Keeping a property vacant involves ongoing outgoings that weigh on every owner’s finances. The fixed and variable costs of an empty home range between €400 and €1,500 per quarter. IMU has a significant impact because, unlike properties used as a main residence, it must be paid. TARI is also almost always payable in full, except in rare cases involving homes without furnishings or utility connections. Electricity, gas and water bills continue to include fixed network charges even when consumption is zero.

Work eligible for tax relief falls into four main categories set out by law: extraordinary maintenance, restoration and conservative renovation, building renovation, and measures for safety, efficiency and accessibility. To establish which renovation works qualify for tax deductions in Italy in 2026, it is enough to check that the project falls within one of these legal categories.

The rules for joint residence for married couples include specific tax and registry regulations. If a husband and wife live in separate homes, the ISEE (Equivalent Economic Situation Indicator) and tax return requirements remain in place, while specific parameters apply to the IMU exemption and family status.

Generally speaking, the cost of repainting a rented property depends on what caused the walls to deteriorate, or on any agreement made between the parties. The basic rule on who pays for painting in a rented home is based on normal deterioration over time. The landlord is responsible for ordinary wear and tear, such as yellowing walls or marks caused by structural damp. The tenant only has to pay for repairs when deterioration results from improper use of the property or their own negligence.

The number of rooms, the presence of ancillary spaces such as garages or cellars, and the condition of the building’s systems are among the factors covered by a property valuation report.

A widely used instrument in real estate sales, the escrow deposit is a sum of money the buyer pays to guarantee the purchase offer presented and, more importantly, their intention to successfully complete the transaction. The amount is deposited with a neutral third party, such as a notary or real estate agency; it is not released to the seller until the offer is accepted or the preliminary contract is signed. Upon signing, it becomes a confirmatory deposit.

The landlord's obligations are defined in Article 1575 of the Civil Code and range from delivering the property in good condition to guaranteeing peaceful enjoyment. The legislature has also regulated the distribution of extraordinary maintenance costs, which must be paid by the property owner.

Choosing a broker and managing the paperwork are critical steps in real estate transactions. Asking the right questions when selling a home allows you to verify the accuracy of the documents, the marketing strategy, and the broker's professional qualifications. An analytical approach is essential for maximising profits and minimising any legal risks.