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.
Pisa Airport: 93,3 km
Firenze: 114 km
Livorno: 79,5 km
Lucca: 112 km
Siena: 74,6 Km
Volterra: 40,7 Km
Casciana Spa: 63,3 Km
Bolgheri: 41 km
In the historical centre of the pretty medieval village of Serrazzano, a few kilometres from Pomarance and 35 minutes by car from the sea of the Etruscan Coast, we offer for sale this unique and splendid property.
CASA APSIDE, resulting from the renovation of a portion of an ancient complex dating back to the 17th century, is spread on two levels for over 115 square metres, with independent access from the small village street within the medieval walls of the historic centre.
On the ground floor there is a large living room divided by a characteristic arch and composed of a dining area, kitchenette and fireplace. Of particular note is the characteristic tufa cellar located under the ground floor level and accessed by an iron staircase.
On the upper floor, connected by modern exposed stairs, there are 2 large bedrooms and a large bathroom with shower.
The house is characterised by apsidal vaults that make it unique. The special care taken by the owners in the renovation and furnishing of the property make it a hard-to-find item on the Tuscan property market.
The property can also be sold completely furnished.
In addition, the proximity to Volterra, about 40 minutes away, and to the sea, as well as to Pisa airport - about 1.5 hours - make Casa Apside an ideal object also for renting to international tourists.
*It should be noted that the current use of the property is for commercial/warehouse purposes, but it can be converted into a civil dwelling through a recovery plan to be submitted to the Municipality of Pomarance.
The history of Serrazzano, a village built around the castle built by the Lombards, is similar to that of Pomarance, Pisa and Volterra, at least until the Middle Ages with Etruscan and Roman origins. Serrazzano still preserves the characteristic aspects of the medieval village and offers pleasant paths in the characteristic streets and along the walls that still remain on the south-east side.
CASA APSIDE - Ref. 17950
- 115 sqm
- 2 bedrooms
- 1 bathroom
- living room
- kitchenette
- fireplace
