Categories:Italy,Real Estate,Tax

Italy Real-Estate Update — November 2013

Starting from 1 January 2014 significant changes will come into effect with reference to registration tax, as well in respect of cadastral and mortgage tax application in Italy. On the contrary, the VAT treatment of real-estate investments will not be affected by such new provisions.

The new rules will be applicable to transfers of real-estate assets carried out starting from 1 January 2014. The reorganisation of registration tax rates provides only two proportional rates for all real-estate transfers: two per cent in case of transfer of non-luxury residential buildings designated to be the main dwelling of the purchaser; nine per cent in all the other cases. Registration tax applied with the proportional rates cannot be in any case lower than €1,000 (£620).

Due to the fact that the application of the ‘principle of alternativity’ (between VAT and registration tax) will remain valid also after 1 January 2014, in case of transfer of real-estate assets subject to VAT or of non-residential buildings that are exempted from VAT, registration tax will remain applicable at the fixed amount, even if the amount of €168 will be increased to €200 (also for mortgage and cadastral taxes — see below)…

If you are registered and logged in to the site, click on the link below to read the rest of the DLA Piper briefing. If not, please register or sign in with your details below. 

Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Briefings from DLA Piper

View more briefings from DLA Piper

Analysis from The Lawyer

View more analysis from The Lawyer


3 Noble Street

Turnover (£m): 1,566.29
No. of lawyers: 3,961 (UK 200)
Jurisdiction: global
No. of offices: more than 75
No. of qualified lawyers: 542 (International 50)
No. of partners: 142.6