When it comes to inherit or receive a real estate property by donation, in addition to the Estate Tax, the following taxes (“imposte ipocatastali”) are due:

  • imposta ipotecaria, equal to 2% of the property value reported on public record (valore catastale), with a minimum amount of EUR 200;
  • imposta catastale, equal to 1% of the valore catastale as described above, with a minimum amount of EUR 200.

In case at least one of the heirs applies for first home tax benefits (“agevolazioni fiscali prima casa”), the imposta ipotecaria and imposta catastale are equal to the fixed amount of EUR 200 each, regardless of the valore catastale of the property.

In addition to the above, when it comes to inheritance transfers, the following minor taxes are due:

  • tassa ipotecaria, equal to the fixed amount of EUR 35;
  • imposta di bollo, equal to the fixed amount of EUR 64;
  • special taxes, variable depending on the competent office, normally equal to EUR 18.59.

For additional info, do not hesitate to contact us for a free consultation on your specific case.


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