Buying a home brings excitement and paperwork in equal measure. Beyond the sale price, buyers face a set of ancillary costs where the notary fee is often one of the largest unexpected items. The notary not only signs the deed but also drafts the mortgage contract,
checks title regularity and handles registration formalities. Important: only certain notary charges linked to financing can be recovered through tax relief; other costs tied to the property transfer remain non-deductible.
This article maps the rules you need to claim those savings correctly. You will learn which items count as deductible mortgage-related costs, which are excluded, how the 19% deduction and the overall cap
work, and what documentary evidence to retain for the Model 730. The aim is practical: avoid typical mistakes, understand allocation when multiple borrowers share a loan and ensure payments meet the traceability requirement.
Which notary costs are deductible?
The guiding principle is straightforward: only expenses that qualify as oneri accessori to a mortgage granted for the purchase of an apartment intended as the buyer’s habitual residence are eligible for the
tax break. In practice this means the portion of the notary bill that refers specifically to the creation and management of the mortgage deed can be declared. To isolate deductible amounts you need an itemized invoice that separates the notary’s compensation for the transfer of ownership from the fees connected to the loan.
Included items
Typical deductible items include the notary’s professional fee for drafting the mortgage deed, expenses tied to registering and cancelling the mortgage, and the administrative charges explicitly billed for the loan (for example, some banks or notaries invoice the perizia and credit istruttoria as part of the financing package). Also relevant is the substitute tax applied to the mortgage when that tax is connected to a first-home loan. Make sure each of these elements is shown as a separate line on the invoice so you can clearly document the deductible portion.
Excluded items
Costs that arise from transferring ownership are not deductible. That covers the notary’s fee for the deed of sale, the transfer taxes and duties (for example, registration, mortgage and cadastral taxes when related to the sale), and VAT charged by a seller who is a business. Agency commissions are handled under a different rule and do not fall into the mortgage accessory bucket — they are subject to their own deduction limits elsewhere in the tax return.
Limits, allocation and paperwork
The tax relief is a 19% deduction applied to eligible expenses, but there is an overall annual ceiling: a combined maximum of €4,000 for interest and accessory charges related to first-home mortgages. This total aggregates interest paid to the bank and the deductible notary and appraisal fees. Any amount that exceeds the ceiling is lost and cannot be carried forward. When the mortgage is co‑signed, the €4,000 limit is split according to the share declared in the loan contract, unless one spouse is fiscally dependent and the other can claim the full portion.
Practical tips and pitfalls
To secure the deduction you must keep a complete paper trail: an analytic invoice that separates mortgage and sale fees, the mortgage contract, proof of payment showing traceability (bank transfer, non-transferable cheque or bank statement) and the bank’s certification of interest paid. Payments made in cash disqualify the expense. Another common trap is failing to transfer one’s residence into the purchased property within the required timeframe for first-home benefits; missing that deadline can nullify the deduction retroactively.
Checklist before you file
Before completing the Model 730, verify the invoice lines, confirm that payments match the name of the mortgage holder, and compute the deductible portion so the declared amount corresponds to documents. Ask the notary for a clearly split invoice at closing and request the bank’s yearly interest statement. Finally, be aware that agency commission deductions are governed by separate caps and must be entered in the appropriate section of the return. When in doubt, consult a qualified tax advisor to prevent costly errors during a possible inspection.