The donation act and of transfer free of charge of real estate too, are subject to fiscal imposition, here which are and how calculate them.

Rate donation imposition

to calculate the donation's imposition apply the same rates for the successions that change depending on the relationship between the donor and the beneficiary,

-4% for spouses and relatives in a straight line, to calculate on the excess value, for each beneficiary, 1.000.000 euro

-6% for brothers and sisters, to calculate on the excess value, for each beneficiary, 1.00.000 euro

-6% to calculate on the total value (that is without franchise) for the other relatives until the fourth degree, relative by affinity in a straight line, relative by affinity in collateral line until the third degree

-8% to calculate on the total value (that is without franchise) for the other person

If the beneficiary is a person with a severe disability, recognized as such pursuant to Act no. 104/1992, the tax is applied on the value of the portion that exceeds € 1,500,000

the amount exempt from the tax (franchise) are up dated every four years, according to the cost of living.

Stamp duty mortgage and cadastral donation

on the donations of a real estate or of a real right real estate are owned, furthermore

-the mortgage tax, in the measurement of 2% of property's value

-the cadastral tax, in the measurement of 1% of property's value

Benefits first house donation

for the donations of "first house" apply the mortgage tax and cadastral in fixed measure 200 euro each. The benefit first house as benefit not impede the possiblity to ask again the regimen of exemption in case of successive purchase upon payment of other property (subject of stamp duty). The benefit first house used to the purchase of properties for the benefit impedes further facilitated  purchase free, save that this purchase has to object quotas of the same property.