Seller reminder

What the seller must do after selling the property

COMMUNICATION OF SALE OF BUILDING

If the sale is made to non-EU people, the seller must present the communication of sale of the building (art. 12 law 59/1978) to the local public security authority (if the Municipality is the headquarters of the Questura, the communication must be submitted to the competent Questura; if the Municipality is not the headquarters of the Police Headquarters, the communication must be presented to the traffic police)
The communication must be presented (or sent by registered mail) within 48 hours from the delivery of the keys. Attention: no extensions are foreseen in case of holidays.

IMU PAYMENT

The seller must pay the IMU due for all months of possession in the year. The month in which the ownership has continued only in part is not counted in the person who has owned for less than 15 days.
The IMU must be paid in two installments, which normally expire on June 30 and December 20. Check the deadlines that will be set.

REPORTING OR COMMUNICATION OF THE IMU

In addition to paying the tax, the seller must also communicate to the Municipality that he has sold the property. If the Municipality has not approved any simplified procedure, the IMU declaration must be submitted in the year following the sale. If the Municipality has approved the simplification regulation, a communication must be made immediately after the sale, in very short terms.
To find out what procedure is adopted by each municipality, you can contact the tax office of the municipality where the property is located or connect to the ANCI website.

INCOME STATEMENT

Contact the Municipality for communication for the purposes of the tax in question.

COMMUNICATION FOR THE PURPOSES OF THE URBAN WASTE DISPOSAL FEE

Rivolgersi al Comune per la comunicazione ai fini della tassa in oggetto.

COMMUNICATION TO THE CONDOMINIUM ADMINISTRATOR

Communicate to the administrator of the condominium the identity of the buyer, by sending a copy of the Deed of Sale.