Given that Italian law changes with alarming regularity, it’s worth knowing the current taxes applicable on property purchases, as many sites are out of date.
Prima casa – ie you are planning to take residency in the next 18 months and dont already have a prima casa in Italy:
2% of the rateable value
Seconda casa: ie you live in a different country/comune/province and this is not your main home – and you dont plan on being here for more than 183 days a year
9% of the rateable value
Apart from a garage or store that is classed as a pertinence to a house, all other buildings rated as C1-C6, agricultural buildings D/10, etc etc all bring a tax of 9% of the price paid, not the rateable value. Non catastoed buildings such as unita colabenti also have a tax of 9%
Agricultural land – rated as E – brings a tax of 15% of the price paid.
All of the above can vary if you are buying from or as a business, if it’s been built within the last 5 years, or if it’s a studio or other non habitative property.