The Constitutional Court annuls part of the article on the value of urban land (“municipal capital gains”). The judgment of October 26, 2021, considers that article 107.1, second paragraph; and the articles 107.2.a. and 107.4 of the revised text of the Law of Regulating Local…
Legislative Decree 1/2018, of June 19, establishes a series of reductions in matters of inheritance, both “mortis causa” (inheritance due to the death of the transferor) and “inter vivos” (regarding donations). An automatic reduction is determined for both death and donations: Mortis causa (inheritance due…
Two articles of Legislative Decree 7/2021, approved on 27 April 2021, provide for a reduction of the multi-level (8%, 9% and 10%) transfer tax to a uniform rate of 7%. and the tax on legal acts will be reduced from 1.5% to 1.2% in both…