25/04/2016
When a property conveyance takes place, the Italian tax laws stipulate the payment of certain taxes and charges which generally must be paid, at the time the notarial contract is stipulated, to the notary himself who thus undertakes the “irksome” task of tax collector.
Such taxes are mostly payable by the purchaser.
At the time of purchase, the system taxes the “wealth” indirectly manifested by the purchaser which consists of the price paid for the purchase of the property (so-called i