Back to top

Property taxation, Italy follows OECD approach on capital gains

Taxation relating to the 'real estate' world has always been characterised by specific provisions, deemed 'necessary' in view of the peculiarities of the underlying real estate: think of the taxation of transfers of participations in real estate companies (rectius, the non-application of the so-called 'Pex' regime in certain cases) or the VAT and deed tax regime, characterised by multiple application methods and rates.

Attachments
Diritto Bancario 03.14.2023185.96 KB
Andrea Motta
Francesco Assegnati
Luca Vitale