Seconda Casa (Second Home)

Any property that is not one’s primary residence (prima casa). A seconda casa could be a vacation home (like a seaside cottage or a mountain chalet) or an investment/income property (like an apartment rented out). The designation matters mostly for taxes: second homes do not benefit from the first-home purchase tax reductions (so purchase registration tax is 9% instead of 2% ) and they are subject to IMU annual property tax (with higher rates, since primary residences are exempt or lower). Utilities can also be more expensive (some areas have higher water/garbage fees for non-residents). Culturally, many Italian families own a second home in their ancestral town or a holiday area. When a non-resident buys in Italy, it’s usually considered a second home for them (unless they move their official residenza). Financing a second home might be slightly stricter – Italian banks prefer prima casa loans (some offer second home loans but may have a lower LTV or higher rate). In contracts, you may see “da adibire a casa di villeggiatura” (to be used as holiday home), which just clarifies intent. Legally there’s no difference in property rights between first and second home – only the fiscal treatment differs. If you later move into your second home and make it your residenza, you can sometimes update its status (but initial tax paid won’t be refunded, except in limited cases of later prima casa riacquisto credit).