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Lot 1 · Palermo (PA)

Apartment in Palermo (PA)

Cortile Pennino ad Oreto 3

Photo not available

The documents of the procedure have no photographs of the property we can publish: in their place, the spot on the cadastral map © Agenzia delle Entrate.

Type
Immobile residenziale · appartamento
Area
65 m² · cat. A/4
Cadastral details
Sheet 63 parcel 317
Procedure
Court of Palermo · Liquidazione Giudiziale (cci) n. 21/2026
Cadastral documents

For the parcel of the lot

  • Cadastral record and report for the parcelcadastral record from €4.90 · PDF report €1.90

What you are buying

65 m²cat. A/4cadastral income €138online sale

The parcels are confirmed in the cadastre of the Agenzia delle Entrate (Italian Revenue Agency), with the official areas. 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

Appartamento con balcone e terrazza a Palermo, Cortile Pennino ad Oreto 3 - LOTTO A

Risks

HIGH IMPACT

It does not match the filed plans

Ampliamento del quarto piano realizzato in parte sulla terrazza preesistente e in parte sulla copertura, non urbanisticamente regolarizzabile…

MEDIUM IMPACT

Eviction already under way

The property is being vacated; the court sets the timing.

Price per m² · vs area¹

This auction · 341 €/m²
0 €/m² 341 1,000 1,350

The reserve price is −66% below the area minimum for abitazioni civili.

all property types in the area (OMI · Agenzia delle Entrate)
Property type€/m² (min–max)
abitazioni civili1,000–1,350
abitazioni di tipo economico900–1,150
box750–1,100

Space for €22,000

At €22,000 this lot gives you 65 m². The same money, at the lowest prices of the area (1,000 €/m²), would buy 22.

Purchase taxes

WITHOUT VAT
registration tax 9% on the reserve price, and €100 fixed
€2,080
WITHOUT VAT, FIRST HOME
registration tax at the €1,000 minimum, since 2% of the reserve price is less, and €100 fixed
€1,100
WITH VAT
VAT 10% on the reserve price, and €200 each of registration, mortgage and cadastral tax
€2,800
WITH VAT, FIRST HOME
VAT 4% on the reserve price, and €200 each of registration, mortgage and cadastral tax
€1,480

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 must be requested before the transfer decree. 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

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

Documents and bidding
  • Court orderAvvisoVendita_34171_34172 LG 21 2026 22.12.2026 firmato.pdf · 298 KB
    Download
  • AppraisalLOTTO A - Relazione - L.G. 21-2026 OMISSIS.pdf · 324 KB
    Download
  • Documentazione Fotografica Lotto ADocumentazione Fotografica Lotto A.pdf · 1.0 MB
    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 22 December at 15:00 · deposit by 21 December

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