellar etc.) RURAL CONSTRUCTIONS : are possible pertinences to use as house, if the real estate unity is to the service of an agricultural land and it is used by the owner of the land or by who conducts the agricultural activity. LUXURY RESIDENCES : are defined luxury residences the real estate unities built in base of construction license released before to August 1969, having specific characteristics. Luxury Residences: Are realized on areas destined by the urbanistic authority decisions, adopted and approved, to "villas", "private parks" or to constructions qualified by the aforesaid decisions as "luxury". Are realized on areas for which the urbanistic authority decisions, adopted and approved, foresee a destination with building category of single-family houses and with specific prescription of quotas of at least 3000 m². Are excluded the agricultural zones even if are allowed residential constructions. The residences which are part of buildings that have volumes greater than 2000 m³, and which are constructed on quotas in which the built volume is under 25 m³ for each 100 m² of surface enslaved to the buildings. The single-family residences endowed with swimming pool of at least 80 m² surface or tennis fields with drained foundation having greater than 650 m² surface. The houses made up of one or more rooms constituent the same lodging, having total useful surface greater than 200 m² (are excluded balconies, terraces, wine cellars, attics, staircases and car parking places) and having as pertinence an open surface of over six times the covered area. The single real estate unities having total useful surface greater than 240 m² (are excluded balconies, terraces, wine cellars, attics, staircases and car parking places). The residences making part of buildings or constituent buildings placed on areas which are destined to the residential housebuilding, when the cost of the covered land and of the pertinence overcomes of once and a half times the cost of the construction only. The houses and the single real estate unities that have more than four characteristics among those of the following: Total useful surface of the apartment greater than 160 m² (are excluded balconies, terraces, wine cellars, attics, staircases and car parking places); Covered and uncovered terraces and balconies: when their total useful surface overcomes the 65 m² limit; To the service of a single urban real estate unity; Elevators: when there are more than one elevator for every staircase, every addictional elevator counts as a characteristic if the staircase serves less than seven floors; Service staircase: when is not prescribed by laws, rules or imposed by necessity of prevention of accidents or fires; Freight elevator or service elevator: when they service less than four floors; Main staircase: having walls covered by valued materials for an average height greater than cm. 170, having walls covered by materials worked in appreciated way; Clean free height of the floor greater than mt. 3.30 except in case building rules foresee greater minimum heights; Entry doors in the apartments from internal stairs: in appreciated woods, of carved wood, graven or intarsiated, with valued decorations, overlapped or engraved; Internal borders: as to the letters a), b), c) of the preceding characteristic, even if drummed, if their total surface overcomes the half 50% of the total surface; Floors: performed for a total surface overcoming the 50% of the total surface of the apartment: in appreciated material, with components realized in appreciated material; Walls: if over the 30% of their total surface is: realized with appreciated materials and fine works, dressed up with appreciated cloth or other appreciated materials; Ceilings: if have decorated chests or taut plasters, built on the place or painted by hand, excluded the small outlines of separation between walls and ceilings; Swimming pool: covered or uncovered, in masonry, when is to service for a building or for a complex of buildings including less than 15 real estate unities. Tennis field: when is to service of a building or a complex of buildings having less than 15 real estate unities.
How to purchase After the oral negotiations with the owners of the real estate property that you intend to purchase, it's difficult that the parts undersign the notarial act of trading, and in the almost totality of the cases they stipulate additionally a preliminary contract. In the case the oral negotiations are done with real estate Agents, the preliminary contract is generally preceded by the acceptance from the seller of a purchase proposal. The Preliminary Contract has the purpose to establish the obligations and the rights of the buyer, of the seller and the mutual obligation of the parts to stipulate in the future the definitive contract that must be stipulated in written form and must contain the essential elements postponing to a following moment the control on the existence of the presuppositions and of possible vices of the thing object of the bargain. The preliminary contracts are subjected to recording, which happens behind payment of a tax of 130,00 EUR. In the case in which the preliminary contract foresees the payment of a sum of the buyer as confirmatory deposit, such amount is subjected to proportional registry taxes in the amount of 