Real Estate Funds. Fiscal incentives to jump-start the property market
Real estate funds are a financial instrument enabling investors to transform real estate Investments into shares of financial assets, producing liquidity without the investor having to acquire and dispose of property. A strong boost to this type of investment - an alternative to the type of securit...
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Format: | Article |
Language: | English |
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Agenzia delle Entrate
2014-06-01
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Series: | Territorio Italia |
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Online Access: | http://www.agenziaentrate.gov.it/wps/file/Nsilib/Nsi/Documentazione/Archivio/Agenzia+comunica/Prodotti+editoriali/Territorio+Italia/Archivio+Territorio+Italia+-+English+version/Territorio+Italia+1+2014+english/Real+Estate+Funds+Fiscal/Articolo+4+ING.pdf |
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author | Sabrina Capilupi |
author_facet | Sabrina Capilupi |
author_sort | Sabrina Capilupi |
collection | DOAJ |
description | Real estate funds are a financial instrument enabling investors to transform real estate Investments into shares of financial assets, producing liquidity without the investor having to acquire and dispose
of property. A strong boost to this type of investment - an alternative to the type of securities - is given by the favourable tax laws that foster the creation, management and participation in real estate funds.
This article summarises the main provisions related to tax applicable to funds in this sector. |
first_indexed | 2024-12-16T11:29:31Z |
format | Article |
id | doaj.art-c931fd97ad9b4488b519250483d88688 |
institution | Directory Open Access Journal |
issn | 2240-7707 2499-2674 |
language | English |
last_indexed | 2024-12-16T11:29:31Z |
publishDate | 2014-06-01 |
publisher | Agenzia delle Entrate |
record_format | Article |
series | Territorio Italia |
spelling | doaj.art-c931fd97ad9b4488b519250483d886882022-12-21T22:33:16ZengAgenzia delle EntrateTerritorio Italia2240-77072499-26742014-06-0120141/14475610.14609/Ti_1_14_4eReal Estate Funds. Fiscal incentives to jump-start the property marketSabrina Capilupi0Head of the Office for Capital and Other Income, Italian Revenue AgencyReal estate funds are a financial instrument enabling investors to transform real estate Investments into shares of financial assets, producing liquidity without the investor having to acquire and dispose of property. A strong boost to this type of investment - an alternative to the type of securities - is given by the favourable tax laws that foster the creation, management and participation in real estate funds. This article summarises the main provisions related to tax applicable to funds in this sector.http://www.agenziaentrate.gov.it/wps/file/Nsilib/Nsi/Documentazione/Archivio/Agenzia+comunica/Prodotti+editoriali/Territorio+Italia/Archivio+Territorio+Italia+-+English+version/Territorio+Italia+1+2014+english/Real+Estate+Funds+Fiscal/Articolo+4+ING.pdfreal estate fundsundertakings for savings collective investmentreal estate investmentsfavourable tax laws |
spellingShingle | Sabrina Capilupi Real Estate Funds. Fiscal incentives to jump-start the property market Territorio Italia real estate funds undertakings for savings collective investment real estate investments favourable tax laws |
title | Real Estate Funds. Fiscal incentives to jump-start the property market |
title_full | Real Estate Funds. Fiscal incentives to jump-start the property market |
title_fullStr | Real Estate Funds. Fiscal incentives to jump-start the property market |
title_full_unstemmed | Real Estate Funds. Fiscal incentives to jump-start the property market |
title_short | Real Estate Funds. Fiscal incentives to jump-start the property market |
title_sort | real estate funds fiscal incentives to jump start the property market |
topic | real estate funds undertakings for savings collective investment real estate investments favourable tax laws |
url | http://www.agenziaentrate.gov.it/wps/file/Nsilib/Nsi/Documentazione/Archivio/Agenzia+comunica/Prodotti+editoriali/Territorio+Italia/Archivio+Territorio+Italia+-+English+version/Territorio+Italia+1+2014+english/Real+Estate+Funds+Fiscal/Articolo+4+ING.pdf |
work_keys_str_mv | AT sabrinacapilupi realestatefundsfiscalincentivestojumpstartthepropertymarket |