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[SITUATION] · [QUIET] · [BUSINESS]
2 clusters · 6 sources · 23 days · First seen · Last updated
Italian Revenue Agency tax regulation updates
Overview
The Italian Revenue Agency (Agenzia delle Entrate) has issued new regulations and clarifications regarding various tax procedures.
In September 2026, the agency introduced new tax codes for the F24 payment model specifically for inheritance and gift taxes. These codes, ranging from A252 to A259, facilitate payments for successions, donations, and mortgage or cadastral services. The update covers scenarios such as voluntary error corrections, audit settlements, and cases where tax benefits for a primary residence are lost during a succession declaration.
By October 2026, the agency provided further clarification regarding first-home bonuses and tax credits for property reacquisition. It confirmed that taxpayers can still access first-home benefits even if a previously sold property was purchased with only partial tax advantages. To qualify for reduced rates, such as a 2% registration tax, the property must not be classified as a luxury home and the buyer must meet specific residency requirements in the municipality where they live or work.
Entities
Timeline
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[BUSINESS] 4 sourcesItaly's Revenue Agency clarifies first-home tax benefits
The Italian Revenue Agency confirmed that first-home tax benefits and credits remain available to buyers even if their previous property was purchased with only partial tax advantages.
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[BUSINESS] 2 sourcesAgenzia delle Entrate introduces new inheritance and gift tax codes
The Italian Revenue Agency has introduced new F24 tax codes for inheritance and gift taxes, including specific codes for lost primary residence benefits.
Sources
aicstorino.it · ameve.eu · business.laleggepertutti.it · fisco7.it · misterfisco.it · quifinanza.it