Lease contracts which are exempt from VAT under Article 6 of Law 13 May 1999, n. 133 and Article 10, second paragraph, of Presidential Decree of 26 October 1972 n. 633. Terms and Conditions of the obligations and payments referred to in Article 82, paragraphs 14.15 and 16 of Decree Law of 25 June 2008, n. 112, converted with amendments by Law of 6 August 2008, n. 133.

Given the high social value attached to the purchase and/or the construction for principal housing, the tax legislation allows to achieve tax savings with the presentation of the personal income tax if interest and charges relatively to mortgage loans made for the purchase of the house had been paid during the fiscal year.

13-09-2007 - Registering a lease today it's easy, fast and convenient. First, because is not necessary to go to the front desk of the Revenue offices, nor to a bank or post office for the payment of the taxes due. You can do it from the comfort of your home or instructing a broker.
The purpose of this guide is then to provide a comprehensive and practical information on the leases, covering in particular the benefits of electronic registration, tax benefits, the compliance to put in place to correct errors and omissions.

07-04-2008 - The Finance Act 2008 (Act 24 December 2007, n. 244) has extended until 31 December 2010 the tax compliance (introduced by the Finance Act for 2007) due to taxpayers who claim expenses for achieving energy savings.
The benefits are a deduction from personal income tax of 55 percent of the costs incurred by the taxpayer, within a limit which varies depending on the type of procedure used.
The facility for the energy requalification; interventions involved to the facilitation; type of expenditure and deduction resulting from it; steps necessary to obtain the deduction.

07-04-2008 - The Finance Act 2008 (Act 24 December 2007, n. 244) has extended until 31 December 2010 the tax compliance (introduced by the Finance Act for 2007) due to taxpayers who claim expenses for achieving energy savings.
The benefits are a deduction from personal income tax of 55 percent of the costs incurred by the taxpayer, within a limit which varies depending on the type of procedure used.
The facility for the energy requalification; interventions involved to the facilitation; type of expenditure and deduction resulting from it; steps necessary to obtain the deduction.