The latest legislative decree on tax reform, approved by the government, which changed the rules on gift and inheritance taxeshas introduced important innovations also in terms of consultation of mortgage and land registry databases and taxes thereon. Let’s see what the latest news is
Mortgage taxes and special taxes
Changes to the tax due are expected for mortgage consultation, with, among other things, the elimination of the gradual tax measure linked to the number of formalities, the introduction of tariff items for the new services of the Revenue Agency within the Integrated Real Estate Registry and the reduction of the amounts of inspections mortgage rates of 20% (instead of 10%) for requests made electronically, the extension of the free nature of operations relating to the mortgage service also to public administrations other than the State.
For the special taxes due for the services rendered by the Agency, the grouping in a single table divided into 3 items, the updating and forfeitization of the amounts due, the inclusion of express hypotheses of exemption for the services provided with entirely automated. For special cadastral taxes, there is provision for free consultation of the cadastral information base electronically and the elimination, within the scope of the flat rate of special cadastral taxes, of gradual tax measures linked to the number of elements requested.
Procedures for accessing the mortgage and cadastral database
Access to the electronic consultation of the mortgage and cadastral databases will be allowed to anyone, on the basis of the indications contained in a provision to be adopted by the director of the Revenue Agency. Furthermore, the number of subjects who, for purposes of public interest or for the performance of auxiliary functions in the jurisdictional sphere, can access electronically the mortgage and land registry databases with exemption from taxes and charges has been expanded and a free regime is introduced. for the electronic release of cadastral maps.
Update of cadastral headings
To improve the information recorded in the land registry database, in the event of the death of natural persons holding usufruct, use and habitation rights, the updating of the land registry holders is carried out automatically by the Revenue Agency, exempt from taxes and charges based on the findings of the Tax Registry. The person who enjoys a right of growth must communicate this information to the Agency through an application for transfer to the exemption regime.
