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Archive » April 2022 » The taxation of Italian Real Estate investment funds: the clarifications of the Revenue Agency

The taxation of Italian Real Estate investment funds: the clarifications of the Revenue Agency

Enzo Mignarri
April 2022 - n. 4
Keywords: Fondi comuni immobiliari, tassazione
Jel codes: H20, G23

Real estate investment funds, for income tax purposes, are considered resident if established in Italy. If resident, they are taxable persons of Ires and included among the non-commercial entities. The tax treatment is regulated by Decree-Law no. 351/2001 and subsequent amendments and additions, as well as by the provision of the Revenue Agency of 16 December 2011 and by various subsequent circulars, to which have been added, recently, some answers to questions of significant interest to operators.

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