Real estate investment in Cagliari for North American investors

Legal counsel for US and Canadian citizens investing in the property market of Cagliari

Investing in Italian real estate from the United States or Canada


The Italian property market in Cagliari and the surrounding province of Cagliari offers compelling opportunities for North American investors, whether the objective is portfolio diversification, rental income, or personal use.
However, the legal and fiscal framework governing foreign real estate investment in Italy differs materially from the systems familiar to US and Canadian investors, requiring specialised legal counsel to avoid costly missteps.


The firm is available to assist North American investors at each stage of the acquisition process: from preliminary market due diligence and corporate structuring decisions — including whether to purchase personally or through an Italian or foreign entity — to contract negotiation, building compliance verification, and the execution of the notarial deed.
Where the investor does not intend to be physically present in Sardegna, the firm operates under power of attorney.


Corporate structuring for real estate investment in Cagliari


The decision of whether to acquire Italian property through a personal purchase or a corporate vehicle — typically an Italian S.r.l.
— has significant implications for tax efficiency, liability protection, and exit strategy.
The firm analyses the client's specific investment profile and objectives to identify the most appropriate structure in light of the client's specific circumstances, considering both Italian tax law and the investor's US or Canadian tax obligations, including US foreign income reporting obligations (FBAR, FATCA) and potential US tax treatment of Italian property income and CRA reporting requirements for Canadian residents.


Managing Italian rental property from North America


Investors who intend to generate rental income from property in Cagliari must navigate Italian landlord-tenant law, fiscal obligations including the cedolare secca flat-tax option, short-term rental regulations that vary by municipality, and property management arrangements.
The firm advises on the legal framework applicable to each rental model and advises on structuring the management relationship with a view to supporting compliance and operational efficiency for the absentee owner.


How to proceed — preliminary consultation


The first recommended step is to schedule a thirty-minute preliminary consultation, available in English, to discuss the investment objectives, assess the applicable legal and fiscal framework, and outline the recommended course of action.
The consultation is conducted via secure videoconference and is available across all North American time zones.


  • The L'Aurora Law Firm is available for those seeking professional virtual legal assistance and customized solutions in Cagliari. We offer a wide range of bespoke legal services designed to effectively meet the needs of private individuals, companies and professionals.
  • We remain constantly updated on the latest legislative developments and judicial trends, ensuring comprehensive, targeted and cutting-edge assistance. Every client is unique, and for this reason we strive to provide customized consultations, aimed at resolving legal issues that may arise in daily life or in the professional context in the most effective and timely manner possible.
  • Our approach is founded on a thorough and meticulous analysis of each case, offering practical and concrete solutions, always oriented towards protecting the rights and legitimate interests of our clients. We firmly believe that a solid professional relationship is built on mutual trust and maximum transparency, and for this reason we maintain constant and open dialogue with our clients, updating them punctually at every stage of proceedings.
  • We provide virtual consultation and qualified legal assistance in Cagliari, in the region of Sardegna, in various areas of law, including civil, commercial, corporate, labor and criminal law. Whether it is a contractual dispute, a family law matter or a corporate litigation, we are ready to provide all necessary support to face every legal challenge with confidence and serenity.
  • We work with passion, dedication and professional rigor to achieve concrete and measurable results, always with the primary objective of ensuring the full protection of our clients' rights. Contact us for an initial consultation and discover how we can help you protect your rights and resolve every legal matter with expertise and professionalism.
Form to request an appointment with Lawyer Liliana L

My name is Liliana L'Aurora and I am a Lawyer registered with the Bar Association of Latina. I practise business distress law and over-indebtedness, in compliance with the Business Distress Code. Crisis Manager for over-indebtedness and legal assistance in insolvency proceedings. I am also registered with the Register of Crisis Managers and the OCC of Latina.

I have gained experience working at the De Felice Law Firm, with a focus on bankruptcy proceedings and real estate sales. I provide consultation in the following areas: commercial law, debt recovery, family law, civil liability.

Graduated in Law from La Sapienza University in Rome, I continue to update myself by participating in specialist courses on business distress and the Business Distress Code.

I offer remote legal assistance throughout Italy, using advanced digital tools to ensure security in remote consultations.

FAQ
  • Does the law firm handle legal matters related to Cagliari?
    • The firm provides specialised legal counsel on matters involving Cagliari and the surrounding territory — irrespective of the client's place of residence.
    • From property disputes to local regulations, employment law to family matters: should a case be connected to Cagliari or neighbouring municipalities such as Elmas, Settimo San Pietro, Quartucciu, the firm is available to assist.
    • Consultations are conducted remotely via video call or telephone, without the need to attend the office in person.
    • Book a consultation →
  • Can legal assistance be obtained for a matter involving Cagliari without residing there?
    • The firm handles legal matters connected to the territory of Cagliari and surrounding municipalities, regardless of where the client is based.
    • Cases involving local real estate, commercial activities, contracts, inheritance and disputes tied to the following areas are fully covered: Elmas, Settimo San Pietro, Quartucciu, Soleminis, Maracalagonis, Monserrato, Serdiana, Villaspeciosa, Decimomannu, Uta.
    • The firm is available to provide qualified legal assistance tailored to each specific situation.
    • Choose date and time →
  • Does the firm provide legal assistance for over-indebtedness and debt crisis procedures connected to Cagliari?
    • The firm offers specialised legal assistance for over-indebtedness procedures under Italian Law No. 3/2012 and the Business Crisis Code (D.Lgs. 14/2019), assisting both private individuals and sole traders connected to the Cagliari area.
    • Available procedures include the debt restructuring plan, the consumer arrangement, and the controlled liquidation of assets — instruments designed to provide a lawful and structured resolution to situations of financial distress.
    • Clients residing in or holding assets within Elmas, Settimo San Pietro, Quartucciu, Soleminis, Maracalagonis, Monserrato, Serdiana, Villaspeciosa, Decimomannu, Uta and surrounding municipalities may access these procedures with the support of the firm.
    • Request a preliminary assessment →

