Information is under upgrading in connection with a new tax legislation.

Some information should be given on the sale of buildings to be constructed by those who are defined as builders. Important changes regarding this type of purchase were introduced with D.Lgs. 20 June 2005 no. 122, giving "Provisions for the protection of property rights of purchasers of real properties to be constructed, according to Law 2 August 2004 no. 210" and coming into force on 21 July 2005: it includes precise guarantees in protection of the buyer and against those who sell this type of building, such as the "suretyship" that the builder is obligated to provide, in the preliminary contract, for the buyer for an amount corresponding to the sums that the builder has collected. The failure to provide the suretyship gives the buyer the right to declare the contract "null and void", with the request for reimbursement of the moneys already paid, along with any compensation for damages.
Another important change is that of the builder’s obligation to issue the buyer an insurance policy that, for at least ten years, protects the buyer against damages deriving from the total or partial ruin of the building or from serious fl aws in the construction.

Source: Vademecum" FIAIP 2010

Under the law n. 408 of the 02nd July 1949 and following modifications and integrations, under the law n. 35 of the 02nd February 1960 and following modifications and integrations, of the urgent decree n. 1150 of the 11st december 1967, having law force and converted in the law n. 26 of the 07th February 1968, the following are considered luxury houses:

• 1 - Houses built on areas destined by assumed or approved urban instruments, to "villas", "private park", that is buildings qualified by the above mentioned instruments as "luxury".
• 2 - Houses built on areas for which the assumed or approved urban instruments provide a use with construction typology of one-family houses and with the specific prescription of lots not under 3000 m², excluding the agricultural areas, even if in them residential houses are allowed.
• 3 - Houses that are part of buildings with a cubature higher than 2000 m³ and are built on lots in which the constructed cubature is lower than 25 m³ /vpp for every 100 m² of surface used for buildings.
• 4 - One-family houses provided with swimming pool of at least 80 m² of surface or tennis courts with drained groundbed of surface not lower than 650 m².
• 5 - Houses made of one or more rooms constituting a single manor having an overall functional surface bigger than.200 m² (excluding balconies, terraces, cellars, attics, stairs and car places) and having a pertaining uncovered area with a surface of over six times the covered area.
• 6 - Single real estates having an overall functional surface bigger than 240 m² (excluding balconies, terraces, cellars, attics, stairs and car places).
• 7 - Houses that are part of buildings or constituting buildings on areas however destined to residential construction, when the cost of the covered pertaining land is one and a half the cost of the single construction.
• 8 - Houses and single real estates having more than 4 characteristics among those of the table attached to this decree*
• 9 - The regulations of this decree come into force the first day of the month following that of publication on the Official Journal.
• 10 - To the houses built under building licence released in date previous than the date of coming into force of the present decree the dispositions of which at ministerial decree of 04 th December 1961 are applied.
• 11 - Municipalities have to specify in the building licence and in the project pre-printed forms the urban destination of the area in which the houses object of the same licence are being built and the relative construction rules, as well as the main data concerning the approved project.

* Table of characteristics

CHARACTERISTICS	CHARACTERISTICS SPECIFICATIONS
a) Flat surface	Overall functional surface of 160 m², excluding terraces, balconies, cellars, attics, stairs and car places from the calculation
b) Covered and uncovered level terraces and balconies	When their overall functional surface is bigger than 65 m² on service of a single urban Real Estate
c) Lifts	When there is more than one lift for each stairs, each additional lift counts for one characteristic if the stairs serves less than 7 raised floors.
d) Service stairs	When not prescribed by laws, rules or imposed by need to prevent injuries or fires
e) Freight elevator or service lift	When they do serve less than 4 floors
f) Main stairs	a) with walls covered by valuable materials for an average height higher than 170 cm; b) with walls covered by valuably worked materials.
g) Free net height of the floor	Higher than 3,30 m unless construction rules providing higher minimal heights.
h) Entrances to the flats by internal stairs	a) in valuable or solid and veneered wood; b) of carved or inlaid wood; c) with valuable superimposed or immersed decorations.
i) Internal frames	As at items a), b), c) of the previous h) point even if hollowed in case their overall surface is bigger than the 50% (fifty per cent) of the whole surface
l) Floors	Made for an overall surface wider than the 50% (fifty per cent) of the functional overall surface of the flat: a) in valuable material; b) with valuably worked materials
m) Walls	When for over the 30% (thirty per cent) of their overall surface they are: a) made by valuable materials and works; b) covered by fabrics or other valuable materials
n) Ceilings	If decorated with coffers or with plasters applied in place or painted by hand, excluding the small detachment shapes between walls and ceilings
o) Swimming Pool	Covered or uncovered, permanent structure, when it serves a building or a complex of buildings of less than 15 real estates.
p) Tennis court	When it serves a building or a complex of buildings of less than 15 real estates

Please Note – The calculation of the characteristics, according to the tax breaks has to be referred to every single real estate (flat)

Source: "Code of houses and buildings" 2009 Edition of Il Sole 24 ore