Aspetti fiscali italiani della locazione di immobili italiani – per i locatori
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 […]
Tasse sulle seconde case in Italia
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 […]
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 […]
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 […]
Italy Tax Guide
Overview This is a very general guide and only intended to give some basic background information. It should not be seen as a substitute for specific advice. It focusses on the taxation of individuals and does not deal in any detail with the taxation of income from business activities (see here for more information). Tax […]
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 […]