Taxes in Europe Database v2
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).
The State and , for a certain amount, the Region with a special statute.
People claiming for the transcription and transfer registration; public official receiving or authenticating the conveyance deeds or registration of mortgage.
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.
The State and other bodies as provided by D. Lgs 347/1990 art.1.
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.
On request of the cadastrial registration or on request of the property rights transcription and of the registration or the removal of the mortage.
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.