Real estate is a traditional object of taxation. While the real property tax (recurrent property tax) is one of the most typical and oldest taxes world wide, several other taxes (property transfer tax, wealth tax, capital gains tax, inheritance and gift taxes) are more or less connected with immovable property. Still, taxation of real estate was never investigated by the EATLP. However, in June 2025, a 2025 EATLP Congress was held in Bergen, Norway, titled “Taxing Real Estate (Ownership)”. This book is one of the results of this congress
Taxing Real Estate (Ownership). Country Report: Italy / Di Sbrojavacca, A.. - STAMPA. - 24:(2026), pp. 561-584.
Taxing Real Estate (Ownership). Country Report: Italy
Alessia di Sbrojavacca
2026-01-01
Abstract
Real estate is a traditional object of taxation. While the real property tax (recurrent property tax) is one of the most typical and oldest taxes world wide, several other taxes (property transfer tax, wealth tax, capital gains tax, inheritance and gift taxes) are more or less connected with immovable property. Still, taxation of real estate was never investigated by the EATLP. However, in June 2025, a 2025 EATLP Congress was held in Bergen, Norway, titled “Taxing Real Estate (Ownership)”. This book is one of the results of this congressPubblicazioni consigliate
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