Edited by CA
Since January the 1st 2014, the tax on property deeds of sale has changed for transfers of property outside the VAT area. There are now just three registry tax rates: 2% for your first home, 9% for all other real estate, and 12%, subject to certain conditions, for agricultural land and related assets. However, the registration tax payable may not be less than 1,000 Euros. In addition, the amount of each tax, mortgage and cadastral land registration provided at a fixed rate for deeds subject to VAT changes, from 168 to 200 Euros. As for private deeds of sale, the date of registration of the request should be considered. So, remember, the Inland Revenue, has a circular, of the
new operating rules introduced by Legislative Decree no. 23/2011, as amended by Law Decree No.104/2013 and Stability Law and apply to deeds formally drawn up or certified as of January 1, 2014.
Here you can read the circular directly. www.agenziaentrate.gov.it/wps/file/nsilib/nsi/agenzia/agenzia+comunica/comunicati+stampa/tutti+i+comunicati+del+2014/cs+febbraio+2014/cs+21022014+nuova+tassazione+atti+immobiliari/022_Com++st++Circolare+immobili+21+02+14.pdf