The legislative decree consolidates the code for registration tax and other indirect taxes, excluding VAT, aimed at reorganising existing regulations to simplify compliance and reduce administrative burdens for taxpayers.
Italy’s Council of Ministers approved the Legislative Decree on 22 July 2025, which establishes a consolidated text for the code on registration tax and other indirect taxes, excluding VAT.
This measure is part of a broader tax reform aimed at reorganising existing regulations to simplify compliance and reduce administrative burdens for taxpayers. The consolidated code encompasses various taxes and reliefs, excluding VAT, such as registration, mortgage, cadastral, inheritance, gift, and stamp duties, as well as taxes on financial assets.
This follows the Council of Ministers’ preliminary approval of the Legislative Decree consolidating the rules on registration tax and other indirect taxes, excluding VAT, on 26 May 2025.
