The IMU exemption may also apply where a non-commercial entity grants a property free of charge to another non-profit entity for the purpose of carrying out qualifying activities on a

A mortgage lien may be registered over assets contributed to a family asset fund (fondo patrimoniale) even where the underlying tax liability arises from the business or professional activities of

Income attributed to an Italian-resident beneficiary of a transparent foreign trust must be determined in accordance with the tax rules of the jurisdiction in which the trust is resident or

In chain transactions, the mere physical removal of goods from the Member State of departure is not, in itself, sufficient to ensure that the first supply qualifies for VAT exemption.

The transfer of a business, free of charge and in equal shares to two beneficiaries, does not necessarily qualify as a transfer of a totality of assets falling outside the scope of

A share capital increase paid up by setting off receivables owed to shareholders is subject to registration tax at a rate of 0.5%, rather than merely to the fixed registration

The deadline for paying the first – or sole – instalment under the Rottamazione-quinquiestax settlement scheme is 31 July 2026. Please note that the five-day grace period does not apply