Casa per Ferie (Holiday Home): 2026 legislative and tax updates
2026 marks a turning point for the non-hotel accommodation sector in Italy. The updates introduced by the 2026 Budget Law and the Third Sector Code reform impact both private individuals (short-term rentals) and non-profit organizations managing traditional “holiday homes” (Case per Ferie). We have prepared for you a summary of the main legislative and tax […]
Inheritance between Italy and Spain: tips on how to avoid falling into a bureaucratic nightmare
Owning a home on the Costa del Sol or a bank account in Milan is a privilege, but when it comes to cross-border successions, the line between opportunity and legal chaos is very thin. Many citizens believe that a national will is enough to rest easy. The reality? Without proper planning, your heirs could find […]
Advance Healthcare Directives (DAT) in Italy: what are they and how do they work?
The topic of end-of-life care today requires the ability to combine spiritual sensitivity with knowledge of current regulations. In Italy, the matter is regulated by Law No. 219 of December 22, 2017, which protects the right to life, health, dignity, and self-determination. 1. The legal framework: Law 219/2017 The Italian legislation is based on the […]
Similarities and Differences between Notarial Deed and Substitute Declaration of Notoriety in Italy
The Notarial Deed (or Deed of Notoriety) is a public document used to attest to statuses, personal qualities, or facts that are notoriously known (or of direct knowledge) by the applicant and witnesses, while the Substitute Declaration of Notoriety was introduced to replace the traditional notarial deed. The objective of the law (D.P.R. 445/2000) that […]
THE ITALIAN TAX CODE (CODICE FISCALE) WHAT IS IT AND WHAT IS IT FOR?
1) What is the Italian Tax Code (Codice Fiscale) and what is it for? Italian Tax Code (“Codice Fiscale”) is a 16-character alphanumeric code whose primary function is to uniquely identify a physical person (Italian or foreign) or a legal person (such as a company or association) in their dealings with public administrations and other […]
International Succession between Italy and Spain: A Guide to Cross-Border Law
The growing mobility of citizens within the European Union makes international successions a topic of fundamental importance. In particular, for those with ties to Italy and Spain, knowing the rules governing the transfer of assets and rights mortis causa is essential to ensure correct asset management and prevent disputes. The matter has been largely harmonized […]
Home rental in Italy: What documents should be requested from the tenant?
To rent a property safely and protect yourself from potential problems, it’s essential to ask the tenant for a series of documents that confirm their identity and financial reliability. To make things simple, we have prepared a list of the most important documents to request, addressing the case of renting a property to an individual […]
Energy Performance Certificate in Italy: What it is and what it is for
The Energy Performance Certificate (Attestato di Prestazione Energetica – APE) was introduced by Law Decree 63/2013 and converted into Law 90/2013, which regulated the new provisions on the energy performance of buildings and replaced the old ACE (Attestato di Certificazione Energetica – Energy Certification Certificate) with the APE. What is the APE? The APE is […]
Over-80s Bonus 2025: INPS rules and specifications
From 1st January 2025, until 31st December 2026, elderly people (aged 80 or older), with a very serious level of care needs and an ISEE (Equivalent Economic Situation Indicator) not exceeding € 6,000, can benefit from the “Prestazione Universale” (Universal Benefit), a new experimental measure that integrates the existing attendance allowance with an “assistance allowance” […]
Building a new house in Italy: a step-by-step guide
The construction of a new building in Italy is a complex process, full of bureaucratic and technical procedures. To facilitate this process, we have created a guide that illustrates the main steps to follow to build a property from scratch. It is important to emphasize from the outset that each project is unique and has […]