“The taxation of capital gains from properties redeveloped thanks to the Superbonus can have serious repercussions on the real estate market“. He said it Maurizio Pezzetta, Deputy Vice President of FIMAA Italia during a meeting that took place with the Honorable Mauro Del Barba, Group Leader of Italia Viva in the Finance Committee of the Chamber, who listened with great attention to the Federation’s proposals, sharing its concerns. “We are convinced that it is necessary to introduce corrective measures or at least to precisely delimit the scope of application of the provision” explained Pezzetta.
The law that introduced the taxation of capital gains – recalls the Italian Federation of Business Brokers – is contained in the latest Budget law. The measure, which concerns some properties that have benefited from the Superbonus, has an extremely long period of application, since the tax applies up to 10 years from the completion of the works. Furthermore, the rate is 26% and is calculated on the capital gain accrued. “This measure will inevitably impact the real estate market – the Deputy Vice President further explained – and will have negative repercussions not only for those who sell the property, but also for those who purchase it.”
During the meeting, Vice President Pezzetta also supported the need to modify the rule which requires specifying – in the notarial deeds of sale of a property – the amount of the real estate agent’s compensation received. “That measure dates back to 2006, and was used to combat tax evasion, but it is now completely anachronistic. There are various tools, starting with electronic invoicing, which allow the same objective to be achieved. Furthermore, this provision undermines privacy and contractual autonomy, since the diffusion of the amount of the compensation can compromise free negotiation between client and professional. Furthermore – concluded Pezzetta – this is the only case in which the compensation is indicated in a public deed between two contracting parties. of a third party, the professional who acted as mediator”.
