Tasse sulla cessione di immobili
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 […]
Tabella delle Imposte Principali di Registrazione in Italia
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.
La Visura Catastale
What is the Visura Catastrale The “visura catastale” (Land Registry Extract) is a document issued by the Italian Tax Agency containing information recorded at the Italian Land Registry in relation to real estate – buildings or land – located in Italian national territory. It is possible to search the land registry to find all real […]
Guida all'Acquisto Immobiliare in Italia
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 the Exchequer. The current Italian tax regime seeks to differentiate […]
Affitto con riscatto: cos'è e come funziona
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 con riscatto). The scheme allows you to take immediate possession […]
Segnalazione Attività Estere, Sezione RW, IVIE e IVAFE - Imposta Patrimoniale su Beni Immobili Esteri
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 Italian tax resident. IVAFE, the tax on the value […]