Real estate investment in Perugia for North American investors

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

Investing in Italian real estate from the United States or Canada


The Italian property market in Perugia and the surrounding province of Perugia 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 Umbria, the firm operates under power of attorney.


Corporate structuring for real estate investment in Perugia


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 Perugia 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 excellent virtual legal assistance and ad hoc solutions in Perugia. We offer a wide range of personalized legal services designed to effectively meet the needs of private individuals, businesses and professionals.
  • We remain constantly updated on the latest regulations and the most recent judicial trends, ensuring specific, targeted and cutting-edge legal assistance. Each client has particular and unique needs, which is why we dedicate ourselves to offering personalized and strategic consultations, aimed at resolving every legal issue quickly, effectively and professionally, both in private and work and business contexts.
  • Our methodology is based on a scrupulous and meticulous analysis of each case, offering practical, concrete solutions always oriented towards protecting and safeguarding our clients' rights. For us, mutual trust, absolute transparency and clear communication are fundamental values, and for this reason we maintain continuous, open and direct contact with our clients, keeping them constantly and punctually informed.
  • We provide qualified virtual consultation and assistance in Perugia and in the region of Umbria in various legal areas, including civil, commercial, corporate, labor and criminal law. Whether it involves contract-related disputes, complex family matters or business litigation, we are at your complete service to offer you all the professional support necessary to face every situation with serenity, confidence and complete awareness.
  • We operate with passion, determination and professional rigor to achieve concrete and measurable results, always aiming at the complete protection and safeguarding of our clients' rights and interests. Contact us for an initial introductory consultation and discover how we can be by your side in resolving your legal issues with expertise, seriousness and professionalism.
Form to request an appointment with Lawyer Liliana L

Lawyer Liliana L'Aurora, registered with the Bar Association of Latina, with experience in business distress law and over-indebtedness, in line with the Business Distress Code. Crisis Manager in over-indebtedness procedures and insolvency proceedings. I am registered with the Register of Crisis Managers and the OCC of Latina.

During my career, I have acquired experience at the De Felice Law Firm, with particular attention to bankruptcy proceedings and real estate sales. I offer legal consultations in the following areas: commercial law, family law, debt recovery, civil liability.

Graduated in Law from La Sapienza University in Rome, I continue to develop myself by participating in advanced courses and seminars on legal topics.

I offer remote legal consultation at the national level, using digital tools that allow for safe and remote consultations.

FAQ
  • Does the law firm handle legal matters related to Perugia?
    • The firm provides specialised legal counsel on matters involving Perugia 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 Perugia or neighbouring municipalities such as Torgiano, Bettona, Deruta, 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 Perugia without residing there?
    • The firm handles legal matters connected to the territory of Perugia 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: Torgiano, Bettona, Deruta, Corciano, Valfabbrica, Cannara, Bastia Umbra, Magione, Collazzone, Passignano sul Trasimeno.
    • The firm is available to provide qualified legal assistance tailored to each specific situation.
    • Choose date and time →
  • Does the firm assist with online fraud, cryptocurrency scams, trading fraud or family law matters connected to Perugia?
    • The firm assists victims of online fraud, cryptocurrency scams and unauthorised trading platforms connected to the Perugia area, conducting a preliminary legal assessment to determine whether the conditions exist to pursue fund recovery, and providing support in filing complaints with the Postal Police.
    • The firm also handles family law matters — separation, divorce, child custody and contested inheritance — connected to the territory of Perugia and surrounding municipalities such as Torgiano, Bettona, Deruta.
    • Whether the client has been defrauded by a fraudulent broker, suffered losses through an abusive crypto platform, or requires legal support in a family dispute, a remote consultation can be arranged from any location.
    • Book a consultation for your case →
  • Does the firm provide legal assistance for over-indebtedness and debt crisis procedures connected to Perugia?
    • 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 Perugia 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 Torgiano, Bettona, Deruta, Corciano, Valfabbrica, Cannara, Bastia Umbra, Magione, Collazzone, Passignano sul Trasimeno 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 PERUGIA


  • Purchasing property in Perugia as a British citizen after Brexit
    • Since the United Kingdom's departure from the European Union, British nationals seeking to acquire real estate in Perugia 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 Perugia area, from preliminary due diligence and building compliance verification through to notarial deed execution.
    • Schedule a preliminary consultation
  • Selling inherited Italian property from abroad — Perugia and Perugia
    • A non-resident heir wishing to sell inherited property in Perugia 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
  • Cross-border property transactions between France and Perugia
    • French nationals acquiring or inheriting property in Perugia 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 Perugia, 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
  • Italian property inheritance for US and Canadian heirs in Perugia
    • A United States or Canadian citizen who has inherited real property in Perugia or in the province of Perugia is required to complete the Italian succession procedure, regardless of residence abroad. The process entails filing a declaration of succession with the competent Revenue Agency, settling applicable inheritance taxes — which differ substantially from US estate tax provisions — and registering the transfer with the local land registry. Where building code violations affect the property, preliminary regularisation may be necessary before any disposition. Remote assistance may be provided for the principal procedural steps, which may allow the heir to fulfil obligations without travelling to Umbria, depending on the specific circumstances of the case.
    • Schedule a preliminary consultation
  • Inherited property in Perugia — assistance for Argentine and Brazilian heirs
    • Descendants of Italian emigrants residing in Argentina or Brazil frequently inherit property in Perugia or neighbouring municipalities in Perugia. 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 PERUGIA


  • What taxes apply when a non-resident inherits property in Perugia?
    • 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
  • What happens if inherited property in Perugia 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
  • Do I need to pay IMU property tax as a non-resident owner in Perugia?
    • Non-resident property owners in Perugia 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
  • Can a foreign citizen purchase property in Perugia without Italian residency?
    • Yes, subject to the verification of reciprocity conditions under Italian law. Citizens of countries with which Italy maintains reciprocity agreements — including the United States, the United Kingdom, and all EU member states — may acquire real property in Perugia without holding Italian residency. The purchaser must obtain an Italian fiscal code prior to the transaction.
    • 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 Perugia, using virtual tools

Appointments Information

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