Presumption of Tax Residence Article 2, paragraph 2-bis of the Italian Income Tax Code (TUIR – Presidential Decree No. 917/1986) contains a anti-tax avoidance provision concerning the tax residency of Italian citizens. Brief Overview of the Provision: This provision establishes a rebuttable presumption that an […]
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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