Taxes in Europe Database v2
DPR n° 634 of 26 October 1972; DPR n° 131 of 26 April 1986 as amended; Law n° 488 of 12/23/1999 and Law n° 342 of 11/21/2000; DL 31 January 2005, N 7; as converted by Law n° 43 of 03/31/2008; DL 223 of 4 July 2006; DL 7 January 2008.
D.lgs. 14.03.2011 n. 23 (art. 10)
D.L. 12.09.2013 n. 104, converted into L. 8.11.2013 n. 128 (art. 26).
The tax is payable on deeds which have to be registered and on those voluntarily presented for registration. The following are jointly and severally liable for payment of the tax: public officials (except for supplementary tax - imposta complementare e suppletiva - in cases of subsequent revaluation), the contracting parties, any other persons concerned and the signatories to the declaration. In contracts to which the State is a party, the tax is payable exclusively by the other party, provided that the tax does not relate to deeds voluntarily presented for registration by administrative departments of the State; for deeds relating to compulsory acquisition for public purposes, the expropriating authority is exclusively liable and may not charge it to any other person (Article 57 of DPR n° 131 of 26 April 1986); if the expropriating authority or purchaser is the State, the tax is not payable.
Registration tax is applied to deeds subjected by law to registration and to all deeds voluntary submitted for registration. Determined by basic criteria: the market value of the property or rights transferred. It's possible to pay this tax on the basis of parameters linked to cadastral value on the condition that the real value of the transfer of real estate agreed upon is specified in the deeds.
Registration tax is applied to deeds subjected by law to registration and to all deeds voluntary submitted for registration.
Determined by basic criteria: the market value of the property or rights transferred.
It's possible to pay this tax on the basis of parameters linked to cadastral value on the condition that the real value of the transfer of real estate agreed upon is specified in the deeds.
Certain breaks shall be provided for Presidential Decree n. 131 of April 26, 1986 and other facilities on the basis of other laws and international agreements.
As a rule, rates are proportional, varying in accordance with the intrinsic nature of the document and the legal consequences of the clauses contained therein (DPR n° 131, Article 20 of 26 April 1986) ranging from a minimum of 0.5 % to a maximum of 12 %. For certain types of documents, specified in the aforementioned tariff (for example, transfers of immovable property to the State, regions, provinces, or municipalities; sale of immovable property situated abroad; deeds relating to compulsory acquisition for public purposes other than the conveyance deeds following on the acquisitions themselves, contracts concerning the transfer of goods and the provision of services subject to VAT, etc.), the tax is levied at a flat rate of 200 EURO.
The rate applied to the purchase of a first house is 2 %.
Mergers, de‑mergers and the assignment of assets as between one company and another, whether already incorporated or not, and equivalent operations effected by other entities are subject to a flat rate of 200 EURO.
The tax payment usually comes before the registration except for some types of judicial acts.
The tax is normally payable upon registration of the deed, which is obligatory within a fixed time limit of 20 days for deeds received in Italy and 60 days for deeds received abroad or where the deed is to be used in a procedure (DPR n° 131, Article 13 of 26 April 1986) and 30 days for letting of real estates - except for documents whose registration is not compulsory (annexed Table B of DPR n° 131 of 26 April 1986), or at the time of the declaration, unless there is an adjustment to the declared value of the property concerned, which must be made within two years from the payment of the main tax.
For deeds by jurisdictional bodies is provided a time limit of 60 days from the notification of the payment advice by the Revenue Agency.
Payments can be made directly to the collection agency, even through enabled post offices or banks (20 or 30 days).