Module 120 min2104 wordsFree — no account
Registration tax or VAT: what you pay at the notary's table
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 395 words · 4 min
Worked example
A low-value rural cottage
Franco buys a small rural dwelling from a private owner; its cadastral value is €9,000. Nine per cent would give €810, but the floor applies, so registration tax is €1,000. With €50 of mortgage tax and €50 of cadastral tax, Franco pays €1,100, roughly 12% of the value on which he was taxed.
Worked example
Giulia's numbers
Giulia buys from a private owner for €200,000 a flat with a cadastral value of €120,000. Using prezzo-valore she pays 9% of 120,000, which is €10,800, plus €100 of mortgage and cadastral tax: €10,900. Taxed on the price she would have paid €18,000 plus €100. From the builder, at 10% VAT, she would pay €20,000 plus €600.
Worked example
The luxury penthouse
A penthouse in category A/1 costs €600,000. If the developer that has just completed it sells, VAT is 22%, or €132,000, plus €600 of flat taxes. If a private owner sells and the cadastral value is €250,000, prezzo-valore brings 9% registration tax to €22,500, plus €100 of mortgage and cadastral tax.
Practical case
Two offers for a second home
Paolo already owns a home in his own town and is looking for a category A/3 flat in another city, so he does not qualify for the first-home relief. He has two offers. A private owner asks €230,000 for a flat with a cadastral value of €110,000, and Paolo will ask for prezzo-valore. A building company offers a flat it completed two years ago for €240,000. How much tax does Paolo pay in each case?
Hint: In the first case apply 9% to the cadastral value and add two flat taxes; in the second, a sale within five years of completion bears VAT on the price, plus three flat taxes.
Show the solution
First offer: private seller, so the registration route. Thanks to prezzo-valore the base is €110,000; registration tax is 9% × 110,000 = €9,900, above the €1,000 floor. Add €50 of mortgage tax and €50 of cadastral tax: 9,900 + 100 = €10,000. Second offer: a builder selling within five years of completion, so the sale bears VAT. The flat is A/3, so 10% of the price applies: €24,000. Registration, mortgage and cadastral tax are fixed at €200 each, €600 in total. Total €24,600. The tax gap between the offers is €14,600, on top of the €10,000 difference in price.
Answer: €10,000 from the private owner and €24,600 from the building company
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.