Whoever sells a second home in Lignano Sabbiadoro in 2026 pays tax on the gain only if the sale comes within five years of the purchase (ten, if superbonus works were done on the home): 26% of the capital gain, withheld by the notary on request, or ordinary income tax (IRPEF). After five years nothing is due, and on an inherited home nothing is ever due. Before the deed three papers are needed, without which the sale is void or fined: cadastral data and floor plan matching the actual flat, the references of the building permits and the energy performance certificate (APE). The rest — the condominium, the systems, a mortgage to be cleared — decides how smooth the sale will be.

In short

  • The gain is taxed only if no more than five years pass between purchase and sale, deed to deed; a preliminary contract signed earlier does not count. The tax is 26% through the notary, or ordinary IRPEF in the tax return.
  • An inherited home is never taxed; for a donated one the five years run from the donor's purchase. Properties with superbonus works have a ten-year period.
  • Without cadastral conformity, or without the references of the building permits (for buildings begun before 1 September 1967 a sworn statement is enough), the deed of sale is void.
  • In Friuli Venezia Giulia building tolerances are 3%, and for works carried out by 24 May 2024 they reach 6% in homes under 60 m².
  • APE: it must be available from the start of negotiations, the energy class goes in every listing and the certificate is attached to the deed: without the clause or the attachment the fine is €3,000 to €18,000.
  • Timing: in Italy homes sell on average in 5.2 months, at a discount of 7.1% on the asking price, 5% in the North-East (Banca d'Italia, second quarter of 2026).

The papers to prepare before the first listing

It pays to collect them before looking for a buyer: some are needed for the listing itself, the others for the preliminary contract, and a discrepancy found mid-negotiation costs time and price. What is needed, and why:

DocumentWhy it is neededIf it is missing
Cadastral record (visura) and floor plan matching the actual flatThe deed refers to them, with the owners' declaration of conformity or a surveyor's certificate (L. 52/1985, art. 29, para. 1-bis)The deed is void: a wrong floor plan is updated beforehand, by a surveyor
References of the building permits: licence, building permit, SCIA, amnestiesThe seller declares them in the deed (D.P.R. 380/2001, art. 46; L. 47/1985, art. 40); for buildings begun before 1 September 1967 a sworn statement is enoughThe deed is void; if the permit existed, it can be confirmed by a later deed
Energy performance certificate (APE)Made available at the start of negotiations, handed over at the end and attached to the deed; valid for ten years (D.Lgs. 192/2005, art. 6)A fine of €3,000 to €18,000, owed jointly by the parties
Administrator's statement of condominium payments and pending disputesThe administrator issues it to any owner who asks (Civil Code, art. 1130); the buyer is liable for the charges of the current and the previous yearNo nullity; but without it the buyer does not know which arrears come with the flat
Declarations of conformity of the systemsSince 2008 they no longer have to be attached to the deed (D.L. 112/2008, art. 35): any warranty on the systems is negotiated between the partiesNo nullity; the buyer may ask for a discount or a warranty
Title of provenance: purchase deed, inheritance or donationThe notary checks the chain of transfers in the land registersFor an inherited home the acceptance of the inheritance must be registered (Civil Code, art. 2648)

«Stato legittimo» in Friuli Venezia Giulia: the Region's rules

Friuli Venezia Giulia has its own building code, regional law 19/2009, which on some details is more generous than national law. A home's «stato legittimo» (lawful state) is the one set by the permit that built it and by the last works that covered it entirely, completed by later permits; for buildings that went up when no permit was required it is drawn from the original cadastral records, photographs and archive documents (art. 40 ter). A deviation of 3% from the project's measurements is not a violation; for works carried out by 24 May 2024 the tolerance rises to 4% in homes of 100 to 300 m², 5% under 100 m² and 6% under 60 m² (art. 41): a margin that matters most in small flats. Tolerances are declared by a qualified technician, also through a sworn statement attached to the deed of sale, and discrepancies in the condominium's common parts do not weigh on the lawful state of a single flat.

Copies of the projects and permits are requested from the Comune di Lignano Sabbiadoro's private building office (Edilizia privata e SUE) with a request for access to records (law 241/1990). Do it first: without those copies the technician cannot compare the flat with the projects, nor say whether a difference falls within the tolerances or needs an amnesty.

