Table of Main Registration Taxes in Italy
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.
Real estate
Italian Real Estate Purchase Tax Guide
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 […]
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 Airbnb’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 the issues raised in Airbnb’s appeal against the ruling of […]
Main Residence – 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 and Italy – the top ten tax mistakes
Tax in Italy Your liability to tax in Italy depends primarily on your residence status. If you are tax resident (read this article for an explanation of what this means) in Italy in any year – and you are either tax resident for a particular […]
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 […]