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IMPOSTA DI REGISTRO, e.i. REGISTRATION TAX, is due for written acts; it is always due for real properties, in both property transfer (4 - 8 - 15 %) and rental (2 %).

The tax is proportional to the contractual value. If I.V.A. (V.A.T.) is due, registration tax is fixed in amount; but VAT-free rentals will pay REGISTRATION TAX each year.