0,50%; this amount can be deduced at the moment of the stipulation of the definitive act if the purchase will be effected in registry taxable regime, instead it is an unrecoverable additional cost if the purchase will be done in V.A.T. regime. If in the preliminary contract are foreseen also account payments, it is essential that the same contract contains the declarations of the buyer about conditions to get the facilitations related to the first house. In this case the payments are subjected to proportional registry tax of 3% for contracts in registry taxable regime or 4% if contract is in V.A.T. regime. At the moment of the notary act, the registry tax amount must be calculated keeping in mind already paid amounts. If the declaration related to the facilitations for the first house results false, will be applied an administrative sanction equal to the difference among the tax calculated in base to the shares without facilitation and that paid in base to the facilitated share, increased by 30%, addicted to the delay taxes. The Confirmatory Deposit In the moment in which the parts stipulate a contract, the two parts are automatically binded, and the missed respect of one of the contractual conditions by one of the two parts can bring to the application of a reimbursement of damage. The requiring part will have however to evidence, during the judgment, the real amount of the suffered damage caused by the breach; this could turn in an advantage for the part that have not respected the contract conditions if the other one didn't succeed in giving the evidence of the damage immediately. The confirmatory deposit is used to eliminate such drawback; in the case in which the contract doesn't have execution, if the buyer has made a confirmatory deposit and doesn't obey to contract rules, the seller can hold the full amount of the confirmatory deposit and can consider the contract as resolved; instead, if the seller doesn't obey to the contract rules, the seller must return the double of the amount of the confirmatory deposit. Once undersigned the preliminary contract, or in the same preliminary contract, the parts (the last word always goes to the buyer) choose the notary and establish the date of the notarial act in which to undersign the definitive selling act. The Notary The NOTARY is a public officer named to receive actions among alive people and last wishes, attributing them public faith, preserving it in deposit, releasing copies of it, certificates and extracts. The notary is therefore a free professionist who can do the public functions of certification, directly remunerated by the according parts accordingly to a rate fixed by Ministerial Decree. The notary must refuse to complete actions prohibited by the law or contrary to the public order or to the decency. To predispose the contract stipulation, must be presented to the notary copies or original of a series of personal and related to the object of the trading documents. Required personal documents: Copy of the identity card of all of the subjects that must partecipate to the contract stipulation; Copy of the italian fiscal code card; Certificate of marriage for conjugated subjects; Other documents in particular cases related to the civil status. Required real estate property-relative documents: Cadastral map of the real estate property; Copy of the act with which the seller has acquired the right of ownership (certificates of trading, inheritance or other); Remission request for changes eventually effected without having the building license (if required); Copy of the receipts of the payments relative to possible building remissions; Copies of the receipts of payment of the italian I.C.I. taxes; Copy of the condominium rules if the trading act is relative to a real estate unity doing part of a condominium. On the basis of the provided documentation, the Notary effects the necessary checks through the office of the Real Estate Registry in order to verify the authenticity and the ownership of the sold property, and the possible existence of burdens on the same property. Once all of the terms of the contract are checked, the notary calls both the parts in order to complete the stipulation of the contract. Are reported in the contract all the terms relative to the transaction, a detailed description of the traded property and of the eventual burdens on it, the accorded price, all of eventual payments already done, and the restant payments dates - if not done during stipulation, the obligation of the seller to deliver the good within one determined date and the accord of the buyer on the state of the real estate property. The established price is all-inclusive It is defined "all-inclusive" when the suitable price refers to the whole real estate property and not to its measure, even if this is specified in the contract. In such case the verification of the measure doesn't involve changes to the agreed upon price, except when the difference (positive or negative) overcomes of 1/20th of that suitable in contract. In this last case, if it is the buyer to have to correspond the difference of price, he can choose to pay or to recede from the contract. The seller's right to the supplement of price (when it is allowed to him) expires in one year from the delivery of the real estate property. In the cases in which