You can get the reimbursement of the registration tax paid at the time of the preliminary contract? The IRS responded to the question. Please remember that, as explained by the Revenue Agency, for the registration of the preliminary sales contract are due: theregistration tax of 200 euros, regardless of the price of the sale; L’stamp duty, at the rate of 16 euros every 4 pages and in any case every 100 lines (if the contract is formed by public deed or authenticated private agreement the stamp duty is instead 155 euros). When the preliminary agreement provides for a payment, theproportional registration tax equal: allo 0.50% of the amounts expected as a confirmation deposit; to the 3% of the sums foreseen as a deposit on the sales price.
TO Tax Todaythe online magazine of the Revenue Agency, was asked: “I would like to know if I am entitled to request a refund of the registration tax paid in the amount of 3% on the deposit paid at the time of the preliminary contract for the portion exceeding that compensated at the moment of the definitive”.
In providing its response, the Tax Office specified that it is possible to request a refund of the registration tax paid in the amount of 3% of the deposit paid at the time of the preliminary for the portion exceeding that compensated at the time of the definitive
In detail, the Tax Office explained that theproportional registration tax paid for the registration of the preliminary sales contract (equal to 0.50% of the sums foreseen as a confirmation deposit and 3% of the sums foreseen as a deposit on the sales price) is deducted from the amount due for the registration of the definitive contract. When theamount already paid is higher than the registration tax due for the definitive contract, the taxpayer has the right to obtain a refund of the higher tax paid.
The tax authorities then underlined that the refund must be requested, under penalty of forfeiture, within three years from the date of registration of the definitive contract and that the refund request must be presented to the office that carried out the registration.
Preliminary purchase agreement, what is it?
The preliminary sale agreement it is the contract by which the parties assume mutual obligations. The seller promises to sell and the buyer promises to buy. With this contract, the parties undertake to arrive at the signing of the definitive deed at a later time.
Preliminary purchase and sale, registration times
The preliminary purchase and sale contract must be registered within 30 days of signing (until the entry into force of legislative decree no. 73/2022, article 14, the deadline was 20 days from signing); if stipulated with a notarial deed, the notary will take care of it within 30 days.
