Imposta Catastale (Cadastral Tax)

A tax due upon a property transfer or certain registrations, earmarked for cadastral services. For purchases from a private seller (subject to registration tax), the imposta catastale is a fixed amount (€50) for first-home purchases and €50 for others (since 2014 reforms). For purchases subject to VAT (from a developer), the cadastral tax is typically €200 fixed. Historically (pre-2014) it was a proportional 1% in some cases. Notaries will calculate this tax in the completion statement. Similarly, for inheritance or gift, a cadastral tax (and mortgage tax) of 2% and 1% (with minimum €200 each) may apply on the cadastral value, unless exemptions. In summary, the imposta catastale is a relatively small fixed fee in most sale transactions today, but it is a mandatory part of closing costs.