The valore catastale or valore fiscale (fiscal value) of a real property is the base to calculate taxes in case of transfer due for purchases, inheritances or donations.

For example, in case of purchase of a residential use property, subject to specific conditions provided by law, the buyer has the option to pay transfer taxes calculated on the basis of the property value and category listed in the public records rather than on the purchase price

The fiscal value is also the base for municipal taxes.


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