Taxation
STAMP DUTY
In accordance with the principle of alternativity between VAT and stamp duty, for the sale of residential properties by private individuals (without VAT registration number), stamp duty, as well as mortgage and cadastral taxes, are applied at the following rates:
- Fixed (€200 each) for sales subject to VAT.
- Proportional at 9% for sales exempt from VAT, or proportional at 2% if you are eligible for "first home" tax benefits.
VAT RATES
For the determination of the VAT rate to be paid, it should be noted that the sales of residential properties (not classified as luxury residences) by construction companies are subject to VAT at a rate of 4% if primary home and 10% if secondary home.
CASA CERRETO - VILLA CUOVE n.4
Welcome to Villa Cuove, a historic gem nestled in the heart of Tuscany, just 4 km from Siena, offering breathtaking views over the Montagnola Senese. Its origins date back to 1492, and over the centuries, this residence was transformed into a splendid country villa in the early 1500s, preserving its elegance and timeless charm.
Today, Villa Cuove is being renewed through an exclusive project: the creation of 8 refined residential units, of which 5 are for sale, along with an independent villa skillfully crafted from the estate’s historic lemon house. Beyond the beauty of the interiors and meticulously designed outdoor spaces, the complex features a private swimming pool for residents and 6 hectares of land, including arable fields and olive groves, inviting you to immerse yourself in the tranquility and natural beauty of this Tuscan landscape.
For those seeking the perfect combination of history, comfort, and scenic beauty, Villa Cuove represents a unique opportunity. Discover your exclusive retreat in the most authentic Tuscany, where every stone tells centuries of history and every view offers timeless emotions.
APARTMENT 4 - CASA CERRETO
Ground floor apartment consisting of living room with kitchenette, two bedrooms and two bathrooms. Garden. Communal swimming pool.
Expected delivery: May 2026
THE APARTMENTS:
CASA BICOCCA – 2 bedrooms, 2 bathrooms, 90 sqm
CASA GINESTRETO – 2 bedrooms, 3 bathrooms, 120 sqm
CASA BARONTOLI – 3 bedrooms, 3 bathrooms, 79 sqm
CASA FOGLIANO – 3 bedrooms, 2 bathrooms, 180 sqm
CASA AGRUMETO – 2 bedrooms, 1 bathroom, 96 sqm