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Tax benefits for Ecclesiastical Entities in Italy: an overview

In this article, we analyse a complex and constantly evolving issue: the tax regime of ecclesiastical entities in Italy. Due to concordatory agreements with the State,

Real Estate of Ecclesiastical Entities and IMU: conclusions of the Supreme Court of Cassation

We address in this news a delicate issue, the application of the Municipal Property Tax (IMU) on real estate owned by ecclesiastical entities. The Supreme Court

Religious Congregations and Artificial Intelligence: how to best use this tool

On 1st January 2023, the Vatican’s Pontifical Commission for the State of Vatican City State enacted the “Guidelines on Artificial Intelligence”. This decree, numbered DCCII, regulates

Verification of Cultural Interest for assets belonging to Ecclesiastical Entities

In this new news article, we are addressing a specific topic: the Verification of Cultural Interest for assets belonging to civilly recognized Ecclesiastical Entities in Italy.

Restricted Properties in Italy: what they are and what restrictions exist

Italy has the world’s richest cultural heritage. It is therefore quite common to hear about restricted properties. In fact, if you own an ancient building -and

How a Religious Congregation can optimize the use of its real estate: a strategic guide

The real estate of a Religious Congregation constitutes an invaluable asset, the fruit of the work and efforts of past generations and of generous donations. It

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