The person selling the house does not pay the transfer taxes: the buyer pays them. Registration tax, mortgage tax, cadastral tax, and VAT are all the responsibility of the buyer. This is established by article 1475 of the civil code: the costs of the sales contract and other related expenses are borne by the buyer, unless otherwise agreed.
It is the opposite of what almost everyone assumes. The individual seller, in an ordinary sale, essentially pays only one thing — the possible capital gains tax — plus technical costs and their own commission share.
What the seller really pays
| Item | Paid by |
|---|---|
| Registration tax | Buyer |
| Mortgage and cadastral tax | Buyer |
| VAT (when applicable) | Buyer, by way of reimbursement |
| Notary fees and expenses | Buyer |
| Capital gains tax, if due | Seller |
| APE | Seller |
| Practices for cadastral or building compliance | Seller |
| Mortgage cancellation, if there is a mortgage | Seller |
| Agency commission | Both parties, each for their own share |
A useful clarification: the division in article 1475 applies between the parties. From a tax perspective, the position towards the financial administration may be more complex, but in current practice the transfer taxes are paid by the buyer through the notary.
Taxes paid by the buyer, for completeness
It is worth knowing them even when selling, because they affect how much the buyer can spend overall and therefore the negotiation.
| Seller | First home | Without benefits |
|---|---|---|
| Individual, or business exempt from VAT | Registration tax 2% (minimum €1,000), mortgage €50, cadastral €50 | Registration tax 9% (minimum €1,000), mortgage €50, cadastral €50 |
| Business subject to VAT | VAT 4% + registration, mortgage and cadastral taxes €200 each | VAT 10% (22% for A/1, A/8, A/9) + registration, mortgage and cadastral taxes €200 each |
Source: Agenzia delle Entrate, guides “L’acquisto di una casa: le imposte” and “L’acquisto con i benefici prima casa”.
When VAT applies
Sales of residential buildings are generally exempt from VAT (article 10, number 8-bis, of DPR 633/1972). VAT is mandatory only when the seller is the company that built or carried out renovation works, within five years of completion. After five years the sale is exempt, with the option to apply VAT by declaring it in the deed.
In other words: if you sell as a private individual, VAT does not apply.
The price-value mechanism
The individual buyer can request the notary to calculate taxes on the cadastral value instead of the paid price (article 1, paragraph 497, of law 266/2005). The value is obtained by multiplying the cadastral income, increased by 5%, by 110 in the case of the first home, and by 120 for other residential buildings.
Since the cadastral value is almost always lower than the market price, the saving for the buyer is significant — and it also reduces the notary’s fee. This concerns the seller because it expands the buyer’s capacity.
The cost the seller risks discovering late
There is one case where the seller does pay considerably: when reselling within five years a property purchased with first home benefits. In this case, the benefit is lost: the avoided taxes must be repaid, increased by a 30% penalty and interest.
The lapse can be avoided by purchasing another main residence within one year of the sale. This deadline must be set on the day of the deed, not remembered afterwards.
Notary fees
They are legally borne by the buyer unless otherwise agreed. The seller only pays their own notary if they choose to appoint one independently — which is rare — and acts pertaining to them, such as mortgage cancellation.
It must be honestly said that there is no longer a mandatory fee schedule: fees have been free since 2017 and vary by area and complexity of the deed. Any amount you find online, including any figure we might indicate, is market data, not a rule. Ask the notary directly for a quote: it is normal practice and costs nothing.
The capital gain: the seller’s only real tax
It arises when selling a property within five years from purchase or construction, with important exceptions: properties acquired by inheritance and those used as the main residence of the seller or their family for most of the period are excluded. Heirs never pay, regardless of when they sell.
There is also a special regime, effective from 2024, for properties on which interventions with the Superbonus have been carried out. This is a topic deserving separate treatment, and we have dedicated a separate article to it.
Agency commission
Is due from both parties, each for their own share (article 1755 of the civil code). The 19% IRPEF deduction on a maximum expense of 1,000 euros is granted only to the buyer, and only if the property is intended as the main residence: the seller does not deduct anything.
A substitute declaration must be made in the deed with payment methods, mediator data, and commission amount (article 35, paragraph 22, of decree law 223/2006).
In summary
The individual seller does not pay transfer taxes. Their actual costs are the APE, any regularization practices, mortgage cancellation, the commission share, and — only in some cases — capital gains tax. The most concrete risk is loss of first home benefits for those who resell within five years without repurchasing within one year.
If you are considering selling in Milano San Felice or Segrate and want a clear overview of actual costs in your case, we provide it with no obligation.
Frequently Asked Questions
How much tax do I pay if I sell a house?
If you are private and do not generate a capital gain, nothing: transfer taxes are paid by the buyer. You pay any capital gains tax, technical costs (APE, cadastral practices, mortgage cancellation), and your commission share.
When selling a house, what must you pay?
APE, any cadastral or building regularization practices, mortgage cancellation if there is a remaining mortgage, commission share, and capital gains tax if applicable. If you bought with first home benefits and resell within five years without repurchasing within the following year, you must repay the saved taxes with a 30% penalty.
What expenses are the seller's responsibility?
Technical and document costs (APE, surveys, compliance practices), mortgage cancellation, commission share, possible capital gains tax. Not registration, mortgage, or cadastral taxes, nor notary fees.
How much tax is paid on a €100,000 sale?
For a private seller without capital gain: no sales tax. For the buyer, with first home benefits and buying from a private individual, the registration tax is 2% — calculated on the cadastral value if requesting the price-value, thus usually well less than 2% of €100,000 — plus €100 between mortgage and cadastral taxes.
Does the seller pay the notary?
No, unless otherwise agreed between the parties: contract expenses are borne by the buyer according to article 1475 of the civil code. The seller only bears acts relating to themselves, typically mortgage cancellation.
Does the first home benefit under 36 still exist?
No. That benefit has expired and was not extended by subsequent budget laws. Some pages still online, including some outdated official static pages, mention it: do not rely on it.
