Registration taxes on the acquisition of real estate in Italy

Registration taxes on the acquisition of real estate in Italy

Registration taxes on the acquisition of real estate in Italy
Публикация: 12.08.2015 19:05:00
просмотров: 109

From 1 June 2014 changed the registration, mortgage and cadastral taxes on the purchase of real estate on a cash basis and have been abolished almost all the benefits.

The change in legislation did not affect the order and rate of calculation of the VAT on the purchase of real estate, however, the registration, mortgage and cadastral taxes (in the case where the purchased property is subject to VAT) increased from 168 to 200 euros.

Seller Buyer VAT Stamp collection Mortgage collection Cadastral collection Mark Tax on recordation of registration
A private person Any (without benefits) No 9% (min.1000 euro) 50 euro 50 euro No No
A private person (mode «Prima casa») No 2% (min. 1000 euro) 50 euro 50 euro No No
Construction company for 5 years from the date of completion of construction Any (without benefits) 10% (22% real estate Luxury) 200 euro 200 euro 200 euro 230 euro 90 euro
A private person (mode «Prima casa») 4% 200 euro 200 euro 200 euro 230 euro 90 euro
Construction company after 5 years from the date of completion of construction (with the condition of the seller «VAT» A VAT payer 10% (22% real estate Luxury) 200 euro 200 euro 200 euro 230 euro 90 euro
A private person (without benefits) 10% 200 euro 200 euro 200 euro 230 euro 90 euro
A private person (mode «Prima casa») 4% 200 euro 200 euro 200 euro 230 euro 90 euro
Construction company after 5 years from the date of completion of construction (without the condition of the seller «VAT») Any (without benefits) No 9% (min. 1000 euro) 50 euro 50 euro No No
A private person (mode «prima casa») No 2% (min. 1000 euro) 50 euro 50 euro No No
Another company Any (without benefits) No 9% (min. 1000 euro) 50 euro 50 euro No No
A private person (mode «prima casa») No 2% (min. 1000 euro) 50 euro 50 euro No No

Base for tax calculation is the amount stated in the contract of sale.

This rule applies for VAT payers, for those who are VAT should not pay according to the law, there is an important exception.

Individuals who are not VAT payers, may choose as a tax base cadastral value of the object, regardless of the acquisition cost specified in the contract of sale. For the buyer this is a notable advantage, because the cadastral value is usually lower than the real, and therefore the amount of tax payable will be less.

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