TARI – Italian Refuse Disposal Tax
TARI: Italy’s Waste Collection Tax TARI is Italy’s waste management tax (Tassa sui Rifiuti). It applies to anyone who owns or uses a property in Italy, whether resident or non‑resident. Unlike IMU, which is a property‑ownership tax, TARI is a service fee for rubbish collection and disposal. Below is a simple overview of how TARI […]
IMU – Local Real Estate Ownership Tax
IMU – Tax on Ownership of Italian Real Estate IMU is Italy’s municipal property tax on real estate, introduced in 2012 to replace the previous ICI tax. It applies to owners (or holders of registrable legal rights like usufruct or a right of habitation) of buildings, buildable land, and agricultural land. The tax funds local […]
Purchasing Italian Real Estate – Individuals vs. Corporate Structure
There are a number of options for the purchase of Italian Real Estate. Here we look at the principal alternative options, but there are others. We look at purchasing: There is no automatic choice. Much will depend on the type of property and if you are going to rent the property or simply occupy […]
National Identification Code (CIN) for Short-Term Rentals
What is the CIN? The CIN (Codice Identificativo Nazionale) for short-term rentals is a requirement introduced by Article 13 of Decree Law No. 145 of December 18, 2023 (known as the “Decreto Anticipi”). This law mandates the assignment of a National Identification Code (CIN) for all residential units used for tourist rental contracts, including short-term […]
Tax reliefs for Building Renovation Works – 2024
What are they? It is important to note that each tax relief has specific eligibility criteria, timings, deadlines and requirements, so consultation on any specific works with a professional (in the first instance a Geometra or Architetto) is essential in order to determine which tax relief is applicable to your specific situation, depending on […]
Italian tax aspects of renting Italian real estate – for landlords
2026 Legislative Changes A “Three Unit” Entrepreneurial Trigger (Presunzione d’Impresa) The 2026 Italian finance Law (Law 199/2025) has made some significant amendments to the tax position for landlords renting Italian property. Under the old rules you could rent up to four “units” before being “presumed” to be conducting a business. The threshold has been lowered […]
Land Registry Categories – Residential Property
Background The Land Registry Category is an important variable in determining the tax payable in respect of real estate. All registered property in Italy is assigned a category. You can see the assigned category for a particular category by getting hold of land registry extract or visura catastale. Italy has a number of reliefs and […]
IVIE Tax Base Post Brexit
Brexit has had a potentially expensive impact for Italian tax residents owning real estate in the UK. Italian tax residents are generally required to pay IVIE – wealth or ownership tax on foreign (i.e. non Italian) real estate .As a result of Brexit, in the view of the Italian Tax Agency, the taxable base will […]
Taxes on Second Homes in Italy
A Second Home in Italy If you have bought a house in Italy, but do not intend to live in it as your habitual abode and register as resident with the Anagrafe (register of resident population maintained by the relevant local authority or “comune”), it will be considered a second home and not an “abitazione […]
Tax on Disposal of Real Estate
General Rule In Italy, capital gains from the disposal (sale or transfer) of real estate are generally treated as miscellaneous income under Article 67 of the TUIR (Testo Unico delle Imposte sui Redditi, DPR 917/1986). The taxable gain is the difference between the sale price and the acquisition cost (plus any additional expenses such as […]