Buying a home with a loan brings many costs, and knowing which of those notary fees can be deducted on tax return can make a real difference to your refund. The essential rule is simple but often misunderstood: only charges strictly connected to the mortgage are eligible, while fees for the property sale itself usually are not. This guide explains, in plain language, which items qualify, which do not, the applicable limits and where to report the amounts in the model 730.
Readers should note the grounding legal references: article 15, comma 1, lett. b) of the TUIR and interpretations by the Agenzia delle Entrate (see circulars such as 7/E of 2018). Practical tips in this article cover invoice handling, payment methods, and documentation to keep in case of checks. If the notary issues a single bill for both deeds, ask for a split breakdown to avoid disputes with the tax office.
Which notary expenses are deductible
You can deduct only those costs that constitute oneri accessori al mutuo — accessory charges directly tied to a mutuo ipotecario. Typical deductible items include the notary fee for the mortgage deed, the expenses for registration and cancellation of the mortgage when handled by the notary, fees for the technical appraisal requested by the bank, and bank charges such as loan origination or processing fees. Also included are intermediary commissions, penalties for early repayment and any sums tied to currency adjustments if the mortgage is in foreign currency. All these items are grouped under the single statutory cap for calculation.
What is excluded and common pitfalls
Not deductible are costs linked to the purchase deed, commonly known as the rogito, and other purchase-related taxes and charges: the notary’s fee for the sale contract, registration, cadastral and mortgage taxes, VAT on the property where applicable, insurance policies on the property taken at the time of purchase and financing forms different from a mortgage (for example consumer credit or payroll-deducted loans). Also excluded are notary costs for succession procedures. A frequent mistake is assuming the whole notary invoice is deductible; if the bill mixes the two deeds, request a written split to support the deduction in case of audit.
How to claim the deduction in the 730
Where to enter deductible amounts
To claim the benefit, enter the sums in Quadro E, Section I, rigo E7 of the model 730. This field aggregates both interest on the mortgage and the accessory charges described above. Do not rely on the prefilled 730 to include these items: notary invoices are typically not transmitted automatically to the tax agency, so taxpayers must manually report the amounts and keep original supporting documents.
Limits, percentages and payment requirements
The tax deduction equals 19% of the eligible expenses, calculated up to a maximum base of 4,000 euro, which yields a maximum fiscal benefit of 760 euro. Remember that the 4,000 euro cap covers the total of all accessory mortgage charges, not only the notary fee. For the deduction to be accepted the payment must be traceable: use bank transfer, non-transferable cheque, circular cheque or card. Cash payments are limited by general cash rules; keep bank statements, receipts and the itemized invoice as proof.
Practical safeguards and final advice
Keep a clear file with the itemized invoice from the notary, the mortgage deed copy, payment receipts and the purchase contract. If the property is a second home the standard mortgage deduction does not apply except in narrowly defined consolidation cases where two properties are merged into a single primary residence complex. When in doubt, consult a tax consultant or a lawyer who can check your documentation and confirm whether your specific fees qualify as oneri accessori. Correct classification and documentation will protect your deduction and reduce the risk of future adjustments by the tax authorities.
