Sardinia Real Estate
Guides: Property in Sardinia
These guides collect what buyers and sellers should know about property in Sardinia — from the island's new administrative map to the rules that govern building near the coast. Sardinia Real Estate is a young portal: its job right now is to connect sellers in Sardinia with buyers abroad, and these pages exist so that both sides start from the same information.
The Sardinia guides
Four guides cover what is specific to Sardinia: the region and its provinces after the territorial reform in force since 17 July 2025, how to reach the island, the Region's funding programmes, and what to know when buying here.
- Sardinia as a region: administration, geography, access
- Getting to Sardinia: airports, ports and mainland connections
- Tax incentives and purchase support in Sardinia
- Buying in Sardinia: Coastal Rules, Seismic Zone and the Deed
The national rules: Italian property law
Seven questions come up in every purchase and are answered by Italian national law, not by regional rules — they read the same in Sardinia, in Calabria and in Sicily. Terra Mia Immobiliare therefore maintains the full texts once, on its Sicilian portal Sicily Real Estate, instead of publishing three copies. Each question is answered briefly here; the link leads to the complete guide.
- How does buying a property in Italy work?
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A property sale in Italy is concluded before a notary in a public deed. In practice the path usually runs from a written purchase offer through a preliminary contract to the final deed, with which ownership passes to the buyer. The law attaches strict conditions to the deed itself: without the cadastral-conformity declaration required by art. 29 of Law 52/1985, or — for buildings whose construction began after 17 March 1985 — the seller's declaration of the building-permit references (art. 46 of D.P.R. 380/2001), the deed is void. These rules apply in Sardinia exactly as in every other Italian region.
- What does the notary cost?
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The notary's fee depends on the property value and the complexity of the deed; a written quote can be requested before the engagement. On top of the fee, the notary collects at the deed the taxes due on the transfer — such as the registration, mortgage and cadastral taxes — and pays them on to the state. Which taxes apply, and at what amount, depends on the property and the buyer's situation: the figures for the individual case come from the notary.
- Which taxes are due at purchase and on ownership?
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Two levels need separating: the one-off taxes at purchase and the recurring taxes on ownership. At purchase, either registration tax or VAT is due, depending on who is selling; the notary calculates and collects the amounts at the deed. As an owner, the main recurring tax is IMU, the municipal property tax: each comune sets its own rates within the national framework, and the amount is calculated from the property's cadastral value. Concrete rates therefore come from the comune where the property stands, not from a portal.
Full guide to purchase taxes and IMU — on Sicily Real Estate
- What is the energy performance certificate (APE)?
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The APE (Attestato di Prestazione Energetica) grades a building's energy consumption in classes and is drawn up by an accredited technician. It is required when a property is sold, and the energy class must appear in sale advertisements. Sardinia Real Estate does not verify the certificate: the energy data in a listing comes exclusively from the seller.
- Which renovation incentives are available?
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At national level, Italy grants tax deductions for building renovation; rates and ceilings are redefined with the budget laws, so current figures are a matter for the Agenzia delle Entrate. Sardinia adds a regional measure of its own: in its 2022–2025 phase, the anti-depopulation programme "Acquisto e ristrutturazione" granted non-repayable contributions of up to €15,000 (at most 50% of the planned expense) for buying or renovating a first home in a comune of fewer than 3,000 inhabitants, with a five-year residence obligation; applications ran through the individual comuni. A follow-on phase from 2026 extends eligibility to comuni of up to 5,000 inhabitants, but as of August 2026 its conditions had not yet been published.
- What should foreign buyers know?
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The rules at the notarial deed are national and do not depend on the buyer's nationality. One tax rule concerns people moving from abroad in particular: holders of foreign pension income who transfer their tax residence to a Sardinian comune of no more than 30,000 inhabitants — a threshold in force since 7 April 2026, previously 20,000 — can opt for a 7% flat substitute tax on their foreign income for nine tax periods (art. 24-ter TUIR). The option requires not having been tax-resident in Italy in the five preceding tax periods. Whether the regime fits an individual case is a question for a commercialista.
- Which documents does a sale require?
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Italian law makes two sets of documents a condition of the deed's validity. A transfer of an urban building is void without its cadastral identification, the reference to the floor plans filed in the cadastre, and a declaration — or an accredited technician's attestation — that they match the actual state of the property (art. 29, comma 1-bis, of Law 52/1985). For buildings whose construction began after 17 March 1985, the deed is also void without the seller's declaration of the building-permit references (art. 46 of D.P.R. 380/2001). The energy performance certificate (APE) belongs to a sale as well; the complete list for an individual property is drawn up with the notary.
These answers are general information, not advice. The full texts live on Sicily Real Estate, the operator's Sicilian portal, because the rules are national and are maintained in one place. For the individual case — the deed, taxes, permits — a notary, a commercialista or a lawyer is the person to consult.