INTERNATIONAL CLIENTS REQUIRING REAL ESTATE AND INHERITANCE LAW ASSISTANCE IN CAGLIARI


  • Real estate acquisition near Cagliari for German and Swiss buyers
    • German and Swiss nationals represent a significant share of foreign property purchasers in Sardegna. Whether acquiring a primary residence, a holiday home, or an investment property in the Cagliari area, the purchaser must contend with Italian conveyancing procedures, cadastral verifications, building compliance assessments, and a taxation framework distinct from that of Germany or Switzerland. The bilateral conventions for the avoidance of double taxation between Italy and each country have direct implications for property income and capital gains. The firm offers dedicated assistance in German legal terminology where required, with the aim of supporting the client's interests from preliminary inquiry through to registration.
    • Schedule a preliminary consultation
  • Purchasing property in Cagliari as a British citizen after Brexit
    • Since the United Kingdom's departure from the European Union, British nationals seeking to acquire real estate in Cagliari must navigate a distinct regulatory framework. Reciprocity conditions under Italian law must be verified, tax identification must be obtained, and the conveyancing procedure differs markedly from the English system of solicitors and land registry. Furthermore, post-Brexit residence considerations apply where the purchaser intends to reside in the property for extended periods. The firm is available to assist UK clients at each stage of the acquisition process in the Cagliari area, from preliminary due diligence and building compliance verification through to notarial deed execution.
    • Schedule a preliminary consultation
  • Cross-border property transactions between France and Cagliari
    • French nationals acquiring or inheriting property in Cagliari benefit from EU Succession Regulation No. 650/2012, which permits the choice of applicable law for succession matters. However, the Italian conveyancing system, cadastral regime, and building compliance framework remain exclusively governed by Italian law. The firm provides French-speaking clients with structured guidance through each phase of the real estate transaction or succession procedure in Cagliari, ensuring alignment with both Italian regulatory requirements and the client's obligations under French fiscal law, including reporting to the Direction générale des finances publiques.
    • Schedule a preliminary consultation
  • Selling inherited Italian property from abroad — Cagliari and Cagliari
    • A non-resident heir wishing to sell inherited property in Cagliari faces a series of procedural requirements that must be addressed before any transfer can occur. These include completion of the succession declaration, cadastral alignment, resolution of any building code irregularities, and procurement of the required energy performance certificate. The heir must obtain an Italian tax identification number and may grant a power of attorney to enable the firm to act on their behalf before the notary public. Capital gains taxation for non-resident sellers is governed by specific provisions, and applicable bilateral tax treaties must be considered to avoid double taxation in the country of residence.
    • Schedule a preliminary consultation
  • Inherited property in Cagliari — assistance for Argentine and Brazilian heirs
    • Descendants of Italian emigrants residing in Argentina or Brazil frequently inherit property in Cagliari or neighbouring municipalities in Cagliari. In many instances, the succession chain involves multiple generations and requires reconstruction of civil status documentation across Italian and South American registries. The firm regularly handles cases involving apostilled foreign documents, consular certificates, and multi-party successions where co-heirs reside on different continents. Where the inherited property is encumbered by debts or building irregularities, the firm advises on acceptance with benefit of inventory under Articles 484 and following of the Italian Civil Code, or on strategic renunciation under Article 519 of the Italian Civil Code.
    • Schedule a preliminary consultation

FREQUENTLY ASKED QUESTIONS FROM INTERNATIONAL CLIENTS IN CAGLIARI


  • Is a power of attorney sufficient to complete a property sale in Cagliari without being present?
    • A non-resident owner may grant a special power of attorney (procura speciale notarile) to an appointed representative, enabling the sale of property in Cagliari without the owner's physical presence at the notarial deed. The power of attorney must be executed before an Italian consulate abroad or before a foreign notary with subsequent apostille and sworn translation.
    • Schedule a preliminary consultation
  • What taxes apply when a non-resident inherits property in Cagliari?
    • Inheritance tax in Italy is determined by the degree of kinship between the deceased and the heir, with rates ranging from four to eight percent and applicable exemption thresholds. Non-resident heirs are subject to the same rates as residents. Additionally, cadastral and mortgage taxes apply at the time of succession registration. Bilateral tax treaties may affect whether the inheritance is also taxable in the heir's country of residence.
    • Schedule a preliminary consultation
  • Do I need to pay IMU property tax as a non-resident owner in Cagliari?
    • Non-resident property owners in Cagliari are generally subject to IMU (Imposta Municipale Unica) at the applicable municipal rate, which varies by municipality and property category. The primary residence exemption is not available to non-resident owners unless specific conditions are met. The firm advises on the applicable rates and filing obligations.
    • Schedule a preliminary consultation
  • What happens if inherited property in Cagliari has building code violations?
    • Building irregularities must generally be resolved before the property can be sold or mortgaged. Options include applying for a sanatoria (retroactive building permit) where the violation is eligible for regularisation, or demolition and restoration to the approved state. The firm assesses the nature of the violation and advises on available remediation options, which vary depending on the type and extent of the irregularity.
    • Schedule a preliminary consultation
Form to request an appointment with Lawyer Liliana L’Aurora

Book a legal consultation

What does the consultancy service include?

Book a Meeting, in person or virtually  remotely for clients from Cagliari, using virtual tools

Appointments Information

The law firm of Liliana L’Aurora is located at Via Roma 116, Terracina (LT)