What selling a home actually costs, and who pays for what

The costs of an Italian property sale split unevenly: nearly everything visible — notary, transfer taxes — is paid by the buyer. The seller carries few items, though one of them can be very large.

What the seller pays

The agency commission. It is not fixed by law. Article 1755 of the Civil Code only establishes that the agent is entitled to a commission from each party when the deal is concluded through their work; absent an agreement or local custom, a judge sets it on equitable grounds. Italian market practice runs between 2% and 4% plus VAT per side. On mandates signed by September 2026, TriesteImmobiliare charges the seller nothing.

The part that surprises most sellers: the commission is earned at the conclusion of the deal — when the offer is accepted — not at the deed. If the buyer walks away after acceptance, the agent's right has in principle already arisen.

The energy certificate (APE). Paid by the seller, and needed before the listing goes up: class and index are compulsory in the advertisement itself. Cost depends on the assessor and the size of the property; get two quotes, the spread is wide.

Technical work, where needed. Updating a cadastral plan that no longer matches, or regularising a building discrepancy, means a surveyor and a cost that depends entirely on the case. It is the least predictable item and the reason to check at the start: a discrepancy found mid-negotiation costs more than the paperwork — it costs the discount the buyer will ask for.

Redeeming the mortgage. If a charge is still registered, ask the bank for the redemption figure and arrange its removal. Earlier is better here too.

The big one: capital gains

Sell within five years of buying, where the property was not your main home (or a family member's) for most of the holding period, and the difference between sale price and purchase cost is a taxable gain. You may opt for the 26% substitute tax, paid through the notary at the deed, or let the gain fall into your income tax at your marginal rate.

After five years, for private individuals outside a business, there is nothing to pay. Inherited properties are outside the rule as well.

There is a longer window for Superbonus works: the 2024 budget law added to article 67 of the income tax code a 26% charge on gains from selling properties that received those works, where the sale happens within ten years of completion. Properties acquired by inheritance are excluded, as are those used as a main home for most of the preceding decade. If you took the Superbonus and are thinking of selling, that is the first thing to put to your accountant, not the last.

What the buyer pays

For completeness, because the question always comes up in negotiation: the buyer pays and chooses the notary, pays registration, mortgage and cadastral taxes — or VAT when buying from a developer — and, if borrowing, arrangement fees, valuation and the substitute tax on the loan.

The number that actually matters

In most private sales in Trieste the seller's costs fit on one hand. The real risk is none of them: it is time. Every extra month on the market is another month of service charges, utilities and second-home taxes running — and that usually outweighs the difference between one commission and another.

This is an informative guide, not legal or tax advice: rules change and every case differs. Your notary and accountant have the final word. For your own case write to info@triesteimmobiliare.com or call +39 040 2473628.