1.0https://www.hessepartner.it/en/Georg Hessehttps://www.hessepartner.it/en/author/g-hesse/Surface rights: Tax regime of proceeds -rich600338<blockquote class="wp-embedded-content" data-secret="SC272z1wD4"><a href="https://www.hessepartner.it/en/surface-rights-tax-regime-of-proceeds/">Surface rights: Tax regime of proceeds</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.hessepartner.it/en/surface-rights-tax-regime-of-proceeds/embed/#?secret=SC272z1wD4" width="600" height="338" title="“Surface rights: Tax regime of proceeds” — " data-secret="SC272z1wD4" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script>
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The Italian Revenue Agency, in its response no. 129 dated May 13, 2025, clarified that proceeds from the transfer of surface rights alone are classified as miscellaneous income and are no longer subject to capital gains taxation.