Buying a second property in Italy requires a clear understanding of tax status.

Buying a second property in Italy requires a clear understanding of tax status. In Italian law, the status of a holiday home (casa vacanza) is assigned to an object that is not the main residence of the owner. This definition is based on the official registration of residence, and not on the number of days lived in the apartment. Most foreign buyers do not register as residents, leaving the main home in the country of residence. Italian authorities treat such properties exclusively as second homes for all tax purposes.