The cost of buying a home includes many fees that end up on the notary invoice. Knowing which of those costs qualify for a tax break can save you time and avoid unpleasant surprises during an audit. This guide explains, in practical terms, which notary and mortgage expenses
are deductible, which are not, and the paperwork and payment methods you must keep to claim relief in the Italian tax return.
We also summarize how recent fiscal changes for 2026 introduce a family quotient and new ceilings that can alter how much of your expenses are effectively deductible. If you plan to include notary or mortgage costs in your next 730, read the sections below to make sure you
prepare the right documents and request clear invoices from your notary.
Which notary and mortgage costs you can deduct
Only costs that form part of the accessory charges to the mortgage are eligible for the ordinary deduction. Concretely, this usually encompasses the notary’s fee for drafting the mortgage deed, technical appraisal fees ordered by the bank, the cost of registering and cancelling the mortgage
if the notary paid them on your behalf, bank processing or origination fees, intermediary commissions charged by lenders, and penalties for early repayment. All these items are grouped under the same statutory cap for tax purposes, so correct separation on the invoice is essential.
What cannot be deducted and special situations
Not all entries on a notary bill give entitlement to relief. The fee for the sales deed (the rogito), transfer taxes and cadastral or registration taxes, VAT on the purchase, insurance policies linked to the sale, and costs for financing types other than a mortgage (for example consumer credit or salary-backed loans) are excluded. Practices such as succession formalities are also outside the 19% deduction scope. For second homes, the general rule excludes the deduction unless the property becomes physically and legally integrated with your principal residence.
When a second home may qualify
In exceptions where a purchased unit is later joined to the main dwelling and treated as a single residential complex, the mortgage-related charges can be evaluated for deduction based on that linkage. Before signing, it is advisable to run a cadastral and mortgage registry check to rule out prior encumbrances that might complicate registration or the deductible status of costs.
Limits, rates and how recent reforms affect your claim
The statutory deduction rate for accessory mortgage charges is 19%, applied to a maximum base of €4,000, which produces a maximum tax benefit of €760. Because this is a fixed ceiling, mixing in non-eligible items or failing to split the mortgage fee from the purchase deed can reduce or nullify the allowable deduction. From a procedural perspective, the 2026 tax reform introduced a family quotient system and new ceilings tied to income and household composition. These changes can restrict the total amount of detractions available for higher-income taxpayers.
Key points of the 2026 changes
Under the new approach, taxpayers with annual incomes above specific thresholds face defined caps and coefficients. For example, a theoretical massimale base of €14,000 (or €8,000 for higher brackets) is multiplied by coefficients depending on the number of dependents. The reform also narrows certain eligibility rules, such as limiting dependent-child deductions by age and confirming strict income tests for who counts as a dependent. These rule changes mean the effective value of any 19% deduction can be influenced by broader limits applied at declaration time.
Practical steps: payments, documents and the 730 form
To secure the deduction you must meet formal requirements: the property should be intended as your main residence and you must move your residence within 18 months, generally not owning other dwellings in the same municipality (with exceptions). Payments for deductible items must be traceable: acceptable methods include bank transfer, non-transferable cheque, cashier’s cheque, credit card and debit card. Cash is permitted only within the statutory limit. Keep the detailed invoice that itemizes mortgage-related costs, the copy of the mortgage deed, proof of payment, and the deed of sale.
On the tax form, these expenses are reported in Quadro E, typically at line E7, together with mortgage interest. Because notary invoices are not always forwarded to the tax authorities, you may need to enter them manually in the pre-filled 730 and retain documentation in case of checks. Ask your notary in advance for an itemized invoice or at least a written breakdown of amounts: it simplifies filing and strengthens your position if the tax office queries the claim.