The granting of surface right on agricultural lands is subject to registration tax at the rate of 15% and not 9%, as well as mortgage and cadastral taxes at the fixed amount of Euro 50: this was clarified by the Italian Tax Authorities by answer to Ruling no. 365 of 3rd July 2023, overruling (sic!) the interpretation adopted by the Italian Supreme Court in its decision no. 3461 of 2023.
Art. 1 of the Tariff (part I), of Presidential Decree no. 131/1986 (Registration Tax Code), provides for the application of registration tax the following rates:
“Transfers of ownership of immovable properties in general and transfers or constitutions of rights in rem, (…): 9%.
(…)
If the transfer relates to agricultural lands and their annexes in favour of persons other than direct farmers and professional agricultural entrepreneurs, registered in the relevant social security and welfare administration: 15%. (…)”.
According to the first paragraph registration at the rate of 9% is expressly provided for, as well as… Read more
