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Lot 1 · Mirabella Eclano (AV)

Immobile commerciale in Mirabella Eclano (AV)

via Nazionale Passo snc

Type
Immobile commerciale · deposito
Area
369 m² · cat. C/2
Cadastral details
Sheet 11 · parcel 865 · sub 9
Procedure
Court of Benevento · Nuovo Concordato Preventivo n. 4/2018

What you are buying

CADASTRE
Sheet 11 · parcel 865 · sub 9
369 m²cat. C/2cadastral income €344

Area, cadastral details and compliance are read automatically from the documents of the procedure: the official valuation report prevails.

Original description · from the source, in Italian

Piena proprietà di unità immobiliare al piano terzo sita in Mirabella Eclano (AV) alla via Nazionale Passo composta da un unico ambiente pavimentato e privo di servizi igienici e tramezzature interne di circa 303 mq sup. lorda oltre balconi di circa 264 mq. In cattive condizioni di conservazione e manutenzione con tracce di umidità.

Price per m² · vs area¹

This auction · 137 €/m²
0 €/m² 137 380 425

The reserve price is −64% below the area minimum for magazzini.

all property types in the area (OMI · Agenzia delle Entrate)
Property type€/m² (min–max)
laboratori390–470
magazzini380–425
negozi540–610

Space for €50,693

At €50,693 this lot gives you 369 m². The same money, at the lowest prices of the area (380 €/m²), would buy 133.

Purchase taxes

WITHOUT VAT
registration tax 9% on the reserve price, and €100 fixed
€4,662
WITHOUT VAT, FIRST HOME
registration tax 2% on the reserve price, and €100 fixed
€1,114
WITH VAT
VAT 22% on the reserve price, and €200 each of registration, mortgage and cadastral tax
€11,752
WITH VAT, FIRST HOME
VAT 4% on the reserve price, and €200 each of registration, mortgage and cadastral tax
€2,628

Taxes for a sale at the reserve price. In a bankruptcy, a judicial liquidation or a composition with creditors the seller is a business, and the notice of sale says whether VAT applies: it does when the business built or renovated the property, always in the first five years and afterwards if it opts for it. Without VAT the registration tax is due, and the €100 are the mortgage and cadastral taxes. The taxes are counted on the price. First-home relief applies if it becomes an appurtenance of your first home, one per category among C/2, C/6 and C/7; with VAT, if it becomes an appurtenance of another home, the rate is 10%. Law: DPR 633/1972, art. 10 n. 8-bis e Tabella A, parte II n. 21 e parte III n. 127-undecies; DPR 131/1986, Tariffa parte prima art. 1 e art. 40. Source: Agenzia delle Entrate, guida «L'acquisto della casa», ottobre 2025, checked on 2026-10-28.

On the map

The pin is at the centre of the municipality (the source does not geolocate the lot): the map shows the area.

open the full map (cadastre, risks, constraints) ↗ · Cadastral map of Mirabella Eclano

Documents and bidding
  • AppraisalPlanimetria Lotto 1.pdf · 41 KB
    Download
  • Notice of saleAvviso di vendita.pdf · 2.4 MB
    Download
  • AppraisalCTU omissis Lotto 1.pdf · 422 KB
    Download
  • Court orderAvviso di vendita.pdf · 2.4 MB
    Download
  • Foto Lotto 1Foto Lotto 1.pdf · 716 KB
    Download

The documents (valuation report, notice of sale, court orders) come from the Portale delle Vendite Pubbliche, the official register of the Ministry of Justice. The bid form and visit booking are on the Portale page ↗.

Mortgages, attachments and registered deeds are in the property registers, not in the cadastre: you check them with a mortgage search (ispezione ipotecaria); if you need a document with evidential value there is the mortgage certificate (certificato ipotecario).

Sale on 15 December at 9:00 · deposit by 14 December

¹ OMI price ranges, Agenzia delle Entrate (Italian Revenue Agency)  ·  the official notice of sale prevails