Taxes in Europe Database v2
DPR n° 642/1972; DL n°.168/2004 (G.U. 07/12/04 n. 161) converted L. 07/30/04 n. 191 (G.U. 07/31/04 n. 178); D.M. 24 May 2005 (G.U. 05/28/05 n. 123).
DL 6.12.2011 no 201, converted into Law 22.12.2011 no. 214 (art. 19);
DL 02.03.2012 n. 16, converted into law no. 26.04.2012 no. 44 (art. 8 - co. 3)
DL 24.06.2013 n. 71 (art. 7 bis co. 3)
State and Regions.
The tax is paid by private persons, banks and withholding agents.
The tax is due for deeds and documents listed by law.
The tax is due on deeds, documents, and checking accounts PREVISTI NELLA TARIFFA ALLEGATA AL D.P.R. n. 642 del 1972.
Deeds and documents for loans and state and community aids to agricultural sector;
Deeds and documents for patents;
Deeds and documents for disputes on insurance, labour and pensions issues;
Deeds and documents related to non profit organizations.
Rates are fixed or proportional:
Immediate for deeds and documents, periodical for bank statements and virtual payments.