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Generic Tax Name Mortgage and cadastral tax
Tax name in the national language Imposte ipotecarie e catastali
Tax name in English Mortgage tax and land registry fee
Member State IT-Italy
Tax in force since 1990/10/31
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

D.Lgs. 31 October 1990, n°347 (G.U. of 27 Novemeber 1990 n°277).

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).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The State and , for a certain amount, the Region with a special statute.

 
Geographical Scope

 
Taxpayers

People claiming for the transcription and transfer registration; public official receiving or authenticating the conveyance deeds or registration of mortgage.

 
Tax object and basis of assessment

Properties transfer; other acts subject to registration or to transfer registration.

 

For registration or renewals, the basis of assessment is constituted by the capital and the incidental expenses covered by the mortgage.

For transcription, as for registration tax, the basis of assessment is the value of the property or of the legal right.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

The State and other bodies as provided by D. Lgs 347/1990 art.1.

 
Rate(s) Structure

Mortgage tax is 0.5%, 2% or 3% according to the nature of the application. Cadastral duty is 1%. Alternatively, for both, in some cases, a fixed amount of EUR 50.00 or EUR 200.00 may be paid.

 
Tax due date

On request of the cadastrial registration or on request of the property rights transcription and of the registration or the removal of the mortage.

 
Tax collector

Taxes due on the transcription or transfer of deeds or legal decisions concerning transfers of immovable property or the constitutions of legal rights are payable at banks or post offices, using the appropriate forms, within the date established for the payment of registration tax; other transcription duties (tasse ipotecarie) may be paid directly at the land registry offices.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214bg

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,855.00 EUR 0.12
2011 2,112.00 EUR 0.13
2010 2,071.00 EUR 0.13
2009 2,076.00 EUR 0.13
2008 2,341.00 EUR 0.14
2007 2,525.00 EUR 0.16
2006 2,260.00 EUR 0.15
2005 1,457.00 EUR 0.10
2004 1,236.00 EUR 0.09
2003 1,245.00 EUR 0.09
2002 1,266.00 EUR 0.09
2001 1,015.00 EUR 0.08
2000 1,067.00 EUR 0.09

Comments