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 […]
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 […]
Introduction This guide briefly sets out the main Italian income tax issues arising on the purchase or use of, residential, urban (i.e. non agricultural) real estate in Italy to carry on a lettings business. Apart from the income tax, if you rent out property […]
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 […]
As the summer heatwave starts to make itself felt, we turn to air conditioning systems. The price of air conditioning kit continues to fall but given that for, fixed systems, at least, professional help with installation is a must, the cost can be expensive. The […]
Brexit has had a potentially expensive impact for Italian tax residents owning real estate in the UK. Italian tax residents are required to pay a wealth or ownership tax on foreign (ie. non Italian) real estate (unless the property is owned and occupied as a […]
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, it will be considered a second home and not an “abitazione principale” or “prima casa” (main home). Under Italian law, […]
This is a (very) simplified table of the registration taxes due on certain documents. The tax office will apply the tax according to the substance of the effect that the document has, not the form.
What is the Tax Relief? Italy’s recent Finance Law for 2020 extended the tax credit equal to 50% of a maximum of €10,000 of expenditure for furniture and household appliances in connection with buildings subject to renovation. The relief applies to expenditure during the course […]
Does 7% flat tax regime apply to pensioners residing in the South in receipt of 401K and social security payments? The technical explanation to the US/Italy double tax treaty (at p.58) states that that distributions from qualified plans under section 401(a), individual retirement plans (including […]
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