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“I would like to put the house in my child’s name” is one of the sentences we hear most often at the office. A gift is the right tool for doing this during your lifetime, but it needs to be built carefully: it is a final act, it touches the balance between your children, and until 2025 it made the house hard to resell. Here you will find what we do, what it costs to give a house or a sum of money in Naples, what you need to bring and how long it takes; we will give you the exact figure in a written approximate written quote in a short time.
What does the office do in a gift?
First of all, we listen to the reason: setting up a child, helping a daughter buy a home, anticipating succession, protecting a vulnerable relative. The right form depends on this: a direct gift of the house, perhaps with a reserved right of usufruct so you can go on living there; a gift of money for a purchase, which can also be indirect — the parent pays the price and the child buys, with a note in the deed that avoids disputes and tax assessments; a family agreement when a business is involved. We check the capacity and free will of the person making the gift. We check the title history, land registry and planning status of the property, as in a sale. We calculate the effect on the other children’s forced share and explain what will happen when the donor dies (collation, reduction). We then receive the deed with the two witnesses, register it, file it with the land registry and update the cadastral records.
How much does it cost to gift a house in Naples?
The taxes are the same as for inheritance, calculated on the property’s cadastral value (the revalued rateable income) and with the same thresholds; the fee depends on the value and complexity; expenses are searches, stamp duty and archive tax.
| Recipient | Gift tax | Threshold (per beneficiary) |
|---|---|---|
| Spouse, children, parents | 4% | 1,000,000 euro |
| Brothers and sisters | 6% | 100,000 euro |
| Other relatives up to the 4th degree, in-laws up to the 3rd | 6% | none |
| Everyone else (including a partner with no civil union) | 8% | none |
| Beneficiary with a severe disability | according to the relationship | 1,500,000 euro |
| Real estate (in addition) | land registry tax 2% and cadastral tax 1% on the cadastral value (minimum 200 euro each); a fixed 200 + 200 euro if the recipient meets the main-home requirements | |
An example: a mother gifts her daughter an apartment in the Vomero district with a rateable income of 1,000 euro, reserving the usufruct for herself. The cadastral value of full ownership is 1,000 × 1.05 × 120 = 126,000 euro; the bare ownership given away is worth a share of that value based on the mother’s age (for example, at 70, 60%: 75,600 euro). Gift tax: zero, below the threshold. Land registry and cadastral tax: 2% + 1% of 75,600 = 2,268 euro; if the daughter meets the main-home requirements, 200 + 200 euro. You can work it out with the gift tax calculator and with the one for usufruct and bare ownership. A gift of money by bank transfer for a house purchase, noted in the child’s purchase deed, does not pay gift tax if it stays within the threshold.
What changed with the 2025 reform?
For twenty years a house “of donative origin” frightened buyers and banks: if, on the donor’s death, a child felt their forced share had been harmed, they could ask for the property to be returned even from whoever had bought it. Art. 44 of law no. 182 of 2 December 2025, in force since 18 December 2025, rewrote articles 561 and 563 of the Civil Code: the action for return against third parties no longer exists and mortgages remain valid. A child whose share was harmed keeps the action for reduction, but can only bring it, in money, against the sibling who received the gift. For successions opened before 18 December 2025 the old rules still apply, but only if a claim for reduction or an objection was filed by 18 June 2026. The practical result: a gift is once again a safe tool, provided the balance between children is still kept in mind.
What do you need to bring to the office?
- ID and tax code of the donor and the recipient; extract of the marriage certificate or certificate of single status for both.
- The property’s title deed, land registry search and floor plan (we obtain these), building permits and energy performance certificate.
- If the recipient is claiming the main-home benefit: declarations on the requirements (residence, no other home in the same municipality).
- For a gift of money: the bank transfer details and, if it is for a purchase, the details of the purchase deed that will follow.
The full list is on the Documents page.
How long does it take?
With the documents in hand, the checks and the draft take about a week; the deed is signed at a half-hour appointment, with the witnesses present. If a parent is elderly or unwell, we can receive the deed at home or in a clinic, carefully verifying their wishes; if a child lives abroad, they can accept through a power of attorney. Registration, land registry filing and the cadastral update follow within a few days.
Want to give a house or a sum of money to a child?
Tell us what you want to give, to whom, and whether you want to keep the usufruct: you will receive a written approximate quote in a short time, or we can talk it through in a 30-minute online consultation.
Ask for a quote Book an online consultation WhatsApp: we’ll call youFrequently asked questions
Can I gift the house to only one child?
Yes, but when you die that gift is added back into the estate to calculate the other children’s forced share. If their share has been harmed, they can ask the sibling who received the gift to compensate them in money. It is better to decide this together, with a balanced gift or a will that restores the balance.
Is it better to give now or leave an inheritance?
The taxes are the same. A gift makes sense when you want to settle things now, use the thresholds straight away, or help a child buy a home; a succession by will makes sense when you want to remain the full owner for now. We discuss this in Inheritance or gift.
If I give the house away, can I keep living in it?
Yes, with a reserved right of usufruct: you give away the bare ownership and keep the right to live in or rent out the house for the rest of your life. When you die the usufruct ends on its own and your child becomes the full owner, with no further deeds or taxes.
Will my child be able to sell the gifted house or take out a mortgage on it?
Yes. After law 182/2025, a buyer or a bank registering a mortgage no longer risks having to return it: a gifted house now circulates like any other. The details are in Donative origin and the reform of articles 561-563.
Learn more
- The full guide: Gifts: the notary’s guide
- How much a gift costs: taxes and thresholds
- Donative origin and the reform of articles 561-563 of the Civil Code
- Gifts to children, the forced share and balance between children
- The family agreement: passing a business on to your children
- Bare ownership and usufruct: how the value is calculated · Frequently asked questions · Glossary · Calculators
Studio Notarile Marco Fiorentino · Via Cuma 6, 80132 Naples, Italy · tel. and WhatsApp +39 352 273 7467 · segreteria@notaiofiorentinomarco.com · Notary since 2011. Professional liability policy AIG Europe Limited no. IFL0008350 and collective CNN policy no. IFL0008164.151675, cover €3,000,000. Sources: articles 769-809 of the Civil Code; art. 44, law 182/2025; Legislative Decree 346/1990 as amended by Legislative Decree 139/2024 and the consolidated text, Legislative Decree 123/2025; rates in force as of September 2026. The written quote prevails over this page.
Marco Fiorentino, a notary since 2011 and in Naples since 2026, enrolled with the Notarial Council of the Joint Districts of Naples, Torre Annunziata and Nola. Office at Via Cuma 6, 80132 Naples (Santa Lucia). Who the notary is and how he works.
This page has been translated with automatic tools (such as Google Translate). The Italian version is the authoritative text.
© Studio Notarile Marco Fiorentino — Via Cuma 6, 80132 Naples, Italy.