Module 221 min2104 wordsFree — no account
Gifts and handing over the family business
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Legislative Decree 346 of 31 October 1990, art. 3, Transfers not subject to the tax, paragraphs 1, 2, 3, 4, 4-bis and 4-ter, version 8, in force since 2025 — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Imposta di donazione – Aliquote » — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Imposta di donazione – Che cos'è » — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Imposta di donazione – Come pagare »: public deed, registration within 30 days, flat registration tax — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Imposta di donazione – Donazione di beni immobili » — verified on September 25, 2026
- Gazzetta Ufficiale — DPR 917/1986, art. 67(1)(b): property acquired by inheritance or received as a gift, version 35 — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Tassazione plusvalenze immobiliari – Che cos'è » — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Gift tax rate for the spouse and children, above the allowance — 4 %
gazzettaufficiale.it · 2026 rules - Allowance for each child or for the spouse — 1,000,000 €
gazzettaufficiale.it · 2026 rules - Gift tax rate for an unrelated recipient, no allowance — 8 %
gazzettaufficiale.it · 2026 rules
Contents linked from this module
- Work out the gain on a property sale
It takes account of the purchase date, including the donor's, and compares the substitute tax with ordinary taxation.
- Simulate the tax on a gift
For each recipient: allowance, rate, tax due and the taxes on any property given.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.