Test yourself Question 1 of 6 Question 1 of 6
Who registers the gift deed and pays the tax?
The recipient, through a return within twelve months The notary, within 30 days The donor, with an F24 form in June Nobody, if the value is below the allowance
Question 2 of 6 Question 2 of 6
A father gives his son €500,000 in cash. What is paid?
4% of €500,000 Only €200 of registration tax Nothing 8% of €500,000
Question 3 of 6 Question 3 of 6
A mother gives her daughter a €300,000 flat; the daughter does not meet the first-home conditions. How much are mortgage and cadastral taxes?
Nothing, thanks to the allowance €400 €9,000 €12,000
Question 4 of 6 Question 4 of 6
Which of these transfers can benefit from the paragraph 4-ter exemption?
10% of a joint-stock company given to a nephew A sole trader's business given to his daughter, who undertakes to carry it on A flat given to the spouse A sum left to a friend
Question 5 of 6 Question 5 of 6
What happens if the son who received the business closes it after two years?
Nothing, the exemption is final The relief is lost: ordinary tax, penalty and late-payment interest He pays statutory interest only The exemption passes to his siblings
Question 6 of 6 Question 6 of 6
A daughter inherits a house and sells it six months later at a profit. Is the gain taxed?
Yes, at 26% Yes, under ordinary income tax No, property acquired by inheritance is excluded Only if the value exceeds one million
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