Based on the provisions of the 2024 Budget Law, in the case of properties other than the main residence and not acquired by inheritance – and on which 110% Superbonusinterventions have been carried out – the capital gain tax (deriving from their sale) will apply for 10 years.
Recent News & Events
The Italian Government has adopted the Decree n. 113/2024 (entered into force on August 10th, 2024), increasing the HNWIs’ annual flat tax from Eur 100.000 to Eur 200.000. The Decree includes a grandfathering clause under which the above increase will be applicable only to those that move their habitual [...]
Fines of up to 5 thousand euros for private individuals with illegal workers News regarding the adequacy of manpower for construction work. After the restrictions introduced in 2021 and the further provisions of the PNRR Law, the “Cohesion Decree” (Decreto Coesione) has now provided for a crackdown regarding the [...]
Digital nomadism reinvents the concept of work and life on the move After years of waiting, Italy has finally approved a DN VISA. DN: Definition and Legalities Digital nomadism in Italy is regulated by the Decree n. 25 – February 28th, 2024 -also known as Decreto Sostegni-ter. The Decree [...]
2024 TAX LAW FOR IMPATRIATES: NEW RULES Still a great opportunity for those who want to buy home in Italy in 2024 The Decree no. 209/2023 recently adopted by the Italian Parliament has introducedsignificant updates to the “impatriated tax regime”, which deeply modifies the criteria for accessing tax breaks [...]
