The simplification of obligations also passes through the digitization of the procedures and documents that the taxpayer must send to the financial administration. The last step, in chronological order, for the digital taxman is the possibility of registering online the preliminary purchase and sale of properties.
Not only that, it will be possible to calculate the amount of taxes due between the register and the stamp duty and pay the account to the tax authorities directly by direct debit on the taxpayer’s current account. A procedure, which allows professionals and taxpayers to no longer have to go to the Revenue offices. The new telematic service will be open from Tuesday 7 March.
The decision of the Revenue
From 7 March, therefore, taxpayers or intermediaries will be able to send the registration request electronically, through the web procedure available in the reserved area of the Revenue Agency website. All of this by inserting the attachments directly with two clicks, such as the sales contract and any floor plans of the property. This new step taken by the financial administration towards the digitization of tax obligations comes thanks to a provision signed by the Director of the Revenue Agency, with which the additional module of the model for the “Registration of private deed”, so-called (Rap) was approved ) already available for the registration of the loan for use contracts.
What is the preliminary purchase
The preliminary contract is an agreement between the seller and the buyer who mutually undertake to stipulate a subsequent and definitive sales contract, with which the transfer of ownership rights over the asset will take place.
What changes
For the registration of the preliminary sales contracts it was until now necessary to go to a territorial office of the Revenue Agency within 30 days from the date of signing the deed. Now with a new registration method, which will gradually be extended to other private deeds, the preliminary sale is registered online.