the buyer has the right to recede from the contract (for possible false declarations of the seller or for other causes besides that illustrated above), the seller must return the full amount and to refund the expenses of the contract. The expenses of the contract are of competence of the buyer The contract, once undersigned by the parts identified by the Notary, is registered in the Registry Office and deposited in the Real Estate Registry Archive. Only after the transcription in these last ones the contract is opposable by thirds. The Barter The trading contract can have as object the mutual transfer of the ownership of things or other rights, in this case we can call it a barter. The contract can foresee a pure exchange of goods of peer values, or to foresee a balance for who receives the good of smaller value in comparison to the given one. Contrary pact excepted, the expenses are divided in equal or proportional parts among the parts. In general are applied all the anticipated norms of law, to the barter contract, as for the trading contract. Under the fiscal aspect three possible cases can be foreseen: Both the transfers contemplated in the contract of barter are subjected to the VAT - In this case every subject utters, towards the other, an invoice subdued to VAT, with the correct VAT amount for the given good; Only one transfer is subected to VAT while the other one is in registry tax regime - In this case the contractor that must apply the VAT utters in the comparisons of the other an invoice with VAT applying the correct VAT amount for the given good; The transfer, with which a private transfers the good in object of the barter, is subjected to proportional registry tax - None of the transfers is subjected to VAT. The act is subjected in full to proportional registry tax. The rateable base is the value of the good that results in the application of the biggest tax share, even if the value of the good is the smaller one among the barted ones. The property regime In the case in which conjugated persons are involved in the contract, it is necessary to know the existing property regime among the consorts, because starting from September 20th 1975 the family rights reform has introduced the principle that in absence of different conventions the regime among the consorts is that of the Legal Communion and not that of the separation of the goods in base to the preexisting laws. LEGAL COMMUNION : it is the property regime for which all the goods purchased by the consorts, together or separately, after the marriage (if happened after the date of gone into effect of the reform) or after such date, as well as the increases of the preexisting to the marriage goods, they are part of the communion. Remain of exclusive ownership of one of the consorts: The goods acquired because of donation or of hereditary successions unless in the action of liberality or in the will is specified that they are attributed to the communion; The goods of personal use of every consort and its accessories; The goods that serve to the profession of the consort, except those of a company that is already part of the communion; The goods and the sums gotten as reimbursement of a damage (insurances) as well as the pension relative to the partial or total loss of the working ability; The goods purchased with the price of transfer of the good of exclusive ownership or with their exchange, always if this is specified in the purchase contract. The above definition is not appliable to the real estate goods and for those so-called "registered" goods (as automobiles, yachts etc.); such goods in fact will remain excluded from the legal communion regime only if the other consort has also taken part to the contract, declaring to agree to the exclusion. The management of the goods in communion is up to for the ordinary administration (maintenance and perception of possible fruits) to both the consorts separately, for the extraordinary administration (actions performed in order to modify the consistence of the patrimony of the communion) to both the consorts jointly. The actions of extraordinary administration completed by one consort without the necessary consent of the other one, if related to real estate property or to registered goods, are voidable upon request of the other consort, within: One year from the date of the transcription of the action; One year from the date in which the other consort has had knowledge of the same action; One year from the breakup of the communion if the action was not transcribed and the other consort has not had knowledge about it before the breakup. The goods in communion also have the characteristic to be considered from the law as goods of the family and destined to satisfy its needs. For this reason the law establishes that for the extraneous to such needs obligations, the goods of the communion can be submitted to forced execution only if the personal goods of the consort to which the appointments or the obligations do specifically head are not noticed enough. The goods in matter primarily respond instead: of all the burdens on them during the purchase (for example, a mortgage to guarantee of a loan); of all the burdens of the public administration; of the expenses for the maintenance of the family and for the education of the children, and of the obligations, also