Abstract
[Autom. eng. transl.] In implementation of the delegation for tax reform, on 7 August 2024 the Council of Ministers approved the decree on indirect taxes other than VAT. Among the innovations, it is noteworthy the possibility - for the heir under the age of twenty-six - to pay land registry, mortgage and stamp duty taxes, in the presence of properties included in the succession, using the sums of the estate assets held in storage at banks, financial intermediaries and other specifically identified entities
| Translated title of the contribution | [Autom. eng. transl.] Heirs under 26, simplified payment of land registry and stamp duty taxes |
|---|---|
| Original language | Italian |
| Pages (from-to) | - |
| Journal | NORME & TRIBUTI MESE |
| Publication status | Published - 2024 |
Keywords
- Imposta di bollo