The steps of a sale

  • Valuation and papers: the price is measured against the area's OMI values and against real sales, while the documents in the table are gathered.
  • Listings: every sale listing shows the energy performance indices and the APE class (D.Lgs. 192/2005, art. 6, para. 8).
  • Offer and preliminary contract: a private preliminary contract is registered within 30 days, with €200 of fixed tax, 0.5% on the confirmatory deposit and on advance payments, and €16 of stamp duty per four pages.
  • Deed: the parties declare how the price was paid and, if there was one, the agent and the fee (D.L. 223/2006, art. 35, para. 22). The deed is in Italian; a party who does not know Italian can have it in a foreign language known to the notary and the witnesses, with the translation alongside, or through an interpreter (notarial law, arts. 54 and 55).
  • Mortgage: it is paid off from the price and the lien is cancelled at no cost to the seller; the bank sends the notice within 30 days (D.Lgs. 385/1993, art. 40-bis).
  • After the deed: send the administrator a certified copy of the deed, because until then the seller remains jointly liable for condominium charges (implementing provisions of the Civil Code, art. 63).

Nobody measures how long a sale takes in Lignano. The Banca d'Italia survey of estate agents published on 12 August 2026 gives Italy an average selling time of 5.2 months and an average discount of 7.1% on the initial asking price, falling to 5% in the North-East. The market is not small: in 2025 Lignano recorded 657 home sales, 1.7% fewer than in 2024, according to the Agenzia delle Entrate.

The seller's taxes: when there is a capital gain

The capital gain (plusvalenza) is the difference between the sale price and the purchase price, increased by every other cost inherent to the property (TUIR, art. 68). For a private individual selling a home it is income only in some cases (TUIR, art. 67):

SituationIs the gain taxed?
Bought or built no more than five years agoYes
Bought or built more than five years agoNo
InheritedNo, in any case
Received as a donationYes, if the donor had bought it no more than five years earlier; the donor's cost applies, plus the donation tax
With superbonus works (D.L. 34/2020, art. 119) completed no more than ten years agoYes, unless inherited or the main home for most of the period, with its own rules on costs
Main home of the seller or family for most of the timeNo; rare for a second home

A seller in one of the taxed cases chooses between two routes. At the deed they can ask the notary for the 26% substitute tax: the notary calculates it, pays it from funds provided by the seller and reports the sale to the Agenzia delle Entrate, and no further income tax is due on that gain (law 266/2005, art. 1, para. 496). Otherwise the gain goes in the tax return under ordinary IRPEF, which in 2026 runs from 23% on income up to €28,000 to 43% above €50,000. Among the costs to add to the purchase price the Agency lists the taxes paid to buy (registration tax or VAT, mortgage and cadastral taxes), the notary's fee for the purchase and the expenses that increased the home's value: invoices for extraordinary works must be kept.

Two clarifications by the Agenzia delle Entrate matter to anyone selling in Lignano. The five years run from deed to deed: a preliminary contract signed before they expire, even with the deposit already received, does not create a capital gain if the final deed comes later (ruling no. 157/2026, given to a married couple resident abroad). And an appurtenance bought later, a parking space for example, has its own five years even if the flat was bought earlier. From 1 January 2027 these rules move, with the same substance, to articles 76, 77 and 244 of the new consolidated income-tax code (D.Lgs. 117/2026).

A worked example

Example, with hypothetical amounts and real rules: a couple living in Germany bought a three-room flat of 70 m² gross on the Riviera seafront on 15 March 2023 for €200,000, paid €9,000 in purchase taxes and notary fees, and spent €15,000 on new windows and wiring, with invoices and bank transfers. In October 2026 they sell it for €236,000, that is €3,371 per m²: within the area's OMI range, €2,750–3,400.

  • Recognised cost: €200,000 + €9,000 + €15,000 = €224,000.
  • Capital gain: €236,000 − €224,000 = €12,000.
  • Substitute tax through the notary: €12,000 × 26% = €3,120.
  • Without the invoices for the works the gain would be €27,000 and the tax €7,020: the paperwork is worth €3,900.
  • With a deed after 15 March 2028, five years after the purchase, the tax would be zero.

