It's the registration tax owed when you register certain contracts (like leases without cedolare secca) or property purchases with the Agenzia delle Entrate. The amount depends on the contract type and value.
For property buyers, imposta di registro is one of the main acquisition costs. For landlords, choosing cedolare secca avoids it on residential leases.
"When Manon bought her first flat in Voghera, the notary calculated the imposta di registro at 2% of the cadastral value, with the prima casa benefit applied."
Imposta di registro on property scales differently depending on whether you're buying as prima casa, who's selling (private vs business), and what the cadastral value is. Notaries do the maths.
Official source
Agenzia delle Entrate
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