Newsalert - Real Estate Securitization Vehicles: first guidelines issued by the Italian tax authorities
With ruling no. 132 of March 2, 2021, the Italian tax authorities provided the first guidelines with regard to the tax regime, for direct and indirect tax purposes, applicable to real estate securitization vehicles established according to article 7.2 of Law no. 130 of April 30, 1999, a provision introduced by Decree-Law no. 34 of April 30, 2019, converted, with amendments, by Law no. 58 of June 28, 2019.
See the Alert by our Tax Department.