The new property taxes

Change to registration fees , stamp duty mortgage and land in the sale : the new property taxes provided for in DL 104/2013 involving changes in tax fees with effect from 1 January 2014 . A carefully read the DL , it seems that this time they did something that encourages citizen and should entice the recovery of the real estate market . But let’s see what are these new taxes :
taxes variables
In the sale of the first house reduced to 2% , but increased to 9% if the house is luxurious (A1 , A8, A9) . Same rate (9%) , made unique for all other real estate transfers . In no case , however, can be less than one thousand euro . The decree exempts from stamp duty trades above , and replaces the previous mortgage and cadastral taxes with a fixed amount of EUR 50 . Some examples of calculation. • Property is not the first house (50 thousand euro ): up to 31 December 2013 will pay a total of € 5,000 , or 7% of registration tax ( three thousand five hundred Euros ) , plus 2 % of the mortgage (one thousand euro ) plus 1 % of the cadastral (500 euro ) . From January 2014 you pay 4,600 Euros : 4500 Euros of registration tax ( 9%) to which are added 50 euro mortgage tax and cadastral tax of 50 .

• Main house ( 100 thousand euro ) until December 31, you pay € 3,336 ( 3% registration tax ( € 3 thousand ) plus € 168 for each of the other two taxes . From January 2014, the amount will drop to € 2,100 ( 2 % registration tax , 50 € for each other taxes ) .
fixed taxes
For all other acts until 31 January 2013 shall be subject to registration tax , mortgage and land at a fixed rate of 168 EUR , triggered an increase to 200 Euros . This provision affects transactions involving companies (excluding real estate) , as the contributions to the share capital, company documents , contracts of bailment of real estate, and amending the constituent acts of non-profit and associations, temporary business .
Article 26 of Decree amending Article 10 of Decree No. 23/2011 ( Provisions on Federalism Municipal ) on property transfers from 1 January 2014 . We eliminate ” all exemptions and tax benefits , even if provided for in special laws ” that relate to real estate transactions . Warning: taxes on trades also apply to other operations on real estate, such as the transfer of real property rights (including renunciation) , expropriation , coercive transfers .
Source: DL 104/2013