Taxation of the real estate transations cince 1° gennaio 2014:
• First house sold from private:
Registration duty: 2%
Mortgage tax: 50 euro
Cadastral duty: 50 euro
• Second house sold from private:
Registration duty: 9%
Mortgage tax: 50 euro
Cadastral duty: 50 euro
• office purchased by onlus from private:
Registration duty: 9%
Mortgage tax: 50 euro
Cadastral duty: 50 euro
• Office/utilitarian building sold from private:
Registration duty: 9%
Mortgage tax: 50 euro
Cadastral duty: 50 euro
• Building land sold from private:
Registration duty: 9%
Mortgage tax: 50 euro
Cadastral duty: 50 euro
• Agricoltural land sold from private:
Registration duty: 15%
Mortgage tax: 50 euro
Cadastral duty: 50 euro
• Artistic historic building sold from private not first house:
Registration duty: 9%
Mortgage tax: 50 euro
Cadastral duty: 50 euro
• First house sold by company:
Iva : 4%
Registration duty: 200 euro
Mortgage tax: 200 euro
Cadastral duty: 200 euro
• Second house sold by company:
Iva : 10%
Registration duty: 200 euro
Mortgage tax: 200 euro
Cadastral duty: 200 euro
• Building land sold by company:
Iva : 22%
Registration duty: 200 euro
Mortgage tax: 200 euro
Cadastral duty: 200 euro
• Office/utilitarian buildings sold by company:
Iva : 22%
Registration duty: 200 euro
Mortgage tax: 200 euro
Cadastral duty: 200 euro