Buying Property in Tuscany: Key Legal and Market Updates for International Buyers
The Tuscan property market continues to attract strong international interest, particularly in Florence, Lucca, Grosseto, the coastal areas and the region’s rural property market.
Recent developments, however, confirm an important principle: purchasing a property in Tuscany requires more than checking title and negotiating the price. Particular attention is now needed when the property is used for tourist accommodation, has benefited from Superbonus works or is being acquired by a non-EU purchaser.
Tourist Rentals Require More Careful Due Diligence
Properties advertised as suitable for Airbnb or other short-term rentals remain particularly attractive to international buyers. However, the ability to continue an existing rental activity should never be taken for granted.
The latest guidance from the Tuscany Region confirms that non-business tourist rentals must be notified electronically to the competent municipality through the SUAP system. Each property must also obtain the relevant regional and national identification codes, known as CIR and CIN.
A short-term rental may generally remain non-business where a private individual operates no more than two apartments. From the third apartment, the activity requires a formal SCIA and is treated as a business activity.
This distinction matters when purchasing an existing rental property. Registrations, identification codes and the seller’s regulatory position do not necessarily transfer automatically to the buyer. A change of ownership may also affect transitional rights enjoyed by certain B&Bs, guesthouses and other hospitality businesses.
Before proceeding, buyers should therefore verify:
the property’s precise operating classification;
its CIR, CIN and SUAP or SCIA records;
whether the current activity may legally continue after completion;
any municipal restrictions or pending sanctions;
the registrations and notifications required from the new owner.
Where expected rental income forms part of the investment decision, the continued legality of the activity should be verified before the buyer becomes contractually bound.
The Market Is Slowing, but It Is Not Yet a Buyer’s Market
The latest survey published by the Bank of Italy indicates slower growth in residential sale prices during the second quarter of 2026. At the same time, negotiation margins and average selling times remain close to historically low levels.
This suggests a more balanced but still competitive market. Slower price growth does not necessarily mean that sellers are prepared to accept substantial discounts, particularly for distinctive properties in Tuscany.
International buyers should therefore prepare their legal checks, financing arrangements and contractual conditions at an early stage. Attempting to introduce essential protections only after commercial negotiations are advanced can significantly weaken the buyer’s position.
Industry data also continue to show substantial foreign demand in Tuscany, especially for independent homes, rural properties and properties connected with tourism. These figures should be treated as market indicators rather than official transaction statistics, but they confirm the region’s continuing international appeal.
"Superbonus" Works Can Affect the Tax Position of a Sale
The Italian Revenue Agency has recently clarified the capital-gains treatment of properties held in co-ownership and previously affected by Superbonus works.
Where ownership shares were acquired in different ways—for example, partly by purchase and partly by inheritance—the tax treatment must be assessed separately for each share. The exemption applicable to an inherited share does not automatically extend to shares acquired under a different title.
The Revenue Agency has also clarified that expenditure incurred by one co-owner cannot necessarily be used to increase the tax basis of another co-owner’s share.
Although this issue primarily affects sellers, it can influence price negotiations, the seller’s expected net proceeds and the timing of the transaction. For properties affected by Superbonus works, the parties should reconstruct both the provenance of each ownership share and the history of the expenditure before entering into binding agreements.
Cross-Border Eligibility Should Be Checked Before an Offer Is Signed
No significant new rules affecting the eligibility of foreign buyers were introduced during August. Nevertheless, the existing distinction between EU and non-EU purchasers remains important.
EU and EEA citizens, as well as certain foreign nationals lawfully resident in Italy, can generally purchase without a reciprocity assessment. Other non-EU purchasers may require a country-specific analysis based on Italian law, bilateral treaties and the rights granted to Italian citizens in the purchaser’s home country.
This verification should be carried out before an irrevocable offer or preliminary agreement is signed. Leaving the issue until the notary’s final checks may expose the purchaser to unnecessary contractual and financial risk.
The Practical Lesson for International Buyers
The current Tuscan market continues to offer excellent opportunities, but the legal position of a property cannot be assessed from its listing or commercial description alone.
Tourist-rental authorisations, changes of ownership, Superbonus works, tax history and the purchaser’s nationality can all affect the transaction. Early and independent legal due diligence remains the most effective way to identify these issues before deposits are paid or binding commitments are made.
At Mannocci Law Firm, we assist international buyers and investors throughout Tuscany and Italy, coordinating the legal, contractual and cross-border aspects of property acquisitions from the initial assessment through completion.
More information at: www.mannocci.law
Avv. Andrea Mannocci is the founder of Mannocci Law Firm, an independent Italian law firm with offices in Florence and Pisa. He advises international buyers, investors and property owners on real-estate acquisitions, due diligence, contracts, disputes and cross-border matters throughout Tuscany and Italy. This article is provided for general informational purposes only and does not constitute legal advice. Each property transaction should be assessed according to its specific legal, technical and factual circumstances.
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