
The imposta di registro, something akin to a registration fee in English, is an indirect tax which is applied to transfers of wealth assets such as the purchase of a property, which must be registered in writing and the same as the value given in the property deeds. This imposta di registro is necessary because all citizens are obliged to make an official record of all changes of deeds in a public register, in this case the Tax Agency Office (Ufficio dell’Agenzia delle Entrate).
About the register
To register an asset, you must present two copies of the deed in the Registry Office (Ufficio del Registro), one of which is returned with the date and the registry details. For rentals and other deeds related to buildings, there is an online registry procedure that works in a similar way.
The deadline for registering depends on the type of deed in question. Rental agreements and other documents related to the property rights should be registered within 30 days. For other types of documents, it should be done in 20 days.
What it costs
The base for working out the registration fee is the value of the property, which is written in the deed. The tax is calculated by applying a percentage or fixed rate to this value, according to the tariff established by law.
In the case of purchasing a property for use as a main residence, there are certain circumstances under which the buyer can make it the cadastral value on which the fee is worked out and not the value written in the deed.
The percentages at which the fee is worked out can vary. It is between 2% and 3% for the transfer of property assets (purchase and rental) and 9% for other assets. In the case of rentals, the minimum limit for registry is 67 euro.