If the couple did not choose the 26% and had no other income in Italy, the €12,000 would enter the Italian tax return at 23%, i.e. €2,760 of IRPEF: less than 26%. Deductions, local surcharges, other Italian income and the rules of the country of residence can reverse the result: the calculation is one to make with a commercialista before the deed, because the 26% is requested from the notary at that moment.

Inherited home, donated home, seller living abroad

Inherited home. It never produces a taxable gain, whatever the price. To sell it, though, the acceptance of the inheritance must be registered in the land registers, so that the chain of transfers is complete. Since 18 December 2025 a tacit acceptance can also be registered on the basis of a sworn statement by the heir contained in a notarial deed (Civil Code, art. 2648, in the text in force from that day).

Donated home. For tax purposes the donor's purchase is what counts: if the parents had bought it twenty years before the donation, there is no capital gain. For buyers, law 182/2025 changed a great deal: a reduction of the donation claimed by the donor's forced heirs no longer affects whoever bought from the donee, who compensates the forced heirs in money; before, the action for restitution could reach the buyer. For successions opened before 18 December 2025 the new rule applies after six months, unless within that period a claim for reduction or a deed of opposition to the donation was served and registered (oppositions registered earlier also remain valid): the notary checks this in the registers.

Seller living abroad. The capital gain on a home in Italy is income produced in Italy even for non-residents (TUIR, art. 23), and the rule allowing the 26% through the notary does not distinguish between residents and non-residents. How the country of residence then treats the same sale depends on the double-taxation treaty and on its own laws: a question for one's adviser at home. An Italian codice fiscale is needed and, if you cannot be in Lignano on the day of the deed, a power of attorney, to be prepared in good time with the notary.

What a buyer in Lignano looks at

  • The price against the area: buyers know the OMI values, which we explain zone by zone.
  • The papers before the home: conforming floor plan, building permits, APE. In Italy 63.1% of purchases are financed with a mortgage (Banca d'Italia, second quarter of 2026), and a buyer who needs a mortgage needs papers that also stand up in front of the bank.
  • The condominium: the last accounts, the budget and any extraordinary works already approved, because the charges of the current and the previous year pass to the buyer too. What the home costs each year is explained here.
  • The APE: it is valid for ten years, but lapses on 31 December of the year after a missed check of the heating system (D.Lgs. 192/2005, art. 6, para. 5).
  • Deductions not yet used for works on the home: they pass to a buyer who is a private individual, unless a different agreement is written into the deed (TUIR, art. 16-bis, para. 8; from 2027 art. 17, para. 10, of the new consolidated code).
  • If the home is let: which contracts are in place, the CIN and who pays over the tourist tax, as explained in Short lets in Lignano in 2026.

Frequently asked questions

Is there tax to pay when selling a second home in Lignano?

Only if no more than five years have passed between the purchase deed and the sale deed (ten for properties with superbonus works) and there is a gain: then 26% through the notary or ordinary IRPEF. On an inherited home, never.

Does a preliminary contract signed within the five years trigger the capital gain?

No. According to the Agenzia delle Entrate (ruling no. 157/2026) the date of the final contract is what counts: the preliminary contract, even with the deposit received, does not transfer ownership.

Can I sell if the cadastral floor plan does not match the flat?

Not as it is: the deed would be void. A surveyor first updates the floor plan at the cadastre; if the discrepancy is also a building one, it must be checked whether it falls within the regional tolerances or needs an amnesty.

I live in Austria: where do I pay the capital gain on my Lignano flat?

In Italy, because the income comes from a property located in Italy; the 26% can be requested from the notary at the deed. How Austria then treats the sale depends on the treaty between the two countries and on Austrian law: ask your adviser.

What this article does not cover

It describes the rules, not your case: it is not tax or legal advice, and the last word belongs to the notary and the commercialista. It does not cover sales by businesses and companies or VAT; nor the buyer's taxes, for which see our guide to buying in Lignano, nor the tax rules of the seller's country of residence. Nor does it say whether the cost of works that already received a building bonus counts in full among the costs: a question for the commercialista before the deed.

If you are thinking of selling your Lignano home

A smooth sale starts with the papers, before the price: cadastral conformity, building permits, APE and condominium lined up before the first listing. When we sell, we start from the property — its area, its papers and who the right buyer is — not from an average. See Sell, or, if you would rather keep it and put it to work, Let; or leave us a short note through Enquire, with no commitment.

Sources

Sources read and links checked on 31 October 2026.