Tax Key News - Real Estate
A summary of the latest updates and judgments on real estate and tax regime, edited by our Real Estate Business Unit.
- Budget Law 2021 (Law no. 178 of 30 December, 2020): rules of interest to the real estate industry
- Hotel sector: VAT regime for the sale of residential property units intended for hotel use (Supreme Court, Order no. 24599 of 5 November 2020)
- Property Tax (IMU): constitutional illegitimacy of the non-deductibility of IMU from income taxes for instrumental properties (Constitutional Court, judgment no. 262 of 4 December 2020)
- EU Funds: withholding tax exemption for dividends distributed by Italian companies to EU collective investment undertakings
- Italian AIFs: VAT regime for services performed by an advisor to a manager of mobile alternative investment funds (AIFs) (Ruling no. 628 of 29 December 2020)