if separately contracted, by the consorts in the interest of the family; of every obligation jointly taken by the consorts. The legal communion of the goods is lost for death of one of the consorts, for annulment of the marriage and for divorce as well as in the cases of declaration of absence or presumed death of one of the consorts, legal separation, judicial separation of the goods, conventional change of the property regime and for failure of one of the consorts. Separation of the goods is the regime for which every consort preserves the exclusive ownership of the goods purchased after the marriage besides those preexisting. This regime must be expressly subscribed by the consorts through a declaration during the celebration of the marriage, or with a special convention stipulated by a public act. In regime of separation, every consort has the enjoyment and the administration of the goods of which he/she is the exclusive owner, so that he/she can enjoy ot such goods in full autonomy. With the matrimonial conventions the fiancèes and the consorts can decide to adopt property regimes different from those disciplined by the law, stipulating among them special conventions, which must have the form of public act, to punishment of nothingness. The conventions can be stipulated in every moment and must be annotated to border of the action of marriage. The content of that conventions has besides not to be in opposition with the rights and the duties foreseen by the law for the marriage, neither to bring back in communion goods of strictly personal use. Property fund: the law establishes that every consort or both, for public act, or a bystander also for will, can constitute a property fund, destining determined real estate goods or furniture inscribed in public registers, or credit titles (for ex. actions and obligations) to face the needs of the family. When the constitution of the property fund is made by a bystander, it is completed with the acceptance from the consorts. The ownership of the goods constituent the property fund is up to both the consorts, except is otherwise established in the act of constitution, and the fruits of the goods must be employed for the needs of the family. It is possible to alienate the goods of the property fund only with the consent of both the consorts and, if there are under-aged children, with the authorization of the judge and only in the cases of necessity or evident utility. The goods constituent the fund are secure from executive actions for debts that the creditor knew to have been contracted for purposes extraneous to the needs of the family. The destination of the fund finishes following the annulment or of the breakup or of the cessation of the civil effects of the marriage. If there are under-aged children, the fund must exist up to the conclusion of the grow of the last child: in this hypothesis, the judge can dictate, on appeal of whom has interest, norms for the administration of the fund.
The various contract typologies Besides the right of ownership, are foreseen by our law other rights, as the usufruct right, the use and the residence even if these last rarely frequent and replaced, above all in the residences, from relationships as the location or the usage agreement, as well as the right of surface. In every following case we will provide some explanations on the real rights and on the relationships of location and usage right agreement: USUFRUCT: The usufruct is, as to the art. 981 of the Civil Code, the right to enjoy some thing received in usufruct and to draw from it every utility that this can give, with the obligation besides to respect its economic destination. Are dues of the usufructuary the expenses related to the custody and to the ordinary maintenance, while the extraordinary reparations remain of pertinence of the owner. The usufructuary has the right to an indemnity for the improvements that subsist to the moment of the restitution of the thing. The duration is established in the constitutive act, but it cannot exceed the life of the usufructuary or thirty years if constituted for a juridical person. The right can be transfered to another person if the act does not explicitly forbid it. THE USAGE: As to the art. 1021 of the Civil Code, the usage is the right to use a thing and, if it is fertile, to pick up its fruits; the all in the limits of the needs of the user and of his family, and such needs must be valuated as to the social condition of the user. The usage right cannot be transfered. The expenses related to the ordinary administration and the taxes are paid by the user in proportion to the quantity of the used good. THE RIGHT OF RESIDENCE : Accordingly to the Art. 1022 of the Civil Code, the right of residence consists in the right of a person to live in the house whose use is granted him by the owner, in the limits of the needs of the same tenant and his/her family. For the transfer and for the division of the expenses is as specified for the usage right. THE RIGHT OF SURFACE : This is a real right of enjoyment and, as such, its characteristic is that of to compress the power of enjoyment by the owner. For understand better such a right, we need to remember that everything that is above or under the ground belongs to the owner of the same ground. The owner of the ground can