Transferent rights transfer: 3% register tax and fixed mortgage tax

Transfense rights transfer: what changes from 2025

The legislator has formally including contracts of sale of building rights in the category of acts with Parental content performanceeven if not specifically listed elsewhere. It is an important turning point for those who work in the real estate and urban sector: until today, in fact, the tax framework of these operations could generate uncertainty.

The legislation refers widely to building rights, a concept that includes different forms of transferable building capacity. Among these, the sale of cubature It is one of the most used tools in urban practice, and consists in the movement of the volume that built from one ground to another, provided that they are urbanistically compatible. The transfer of cubicura is considered a burdensome contract which, while not transferring a real right, has economic and patrimonial value And it can be transcribed in public registers. However, the transfer of building rights can concern Also other institutes provided for by the urban planning legislation, such as building credits or rights deriving from compensation or equalization plans.

From this year all the contracts concerning the transfer of building rights will be subject to aProportional register tax of 3%except in cases in which the operation is subject to VAT. This is what was established by Legislative Decree no. 139/2024, which modifies article 9 of the tariff attached to Presidential Decree no. 131/1986 (Consolidated Text Register – Tur), receiving the orientation expressed by the Court of Cassation with sentence no. 16080/2021.

Sale building rights subject to VAT

However, in the event that the transfer of building law is subject to VAT – as in the case of sale of cubature configured as the provision of services – the principle of VAT-registers alternativity provided for by art. 40 of the Tur.

In these situations, the registration tax is not proportional, but applies to the fixed measure of 200 euroswhile VAT follows the ordinary rules provided for by Presidential Decree no. 633/1972.

Transfense rights transfer: fixed mortgage tax of 200 euros

In addition to the new 3% rate for the registration tax, the decree provides that the contracts for transfer of building rights also applyFixed mortgage tax of 200 euros.

This applies because these contracts are qualified as translation deeds of a right of a not real nature but with asset contentaccording to the provisions of the Court of Cassation and implemented by the legislation.