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Divorce contract concluded abroad on immovable property in Italy

Divorce contract concluded abroad on immovable property in Italy

Divorce contract concluded abroad on immovable property in Italy

In response No. 351/2023 of the Revenue Agency, Taxpayers Division/Central Administration of Individuals, Self-Employed Persons and Non-Profit Organizations, clarifications were provided on registered divorce abroad and concerning real estate in Italy.

The Financial Administration responds to the question presented by stating the exemption from tax under the provisions of Article 19 of Law No.

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35
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75
2
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75
Buy in Italy for 595000€
642 506 $
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74
Buy in Italy for 660000€
712 696 $
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95
74/1987, provided that the deed is registered with an Italian notary. At the same time, the notary shall enter the necessary attestations regarding compliance with cadastral and town planning requirements.

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