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Circulars n.3 / 2011 - Stability law 2011/1: real estate leasing

Stability Law 2011/1: real estate leasing

Law no. 220 of 13 December 2010, called the “Stability Law”, as of 2010 replaced the old “Finance Law”. Its objective is the implementation of the government's economic policy program, the determination of the overall limit of revenues and expenses, as well as the division of responsibility between the State and other entities for the implementation of the stability pact.

With this circular, clarifications are provided on the main provisions introduced by the Stability Law on Income Taxes for Individuals and Companies, with reference to the issues of real estate leasing.

In a subsequent circular, clarifications will be provided regarding the news regarding:

  • investigations;
  • tax credits for research;
  • purchases of agricultural land by direct farmers;
  • extension deduction of 55%;
  • VAT on the sale of real estate by construction companies.

Topics index

  1. Real estate leasing
    1. brief notes concerning the treatment of the sale of properties that are instrumental by nature;
    2. purchase of the property to be leased and redemption by the user
    3. substitute tax for mortgage and land registry taxes;
    4. registration of the leasing contract;
    5. jointly responsible for the user
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Circulars 2011

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