Real estate companies
On the basis of some requests received, the various criteria for the taxation of income produced by the so-called "real estate companies" are illustrated below.
The objective of the work is to expose the main aspects of property taxation (with some practical examples) and in particular the inherent taxation logic, in order to allow a first approach to the problem, without obviously considering the analysis exhausted.
Furthermore, for the sake of simplification, reference will only be made to the tax regime envisaged for the taxation of business income (IRPEG) of joint-stock companies. However, it will also apply mutatis mutandis to sole proprietorships and partnerships.
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