derogate to this principle, giving to others the right of surface. The law considers two main cases: The owner alienates the ownership of the construction separately from the ownership of the ground; The owner of the ground grants to others the right to do or to maintain above the ground a construction. The right of surface is established by contract to transcribe, free or to onerous title, or for will. It could have an expire date or it can be perpetual. As a particular type of ownership (surface ownership): it can be alienated, mortgaged, or however subdued autonomously to acts of disposition, and it is also worth under the level of the ground (for instance a cave, a wine cellar, a garage). The right of surface is extinguished: By renunciation of the holder; For confusion, when the ownership of the ground and the surface ownership are of the same person; For expiration of the term, if the right has been constituted for determined time; For prescription, if the construction is not performed within 20 years. The destruction of the construction doesn't involve, contrary pact excepted, the extinction of the right of surface, but if not recostructed within 20 years, the right is prescribed. When the right of surface is extinguished, the principle of the accession is applied, and the owner of the ground purchases the ownership of the construction. RENTING CONTRACT It is commonly named as leasing (renting) a contract with which a part, said landlord (often the owner), is forced to make to enjoy to the other part, said leaseholder or conductor or renter, a movable or immovable thing for a determined time period, on the payment of an established price. The landlord has to: Provide the immovable property in a good status of maintenance, without serious defects or defects such to decrease in appreciable way the fitness of the thing to the agreed use, or to expose the health of the conductor or his/her relatives to serious danger; Maintain it in a status useful to serve to the agreed upon use; Guarantee its pacific enjoyment during the location; Perform the necessary reparations except those of small maintenance, that are to load of the conductor; Protect the tenant from the nuisances that decrease the use or the enjoyment of the thing, brought by thirds that pretend to have rights on the same thing. The tenant must defend himself by alone from all the other types of nuisance (for example; excessive noises, intolerable immissions). The tenant has to: Take on consignment the thing and to observe the diligence of the good family father enjoying the use of it for as determined by the contract; Pay the agreed amounts within the agreed terms; Return the thing to the landlord in the same status in which it was received, except damages that are caused by the elapsed time amount, or by the established use destination; Indemnify to the landlord the damage in case of delayed return; Provide guarantees necessary to guarantee the payment of the established rental; Provide all the reparations of minor maintenance and to warn the landlord for surplus to the ordinary maintenance reparations; The tenant is considered responsible of the loss and of the damages to the rented thing during the rent, if it is not evinced that damage happened not for cause imputable to him (for instance, in case of fire of an assured immovable property the conductor will refund only the difference among real damage and the assurance reimbursement). The tenant, contrary pacts excepted, doesn't have the rights to reimbursements for the improvements effected in the rented thing. The rent is a personal contract, it cannot be transfered without the consent of the landlord. Except contrary pacts, the tenant can sublease the thing to others. The relative contract follows the fates of that principal and the landlord can also ask the payment of the rental directly to the subleaser. The contract must be registered, except if of inferior duration to the thirty days, within 20 days from the date of the signature. The share of the tax of register, currently of 2%, on the rental agreed, is applied for the whole duration or annually on the amount of the rental related to every year with a minimum of Euro 52,00 for every recording. If corresponded on the whole duration, the tax is reduced by 2,5% (half of the legal rate) for every year of duration. The contracts with duration greater to nine years must also be deposited to the real estate registry. THE FREE RENT CONTRACTS This is a kind of contract with which a part delivers a mobile or immovable thing to the other, so that the other part serves for it for a determined time or use, with the obligation to return the same received thing, and essentially to free title. Who receives a thing in free renting has the obligation: To guard and to preserve the thing with the diligence of the good father of family; To not surrender the thing to thirds without the consent of the bailor; To use the thing accordingly to its nature or with the agreed upon modality; To return the thing at the expiration time agreed upon or, if not expiration time was agreed, to simple request of the bailor; To pay the expenses sustained for using the thing. Who recevies the thing has however the right to be refunded some sustained extraordinary expenses for the maintenance of the thing, if these were