Italiano 
ENGLISH 
After finding and choosing the home that’s right for you, the procedure which you will need to follow to conclude the sale usually takes place in three stages:
The irrevocable proposal
The first step is to formulate the details of the proposed purchase with an irrevocable offer. This offer commits the buyer exclusively and clearly states the intention to buy the property under certain conditions. The conditions include the description of the property, the price offered, the mode of payment, the date for the conclusion of the sale and the period within which to accept the proposal.
This proposal is accompanied by a non-transferable cheque, made payable directly to the seller, with the obligation on the part of the estate agent, to deliver it to the seller only in the event of the acceptance of the proposal. In the event that the conditions of the proposal are accepted in writing by the seller, the parties will be bound to continue with the sale, and the seller will be entitled to cash the cheque, which will be considered a deposit.
In the event that the proposed purchase is not accepted by the seller, the estate agent will return the cheque to the buyer.
Preliminary agreement for the sale
After the offer has been accepted, the next stage is the purchase agreement.
The preliminary contract of the sale is a written agreement between the parties, in which the seller and the buyer reinforce the contractual conditions as stated earlier in the purchase offer. It also determines all of the aspects that will be included in the final contract also known as the “il rogito” or “deed”.
The final contract – “The Deed”
The deed is the document that establishes the transfer of ownership of a property from the seller to the buyer. This document shall be drawn up by a notary public and must in writing. These expenses will be borne by the buyer.
Notary fees
If this purchase is considered a “first home” and the sale is from a private party to another private individual, the legislation provides that the purchaser pay a registration tax of 2% of the cadastral and two fixed taxes of Euro 50.00 each.
In the case of a sale of the so-called “second home”, the regulations require the buyer to pay a registration fee equal to 9% of the cadastral value.
In the case of a purchase made from a builder or a company, the price of the property will be payable to the seller in addition to a 4% VAT and three notary taxes of Euro 200.00 each.
In the case of a purchase made from a builder or a company of a “second home”, the price of the property will be payable to the seller in addition to a 10% VAT.
In addition to these costs you must pay the cost of tax stamps, the cost for research, and the notary fees including VAT.