Tax Key News - Real Estate 1/2021

A summary of the latest updates and judgments on real estate and tax regime, edited by our Real Estate Business Unit.

- EU Funds: withholding tax exemption for dividends distributed by Italian companies to EU collective investment undertakings (Budget Law 2021)
- The new real estate securitization: guidelines of the Tax Authority on the tax aspects (Ruling no. 132 of 2 March 2021)
- Real estate funds: VAT aspects in case the fund manager is included in a VAT group (Ruling no. 220 of 26 March 2021)
- Real estate tax incentives: Sismabonus and Ecobonus incentives and the tax consolidation regime (Ruling no. 133 of 2 March 2021)
- Registration tax: the new rule on the interpretation of deeds for registration tax purposes and its retroactive application (Constitutional Court decision no. 39 of 16 March 2021)