urgent and necessary. The contract must be registered within 20 days starting from the date of its stipulation and normally is applied a fixed tax, currently of Euro 130,00. Taxes and Facilitations Every real estate unity countersigned by a cadastral number is censussed with the amount of the income or rather with the numerical expression of its ability to produce income. This amount, named cadastral income, is used by the fiscal authorities, opportunely revalued in base of parameters variable in time as base for the calculation of the direct taxes that burden on the real estate properties. Following an explanation of such taxes: IRPEF (Tax on the Income of the Physical People) is due from: Owners of buildings situated in the territory of Italy that must be enrolled in the cadastral registry as endowed with income; Titulars of usufruct or other real (use and residence) right of buildings situated in the territory of the Italian State that must be enrolled in the cadastral inventory as endowed with income; Who possesses buildings used in promiscuous way, that is both for personal or family usage or that for professional activity, handicraft or of enterprise; Who practices enterprise activity, for the real estate properties that, also if used for the exercise of the own activity, are not considered related to the same one because not suitable in the inventory or in the register of the amortizable goods or are excluded, in base to the actual normative, from the patrimony of enterprise; Who owns real estate properties that, accordingly to the actual laws, don't have any requisite to be considered rural; Owners, in condominium, of quotas, such as the quota of cadastral income of the gatehouse, lodging of the doorman and the other condominial services endowed with autonomous cadastral income, which overcomes Euro 52,00. The rateable income is calculated in different way, considering if the real estate unity is both principal residence, disposition unity or unity destined to the location, and in base to the percentage of possession and of the period of possession. The rateable amount of the buildings must be added to the other incomes, in order to determine the total IRPEF tax amount to be paid. ICI (municipal tax on the real estate properties and on the lands), is due from: The owners, The owners of usufruct rights, Titulars of use or of residence rights, even if not residents in the territory of Italy, or for the societies that don't have the legal or administrative center in the italian territory. Municipal offices can deliberate different impositive percentages for the principal residences, for the rented residences, for the kept to disposition residences and for the other non-residential real estate properties. Concerning the lands, the diversification it effected among agricultural lands, non-agricultural lands and buildable areas. On the real estate properties burden also indirect taxes, some of which we list below: INVIM (tax on the increment of real estate property value) The INVIM is an indirect and progressive tax, that strikes the increase of the value of the real estate properties in the moment in which happens both the onerous alienation or the purchase to free title, also for cause of death, of the right of ownership or another real right of enjoyment of the real estate property. For increment of value is intended the difference between the amount drawn by the sale of the property, and the amount spent for the purchase, multiplied by the number of the years from purchase to the sale, increased of the sustained and documented expenses, which are also multiplied by the number of years from the date of expence to the date of sale. The tribute is destined to stop, with the transfers after December 31, 2002. Are subjected to the payment of INVIM those that profit some increase of value and therefore: The sellers; Who receives the real estate property as a gift or an inheritance. THE TAX OF REGISTER: This is the tax that the buyer must pay to the action of the purchase of the real estate property, when the seller part is private. The actual shares, reduced starting from January 1st, 2000, are: 7% of the value exposed in contract for the luxury residences and for the non-residential buildings; 3% of the value exposed in contract for the "first house" and for the goods bound for historical or artistical reasons. When the purchase is performed by an enterprise, and therefore the transaction is subjected to the VAT regime, the tax of register is due as fixed amount, currently Euro 130,00. I.V.A. (VAT, value-added tax) It is the tax applied by the seller, that acts within an activity of enterprise. The VAT shares are: 20% for the luxury residences; 10% for the other residences if the seller is the builder enterprise, or an enterprise which exclusive or principal goal is trading of real estate properties; 4% for the purchase of "first house". CADASTRAL AND MORTGAGE TAXES: These are taxes that must be paid to the real estate property registry for the transcription of the trading acts and for the registration of mortgages: The current rates are of: Euro 130,00 for each of the two taxes when object of the transaction is a "first house", and for all those not concerning with the "first house", VAT is also applied; 3% for the transactions not concerning the "first