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Month: April 2017

Brief Rent-to-Buy Tax overview

April 30, 2017May 29, 2017 Rent to Buy Team

Rent to Buy Tax regime is regulated by the Italian Revenue Agency Circolare 4/E 19.02.2015 (Agenzia delle Entrate).

This legal source clearly states transfer tax will be partially anticipated at the moment the Buyer will sign the Rent to Buy agreement and the balance at  the moment of the Deed of Sale (Rogito), meaning when the purchase will be completed.

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