In the most cases, a  private that sells a house obtains a profit respect the initial purchase. This positive difference between the purchase value and resail value is called surplus revenue. In some cases provided to the low this surplus revenue is taxed.

For general rule is taxed the surplus revenue realized from the resail of a property or built from less than five years, because put on the market own property within five years is considered a speculative activity. The surplus revenue is considered as an income belonging to categorie "different incomes" and as such is taxed with the normal rates irpef.

There are cases but wherein the surplus revenue is never taxable.

-properties received by inheritance or adverse possession

-those received in donation, if, with riferiment to the person that has offer the property, are passed five years from the purchase or build of the property (in this case, cost of acquisition or construction is supported by the donor)

-the urban units that, for the