house" concluded in VAT regime of registry tax. IRPEF Facilitations: it is applied a consistent reduction of tax for the principal residence, currently of Euro 930,00. ICI Facilitations: for this tax are applied facilitations for: Main residences: The municipal offices can deliberate deductions of taxes from Euro 104,00 to Euro 260,00 or, alternatively, the reduction of tax up to 50%; Residences declared as dangerous or uninhabitable, and those really not used: a reduction of tax is applied up to 50%. INVIM facilitations: Reduction of ¼ limitedly to the sells of real estate properties cadastrally individualized as to "for residential use"and relative pertinences (25% reduction); Reduction to the half and of a further ¼ if the buyer has the right to the facilitations foreseen for the "first house" (62,5% reduction). Particular fiscal treatments exist as it regards: the real estate properties that, 'cause of their reference with the political history, to serve in the military, of the literature, of the art and of the culture generally, are recognized of particular interest, and as such are subject of notification, in administrative form, of the Office of the Public Education. The historical-artistic tie is transcribed in the registers and it has effectiveness towards every owner; the rural residences and their pertinences. In order to facilitate the maintenance of the real estate patrimony the Legislator has recently established facilitations under the fiscal aspect, for the interventions of ordinary and extraordinary maintenance performed in "buildings to prevailing private housing destination", in such definition the interventions of restauration and restructuring also included. The concept of building "to prevailing housing destination" differentiates from other concepts expressed in precedence (to es. first house, luxury house) and is applied when: The interventions are effected on single real estate (and relative pertinences, not housing) unities independently stacked in the cadastral group A (and therefore in the categories from A/1 to A/11) except for the category A/10 (offices) indipendently from their use, that is - it is not remarkable that is practiced a housing occupation or a promiscuous one. The interventions are effected on whole buildings that have over the 50% of the surface of the floors above earth destined to private residence. Are also included in the facilitations the interventions effected in condominium parts, even if effected on non housing parts. Facilitation consists in the possibility to take away from the tax on the incomes (IRPEF) and up to the competition of its amount, an amount equal to the 36% of the expenses sustained to a maximum of Euro 77.500,00 for every year, and for intervention as well as in the possibility to apply the VAT with a share of 10% to the billing of the expenses in matter. The deduction must be divided then in constant quotas, alternatively: In the year when the expenses themselves have been sustained and in the following four taxable periods; In ten annual quotas. Facilitation follows the good and therefore the residual quotas are up to the buyer of the good for which the expenses are sustained. The requirements for the deduction appliability, as established by the law, are the following: All the jobs must be performed in buildings censussed in registry; All the jobs must be performed in buildings of which is paid, if owed, the municipal tax on the real estate properties (ICI) from 1997 in before; All the real estate properties must be situated on the italian national territory. Have the right to the deduction: The owner and the "naked" owner (one who have granted a real estate property in usufruct); The holder of a real right of enjoyment - that is the usufructuary, the user, the tenant and the holder of the right of surface; Who holds a residence on the base of a "fit title" and that is the tenant and the user, if all the relative contracts are registered; The family component (consort, relative within the third degree, similar within the second degree) cohabitant with the holder, or holder of the housing unity to condition that he/she sustain the expenses of it; The promised buyer that is already in possession of the real estate property, upon condition that he/she has stipulated a preliminary contract of sale and that he/she has registered it; The partners of separated and undivided cooperatives; The partners of simple societies; The subjects that perform enterprise activity (individual entrepreneurs, also in the form of family enterprise and the partners of societies of people), but with respect to goods non classifiable as "instrumental" or as "commodity"; L'imprenditore edile che lavora sulla sua abitazione. The deductible expenses can synthetically be detailed as follows: Planning; Professionist's parcels ; Execution of building jobs (inclusive purchase of the materials and the parcels); Conformity of the buildings to the laws regarding the electric and methane services; Realization of garages or car parking places; Elimination of the architectural barriers; Containment of the acoustic pollution; Adoption of anti-earthquake measures and static safety measures; Energy savings; VAT taxes, taxes of stamp, and rights paid for the concessions, authorizations, the reports of beginning of the jobs etc.