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In the Italian tax system, real estate property is generally deemed to produce taxable income, even if not used by the owner or even if not leased out. This income is subject to taxation in the hands of the owner of the real estate, in property or by virtue of another real right, according to his nature and tax status, characteristics and use of the real estate.
Investments in real estate properties can be executed directly, with acquisition of the property right by the individual/corporate investor (resident or not resident), or indirectly, through to the acquisition of interest in Italian real estate companies.
In the Italian tax system, real estate property is generally deemed to produce taxable income, even if not used by the owner or even if not leased out. This income is subject to taxation in the hands of the owner of the real estate, in property or by virtue of another real right, according to his nature and tax status, characteristics and use of the real estate.
Investments in real estate properties can be executed directly, with acquisition of the property right by the individual/corporate investor (resident or not resident), or indirectly, through to the acquisition of interest in Italian real estate companies.
Source : PWC
