Here we are, the time has come.
Not only did you decide to buy a house, but you also chose it, you made a purchase proposal and the owner accepted it.
Now, still in the throes of excitement, perhaps you do not know that under Article 1326 of the Civil Code the purchase proposal must be registered, since the pre-negotiation act becomes a negotiating act in all respects.
In other words, it has turned into a real preliminary contract, unless you have made an appointment with the notary, for the deed or for the compromise, within 20 days of acceptance of the proposal.
It should be the real estate agency that registers what is now in effect a contract, but how does it work if the proponent wants to do things independently? So here is a simple guide on how to register a purchase proposal, to do things in the best possible way and in the shortest possible time.
IMPORTANT: The information provided in this article is for information purposes only, and is valid only as of the date of publication.
This article does not replace an expert’s advice and the author is exempt from any liability.
The first thing to do to register a purchase proposal is to fill in Form 69 – registration request and subsequent obligations, available on the website of the Revenue Agency.
According to some interpretations, one copy is sufficient, other territorial offices require two.
In order not to be mistaken, fill it in duplicate.
The form, together with other things, will be delivered in person to the local office of the competent Revenue Agency.
How to fill model 69
Model 69 isn’t too difficult to fill, but there can be some complications.
Panel A – General data
- To the office of: indicate the province of the Revenue Agency office where you will go to deliver it.
- Sheet N… / of tot: fill it with “1 of 3”.
- Repertory no .: leave blank.
- Tax code of the applicant for registration: enter your tax code.
- Date of stipulation / fulfillment: enter the date of the purchase proposal.
- Extension end date: leave blank.
- Type of deed: write “Preliminary of sale”
- Fulfillment: REG bar.
- Residential use: YES bar (unless you have purchased land, garage or commercial property).
Part B – Subjects recipients of the legal effects of the deed
Here you will have to enter all the parties involved in the sale, in the order you prefer.
Each of them has an order number (from 1 onwards), and the required personal data must be entered below.
Table C – Descriptive data of the deed
This framework will be filled by the employees of the Revenue Agency.
Panel D – Property data
- Order number: it is the order number, starting from 1, if the proposal relates to more than one property, or if the property you purchased has separate cadastral appurtenances, you will have to fill in several lines, each of which will have a number of increasing order.
- Municipality code: the cadastral code of the municipality in which the property is located.
- T / U: Write T if you bought land, U for housing unit.
- I / P: Write I if you have purchased an entire property, P if you have purchased a portion of it.
- Sheet, parcel, subordinate: these are the cadastral data of the property.
Fill in the section only if you intend to delegate someone to present Form 69.
Paintings E and F
Don’t fill them up.
What to deliver to the Revenue Agency
Together with the two copies of form 69, you will also need to deliver to the employee of the Revenue Agency:
- Two copies of the accepted purchase proposal
- Two € 16 revenue stamps, one for each copy of the proposal, provided that the proposal is on less than 4 sheets and / or occupies less than 100 lines of text.
For every 4 sheets and / or 100 lines you need a € 16 revenue stamp.
Pay attention to the fact that the date on the brand must be prior to that of the proposal!
This paradox is solved by asking the tobacconist if he already has brands available, if you do not find them you will have to affix a 1.60 euro brand for each 16 euro brand with a date after that of the proposal.
- The receipt of payment of the F24 with tax code 1550 (we see it better in the next paragraph).
The employee of the Revenue Agency will check that everything is ok, and will return the stamped and registered purchase proposal.
Costs and how to pay via F24
This procedure has a cost:
- a fixed amount of 100 euros in total for cadastral and mortgage tax
- 0.5% registration tax of the amount paid as a confirmatory deposit (this amount will be deductible at the deed).
- 3% registration tax of what will be paid at the compromise if down payment (this amount will not be deductible at the deed).
Make the calculation yourself by adding the 3 items, and pay the amount via F24, taking care to enter the tax code 1550, and the reference year that of acceptance of the proposal.
Attention: it is not enough to pay the F24, the Revenue Agency wants the receipt and not the simple payment receipt!
Check with your bank, it often comes several days after payment.
If you are in urgent need of it, contact the bank, and hope they can help you.
Important: The amount paid in this way will be deducted at the time of the notarial deed, as these taxes must be paid only once!
The particular case: when the proposal is suspensive
In the event that the purchase proposal is suspensive, i.e. bound to the disbursement of a mutual, it is still possible to register the purchase proposal: the steps are the same, what changes is the amount to be paid: pay two fixed installments of 50 euros each for cadastral and mortgage tax (therefore 100 euros) + 0.5% registration tax of the amount paid as a confirmatory deposit.
You can also do it all in one F24.
When the suspension clause expires, for example because the bank has given the ok to the loan, you will have to fill in the Model 2 available for example at this address, if required, pay what is missing to reach 3% of the amount agreed upon at the compromise with a new F24 with code 1550, and make a second appointment with the Revenue Agency to fix it and get to the notary sure that you have done everything right.