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 first half of 2023 marked a slowdown in the residential real estate market, but a recovery could be seen starting from the second half of 2024; the slowdown in inflation and the possible drop in interest rates could herald a new impetus for the housing market in Italy starting [...]
Clemente Law Firm attending the FIAIP SUD SARDEGNA Event 2023 explaining the peculiarities of buying home in Italy when there is an international buyer involved. Cagliari, October 27th, 2023
The temporary content of the article 19 of the 2024 budget Law, approved last October 16th provides changes concerning the flat tax for short-term rentals, which seems destined to grow by a few percentage points. It seems likely that taxation will increase from the current 21% to 26%. [...]
The Budget Law 2019 (Law No. 145/2018 - Art. 1, paras. 273 – 275) approved incentives for those individuals (non resident) in Italy who receive a pension provided by foreign legal entities and choose to move to certain regions in the south Italy. This Law allows them to subject [...]
