Social housing: stamp duty on the application to host individuals

May 24, 2023 | News | 0 comments



A recent clarification by the Revenue Agency clarifies some doubts that have arisen around the correct treatment to which to subject the application and the provision of authorization to host third parties in accommodations of Public Residential Building. In fact, within the context of ERP housing, there is the possibility for the assignee to host third parties, in the event of death or abandonment, to have another member take over the family unit.

To do so, however, the assignee must be authorized by the owner Public Entity or by another subject delegated by it subject to the stipulation of a specific agreement, to which he must submit an application; the Body, consequently, after the due checks issues an authorization or denial provision. Stamp duty will apply to such documents.

As can be seen from reading the official document (answer 298/2023 published on 19 April 2023), the stamp fee stamp is applied to hospitality in the amount of < strong>16€ for each sheet, a tax which, however, is discounted pursuant to art. 4 of the Tariff attached to the D.P.R. no. 642/1972 with relative authorization provision issued by the competent Director.

In the same document, moreover, it is pointed out that both requests for hospitality by third parties in public residential buildings under lease are subject to stamp duty, and the consequent provision relating to the concession .

Based on article 1 of the d.P.R. no. 642/1972, both the deeds and the documents and register indicated in the annexed tariff are subject to the tax.

The provisions of the decree do not apply, unless expressly provided for, to the administrative acts of the State, the Provinces, the Regions, the Municipalities and their consortia.

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