The Visura Catastale

The “visura catastale” (Land Registry Extract)  is a document issued by the Italian Tax Agency of the Italian Republic containing  information recorded at the Land Registry in relation to real estate – buildings or land – located in Italian national territory. The Visura varies depending […]

Payments on account for small businesses

The Italian Tax Agency has recently published (in Resolution no. 93/E of November 12, 2019) clarification on the remodeling of payments on account for taxpayers small businesses subject to the new rules and taxpayers on the lump sum flat tax regime (regime forfettaria)  following the […]

Italian Real Estate Purchase Tax Guide

The Italian tax regime applicable to residential real estate can seem confusing.  Real estate has always been an attractive source of income for governments around Europe,  and Italy is no exception.  As real estate is difficult to move about, it presents an easy target for […]

Don`t copy text!