Tool 04 For sellers
From the price to the net in your pocket.
The sale price is not what you keep. Commission with VAT, any capital gains tax, the mortgage to close: item by item, with the rule and the source. What we have not verified stays out, and we say so.
Yours or your family's. In that case the gain is not taxed, even within 5 years.
The one in the purchase deed, or the construction cost.
Since 2024 the first sale is taxed even after 5 years, unless it was the main residence for most of the 10 years.
Works that increased the value, purchase expenses. Which costs count is set by art. 68 TUIR: we have not re-read it, ask the notary.
In the province of Novara the custom is 3% from each party, plus 22% VAT, unless agreed otherwise. For Omegna and the VCO shore the record of customs is not verified.
Lawyer, certificates, translations: what you already know.
Not a cost of the sale, but it comes out of what you keep.
You keep
€539,040
89.8% of the price · before: energy certificate, compliance checks
From price to net, item by item
- Sale price€600,000
- Commission, 3% + VAT 22%− €21,960Custom of the province of Novara; the signed mandate is what counts.
- Capital gains tax− €39,000Taxable base €150,000: sale price minus purchase price and documented costs. 26% substitute tax, chosen at the deed and collected by the notary, because you sell within 5 years. It can instead be declared in ordinary income tax (IRPEF): we do not calculate that.
- Energy performance certificate (APE)being checkedIt must be attached to the deed: without it the fine ranges from €3,000 to €18,000. The cost depends on the technician: being checked, not deducted.
- Cadastral and planning compliance checksbeing checkedA technician checks the floor plan and building permits. Cost to be quoted: being checked, not deducted.
- Net€539,040
In 2 years, at 5 years of ownership, the gain would no longer be taxed: at the same price, €39,000 less tax.
Net: €539,040
How we calculate
Capital gains: taxed if you sell within 5 years of purchase or construction (art. 67 TUIR), unless the home was your or your family's main residence for most of the period. At the deed you can opt for the 26% substitute tax, collected by the notary, instead of ordinary income tax.
Superbonus: since 1 January 2024 the gain on the first sale of a home with Superbonus works completed no more than 10 years earlier is taxed, even beyond 5 years. Inherited properties and those used as the main residence for most of the 10 years are excluded. How the base is calculated in this case we have not re-read: we use the same formula.
Base: sale price minus purchase price and the documented costs you enter. Which costs can be added is set by art. 68 TUIR, which we have not re-read in the text: that is why the field is yours and the rule stays "being checked".
Commission: the Novara custom is 3% from each party, plus 22% VAT. It is a 2005 custom, not a cap: the signed mandate is what counts.
Energy certificate and compliance: the energy certificate must be attached to the deed, and since 2013 its absence carries a fine from €3,000 to €18,000. The cost of the certificate and of the technician's checks has no official tariff: we show it as an item to be quoted and do not deduct it. We do not cover inheritances, gifts, company sales or VAT-registered sellers.
Sources
- Fiscomania, «Plusvalenza da cessione di immobili» (2/3/2025, fonte secondaria): art. 67 TUIR e imposta sostitutivafiscomania.com · read on 6 October 2026
- ANCE, circolare 274/C/2024 sulla circolare AdE 13/E del 13/6/2024 (Superbonus e plusvalenze; sostitutiva 26%)ance.it · read on 6 October 2026
- Art. 68 TUIR: quali costi si aggiungono al prezzo d'acquisto (non riletto sul testo)no document to link ·
- Camera di Commercio di Novara, «Raccolta provinciale degli usi» 2005, Titolo III, Cap. 1pno.camcom.it · read on 6 October 2026
- ANCE Enna, «Modificata la normativa in materia di APE» (7/1/2014): D.L. 145/2013, sanzione 3.000–18.000 €enna.ance.it · read on 6 October 2026
- Costo di un APE: nessun tariffario ufficiale trovatono document to link ·
- Costo delle verifiche di conformità (tecnico): nessun tariffario ufficiale trovatono document to link ·
Three cases, without the calculator
| Second home, 3 years | Second home, 7 years | Main residence, 3 years | |
|---|---|---|---|
| Capital gains tax | €39,000 | not due | not due |
| Net | €539,040 | €578,040 | €578,040 |
26% substitute tax with no documented costs. Energy certificate and compliance checks are not deducted: the net holds "before" those items.
Indicative. These calculations are not tax or legal advice and do not replace the notary, the lawyer or the accountant. Rules change: every item carries the date on which we read it at the source.
For owners
Your lake home, presented to buyers from Milan, Zurich and Munich.
In Italy TriesteVillas srl is a registered agency: on the lake we can already act as agents. Introduce your home to us: we reply in Italian, English or German.
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The other tools
- 01Purchase costs compared
Italy, Switzerland, Germany and Austria on the same scale, line by line.
For buyers · Open the tool → - 02What your budget buys
The square metres a budget reaches, municipality by municipality, at OMI quotations.
For buyers · Open the tool → - 03Find your lake
Six questions, sixteen places, a ranking explained by the data.
For buyers · Open the tool → - 05What is my home worth
The OMI quotation range for your home, and a valuation made by a person.
For sellers · Open the tool → - 06From cadastral value to market
What the cadastral value is, where to find it and why it is not the price.
For sellers · Open the tool → - 07Documents to sell
The checklist, from the cadastral record to the energy certificate.
For sellers · Open the tool →