In its ruling No. 11786 of May 5, 2025, the Court of Cassation clarified that the sale of real estate not used as a primary residence within five years is taxable for IRPEF purposes, even if there is no pure profit motive.

The capital gain from the sale of a house acquired less than five years ago by means other than inheritance is not taxable income only if the seller uses the property as their primary residence. In all other cases, it is taxable.