09/12/2007
The rules governing this matter are extremely complex and may be schematically simplified by looking at a subjective profile and an objective profile.
As regards the former, there are two main types of tax linked to real estate conveyances: stamp duty (imposta di registro) (and the related mortgage and cadastral taxes) and VAT.
Whether one tax or the other is applied depends mainly but not exclusively on the nature of the vendor.
Stamp duty is applicable in all cases where the vendo