Valore catastale e prezzo-valore (n.09)

The price-value regulation, the tax relief that allows you to fulfill your obligations without fear of assessment by paying a sum calculated on the property's updated cadastral value, has revolutionized the indirect tax system. Litigation has been eliminated, and the parties have regained peace of mind in transactions. Legal certainty is always a key value in the legal and business life of citizens. Notary Massimo d'Ambrosio, after explaining the issue, discusses the practical notarial aspects of the problem, providing concrete advice and suggestions. In this video, the notary delves into point 9 of the video on sales in general, specifically discussing the price-value regulation and its impact on real estate transactions. While in the past it was common to conceal part of the actual price to avoid a significant tax burden, resulting in increased tax assessments and litigation, today the legislator gives parties the option of excluding the risk of tax assessments by requesting, in the notarial deed, the payment of taxes based on the updated cadastral value of the property being sold. Currently, there will be two prices: the real price, actually paid by the buyer, and the so-called price-value, calculated on the property's cadastral income. The notary clarifies the requirements for applying the price-value regulation, explaining which cases are covered and which are not, and highlighting the risks associated with non-compliance.