Taxes on down payment and deposit on preliminary contracts.
An important news for preliminary contracts is coming: from 1 January 2025 down payment and deposit are both subject to 0.5% registration tax. The sl 3% taxation for the down payment will disappear. In addition, the registration tax on down payment or deposit cannot be higher than that due for the final contract.
Notaio Paolo Tonalini
Via Dallagiovanna 16 – 27049 STRADELLA (PV)
Tel. 0385-48564 – Fax 0385-43443
Viale Cesare Battisti 17 – 27100 PAVIA
Tel. 0382-530207 – Fax 0382-306455
notaio@tonalini.it
https://www.tonalini.it/