Expert Counsel for Every Step of Your Roman Property Journey

The Soprintendenza Speciale di Roma is the Italian heritage authority responsible for protecting Rome’s archaeological, artistic, and landscape assets. It operates under its own set of rules that override standard building regulations, meaning that properties within its jurisdiction, which covers a vast area of the city, require special permits for even minor interventions.

Failing to comply with Superintendency rules can result in:

• Significant fines for unauthorised historical renovations.
• Mandatory demolition orders to restore the original state.
• In extreme cases, seizure of the property.
• Reputational damage affecting future transactions and contractor relationships.

ILF verifies the exact constraint status of every property before any offer is formalised.

The discovery of ancient Roman remains on a property, whether during renovation or already documented in official records, triggers a specific legal process. The State holds a right of pre emption, and further works may be suspended pending archaeological assessment.

ILF advises clients on the appropriate course of action, which may include:

• Obtaining the necessary excavation or modification permits from the Superintendency.
• Redesigning renovation plans to accommodate or preserve the remains.
• In some cases, reconsidering the acquisition entirely and identifying alternative properties better suited to the client’s development objectives.

ILF provides a detailed Clear Title Report in English that certifies freedom from encumbrances and a clean 20 year ownership history. The report gives international buyers the certainty they need to proceed from initial offer to final deed of sale with complete peace of mind.

A verified clean title also delivers tangible commercial benefits:

• Streamlined sales process, a compliant property can be bought and sold more efficiently, with fewer last minute obstacles.
• Reduced buyer liability, a clean record eliminates inherited legal or financial risks.
• Improved financing prospects, lenders are significantly more willing to extend credit for properties with documented compliance histories.
• Long term value preservation, regulatory certainty sustains the property’s market appeal over time.

Yes, and significantly so. Even where permits are ultimately granted, navigating the Superintendency’s approval system is a lengthy and complex process. Delays in obtaining sign off can push construction timelines back by months and cause project budgets to overrun considerably.

ILF helps clients anticipate these delays by identifying constraints before purchase, engaging with the Superintendency proactively, and structuring the transaction timetable to account for realistic approval timelines, avoiding costly surprises after the deed is signed.

ILF manages the entire administrative lifecycle of your acquisition, eliminating the need for you to be physically present at any stage:

• Italian Tax Code, Codice Fiscale, obtained on your behalf from the Rome Revenue Agency, Agenzia delle Entrate.
• Local bank account opening, coordinated with Italian banking institutions to facilitate fund transfers and payment of purchase taxes.
• Preliminary purchase agreement, Compromesso, reviewed, negotiated, and signed as your proxy.
• Notarial Deed, Atto Notarile, attended and executed on your behalf before the Rome Notary.
• Post purchase registrations, including property registration, utility transfers, and condominium notifications.

Our bilingual attorneys serve as your boots on the ground, negotiating directly with sellers, real estate agencies, and Notaries. Their advantage lies in a deep understanding of both the Italian legal framework and local market dynamics, knowledge that external buyers rarely possess.

ILF’s negotiation approach covers:

• Price negotiation and structuring of payment terms.
• Identification and removal of unfavourable contractual clauses.
• Coordination with the Notary to ensure the deed reflects all agreed protections.
• Management of any last minute issues arising before or during the signing.

Transparency and communication are central to our remote representation service. Clients receive regular updates at every milestone of the transaction, with all documentation provided in English. ILF’s team is reachable by video call, email, and phone across time zones, ensuring you are never left without a clear picture of where the process stands.

You focus on your other commitments, we handle the complexities in Rome, keeping you fully informed and always in control of the decisions that matter.

The key variables are the buyer’s country of tax residence, any applicable Double Tax Treaty between Italy and that state, and the legal nature of the purchasing entity. ILF builds the optimal path by combining:

• Italian non dom regime, Art. 24 bis TUIR, a flat annual substitute tax for new Italian tax residents, capping worldwide income exposure.
• Dedicated corporate structures, to separate real estate assets from personal wealth and optimise cost deductibility.
• Pre acquisition planning, timing of the purchase, change of tax residence, and financing structure to maximise overall fiscal efficiency.

The generational transfer of an Italian property between parties residing in different countries can trigger double succession taxation, both in Italy and in the heirs’ country of residence, if not planned correctly.

ILF supports its clients in preventive structuring through:

• Analysis of applicable bilateral succession conventions.
• Use of instruments such as the international will or the family pact, patto di famiglia.
• Evaluation of holding or trust ownership to separate legal title from beneficial use, reducing the taxable base for inheritance purposes.

Yes, but with the proper safeguards in place. Short term tourist lettings in Rome are governed by a layered regulatory framework that includes:

• Lazio Regional Law on non hotel tourist accommodation, L.R. 13/2007 and subsequent amendments, which distinguishes between occasional lettings and organised activity.
• Regional Identification Code, CIR, mandatory for publishing listings on online platforms since 2021.
• Guest notification to the Questura within 24 hours of arrival via the Alloggiati Web portal.
• Rome Tourist Tax, to be collected from guests and remitted periodically to the Municipality.

ILF manages the entire administrative process and keeps clients updated on the frequently evolving regulatory landscape.

Absolutely yes. Many Roman condominium bylaws, especially in historic buildings in the city centre, contain clauses that expressly limit or prohibit short term tourist lettings. Violations can lead to condominium penalties and even legal injunctions issued by the owners’ assembly.

Before launching any short term rental activity, ILF verifies:

• The current condominium regulations and any relevant assembly resolutions.
• Whether the bylaws can be amended, if the client holds a majority share.
• The contractual protections to be inserted in the preliminary sale agreement when purchasing a property intended for short term lettings.

Rental income from properties located in Italy is taxable in Italy regardless of the owner’s residence, under the source principle. The main tax options are:

• Flat tax, cedolare secca, at 21%, or 26% for those renting more than 4 units, deemed a business activity, a substitute tax with no additional IRPEF liability.
• Ordinary IRPEF taxation, advantageous only where overall Italian income is low.
• 21% withholding tax applied by platforms, Airbnb, Booking.com, for non resident owners, with an obligation to file an annual Italian tax return.
• ILF coordinates the client’s Italian tax position with that of their country of residence to avoid double taxation and optimise the overall tax burden.

Yes. ILF’s key differentiator is an end to end service that spares the client from coordinating multiple advisors. Our team integrates legal, tax, and compliance expertise under one roof:

• Preliminary analysis of the optimal ownership structure.
• Urban planning and condominium due diligence on the property.
• Obtaining the CIR and handling regional and municipal administrative requirements.
• Drafting short term rental agreements compliant with current legislation.
• Managing annual Italian tax obligations, returns, payments, VAT where applicable.
• Ongoing monitoring of regulatory developments on short term rentals in Rome and Lazio.