Facilitations or reductions not only for the main house News of the stability law of 2016: exemption of the IMU and TASI The new Stability Law of October 2015 introduces the abolition of IMU and TASI on the main house, provided…
Read more
The criteria for determining the tax residence of natural persons in Italy They are dictated by Article 2 of the D.P.R. 917/1986 (“TUIR”), which states that for the purposes of income tax, are considered to be residents of the State…
Read more
Buying a donation house in Italy, what are the risks and how to avoid them Buying a home from a vendor who has received a donation may be risky and the bank may not grant the loan. Let’s see why…
Read more
The circumstances under which the law demands auxiliary warehouse registers According to the wording of Article 14 of Presidential Decree 600/1973 and Article 1 (1) of Presidential Decree 695/1996 taxpayers are required to keep auxiliary warehouse registers as of the…
Read more
Divorce and separation: the criterion to be checked for the award of maintenance is autonomy and not the standard of living Thus, the Italian Supreme Court (Cassazione) in the judgment. 11504/17: “Support for divorce should not be given to those…
Read more