The Visura Catastale

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

Italian Real Estate Purchase Guide

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

Short Term Rentals in Italy: “Airbnb tax” suspended (Update)

Withholding Tax For Online Portals New regulations, clarification on the existing regime and a new tax withholding obligation for short-term lets, and especially for rental contracts through real estate agencies and online portals (Airbnb and the like) were introduced in 2017 aimed at stemming the […]

The “Airbnb Tax” referred to the European Court

Italian Council of State refers Airbnbā€™s appeal to the ECJ Airbnb has recently written to its hosts to say that the Italian Council of State has decided to refer to the European Court of Justice Ā the issues raised in Airbnbā€™s appeal against the ruling of […]

Main Residence ā€“ Tax Relief on Purchase

You can save purchase tax (registration tax) on the purchase of Italian real estate if you elect to occupy as your main residence (in Italy) and actually occupy it as such for the five years following purchase. In order to occupy it as your main […]

Coming to live in Italy – think tax first!

Are you a retiree, pensioner (or even just young and rich) taking up residence in Italy?Ā  Before doing so you should take a look at your assets and sources of income, and whether you should make any restructuring beforehand.Ā  For example it may be possible […]

Rent to Buy: what it is and how it works

Do you want to buy a house but cannot find a bank to put up the finance you need. Are you concerned about making a commitment to buy but not sure about the timing? Italian law has a solution: the “Rent to Buy” scheme (affitto […]

Italian tax residence

The Italian Council of Ministers in a Press Release no 54 of 16 October 2023 has proposed a significantĀ Ā reform of the Italian test of tax residence The new rules will, subject to Parliamentary approval and if enacted as currently proposed, apply with effect from FY […]

IVIE & IVAFE – Wealth Tax on Foreign Property

Increase in IVIE and IVAFE Starting from FY 2024, the rate of  IVIE,  the tax on the value of foreign (non Italian) real estate located abroad, will increase from 0.76% to 1.06%.  This increase applies generally to all real estate situated outside Italy by a […]

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