Thus heirs and benefactors change, Precompiled notice comes to inheritance, Goodbye superbollo.

Single fixed tax instead of stamp duty, mortgage and land registration taxes; Reorganization of car taxes, possibility of abolition Superbolo; tax exemption on business transfers to family members, as long as they maintain control; Simple ways to calculate and pay inheritance and gift taxes.
The Government's Committee on Tax Reform has taken a new step forward, with a legislative mandate to simplify stamp and inheritance taxes coming to the Cabinet today.

Provision for Reorganization of Successions and Donations and Def

This arrangement, which should have the opinion of the Parliamentary Committees, will be examined in conjunction with Economics and Finance Paper This, in the uncertainty of the new European rules, will be limited to confirming the program lines indicated last September and updating the accounting structure, which will take into account the costs related to superbonuses.

He registered

In March, another 8 billion invoices were uploaded to the Enea portal, the last line of work for the Superbonus carried out in 2023, bringing the final bill for the 110% environmental superbonus alone to 122 billion euros. Considering the home bonus and other tax credits for construction works, the bill for the state of almost 500 thousand interventions covered by the maxi-subsidy will already be over 200 billion euros. A huge figure that will seriously undermine the government's room for maneuver in public finances, with public debt hitting at least 30 billion a year until 2027.

Simplification

Part of the funding to ensure the wedge and Irbef cut will come from tax reform itself, specifically from the two-year withholding agreement that tax authorities will submit to self-employed workers by November. The new form of tax reform being explored by the government today does not bring in revenue, but aims to make things easier for citizens.

Online notification

Also, some of the measures envisaged by the new legal order are already in place on a trial basis. In the case of electronic and pre-compiled inheritance declaration, pre-compiled tax returns, the revenue agency will gradually add all the information at its disposal. Inheritance and subsidiary taxes can be settled in one settlement with Form F24 through electronic declaration. For other securities, stamp duty, mortgage and cadastral duties and special cadastral duties will be rolled into a single tax, perhaps in a fixed amount. As for the cadastre, free online consultations are expected, but automatic and automatic transfer of parcels from the deceased to the heirs by the revenue agency and exemption from special cadastral taxes and stamp duty.

Car tax

Changes are also expected in car taxes. Aiming to re-rationalize and simplify, the reform aims to “feasible and progressive overcome” the super tax currently expected on cars and vehicles designed to transport people and goods with a power of more than 185 kilowatts. However, the move should be without “new or excessive burdens on public funds by the car tax sector”, so tax would increase for some and decrease for others.

Family contracts

Also, with the reform, the government aims to promote generational change of institutions. Transfers of business or business branches, company shares or shares carried through family agreements in favor of descendants and spouses are expected to be non-taxable. Beneficiaries must maintain control of the assets for at least five years to avail the tax exemption.

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