Taxes in Europe Database v2
DPR n° 601 of 29 September 1973 as amended (art. 15-20); DL n. 168/2004 (G.U. 07/12/04 n. 161) converted L. 07/30/04 n. 191 (G.U. 07/3104 n. 178); D.L. n. 91/2014 (art. 22, par. 2 lett. b) converted into L. n. 116/2014
Medium and long‑term financing operations as specified by law and effected by banking institutions.
This substitute tax is determined in accordance with the amount of financing granted within the relevant year.
As from 1th August 2004, for loans not referred to first house, the rate is 2% instead of 0.25%.
Super reduced rate
Payment must be done by transfer of qualified banks.
Payment is made on the periodical return submitted by the taxpayers liable to tax.
The amount of tax recovered is included in d214be in the form "IT Registration Tax".