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If the area has been purchased separately, it is necessary to make reference to the value inferable from the accounts or from the sale and purchase deeds.

Italian tax residents must declare rental income from overseas properties in their annual tax returns, with the net profit taxed at applicable IRPEF rates plus IVIE on foreign real estate. Strategic expense documentation in the country of origin can significantly reduce Italian tax liability, sometimes to zero, making it crucial to understand how foreign property income is treated under Italian tax law.

The rendita catastale is a foundational yet often misunderstood element of Italy's property taxation system, representing the theoretical rental income homeowners effectively pay themselves. This imputed value plays a surprisingly significant role in Italy's GDP and explains why successive governments handle property taxation with such political sensitivity. Understanding this concept is essential for anyone navigating property ownership, inheritance planning, or financial decisions in Italy.

Following the example of other OECD countries, Italy introduced a voluntary disclosure programme at the beginning of 2014.

Law Decree 14 February 2016, No. 18 (as converted by Law 8 April 2016, No. 49) expressly allows EU Alternative Investment Funds to carry out, under certain conditions, direct lending...

Stop paying IMU for spouses who reside and habitually reside in two different homes, irrespective of the municipality in which they are located.

Take a look at our discussion report on the Italian Law No. 147 of 27 December 2013 (the so-called "2014 Stability Law").

The first stage is to check, with the assistance of a local notary, the legal status and owner details of the property.

Buying a property in Italy: read the essential guide to buying your property in Italy. Find everything here: how to move, what to do, taxes to pay and laws to comply with.

Italian Real Estate Investment Trusts and taxation: read here all information about the costs of a Real Estate Investment Trusts, its purposes and its advantages.

Gabriele Giambrone, Managing Partner at Giambrone law answers popular questions concerning buying a property in Italy.

Italian luxury properties: requirements, taxation, usable floor area, cadastral categories and all you need to know about luxury properties in Italy.

Purchase with "First Home" benefits in Italy: all 2019 news for Italian and foreign citizens who wish to buy a property in Italy.

With Ministry Decree dated 12.12.2013, published on the Official Gazette on 13.12.2013 nr. 292, the legal interest rate set by article 1284 of the Italian Civil Code has been decreased from 2,5% to 1% on a year basis.

Il dibattito sulla tassazione dei patrimoni è tornato al centro della scena politica italiana, dividendo l'opinione pubblica tra chi la considera uno strumento di redistribuzione della ricchezza e chi la ritiene un onere incompatibile con la crescita economica. La presente analisi esamina l'approccio di Italia e Svizzera alla tassazione patrimoniale, approfondendo le prospettive divergenti e le realtà fiscali di entrambi i Paesi.

The 2016 Budget Law (so called 'Legge di Stabilità 2016'), Law no. 208 of 28 December 2015, was published in the Official Gazzette no. 302 of 30 December 2015.

Countries that account for the 22% of the South America continent have a wealth tax, they are Argentina, Bolivia, Uruguay, Venezuela and Colombia.