Companies and Tax

Donations are a tool dear to families

Donations are always a tool dear to Italian families. Both real estate and securities donations have increased thanks to the first half of 2019 compared to the previous year. The estimate took into account the notarial statistical data with which the deeds are stipulated.

The data on the sale and purchase of real estate refers to a notarial deed stipulated independently if it concerns the transfer of a share equal to or greater than 50% of the property.

Only in the case of donations of modest value you can avoid resorting to a notary.

The focus

For the first half of 2019 there are 1,781,287 transactions subject to tax registration from which those relating to the specific analyzes covered by the report have been identified. For the same period of 2018, a total of 1,803,012 transactions with the same characteristics were analyzed.

What do you give

Company donations have increased significantly. Little, however, as regards shares and quotas while donation of money no longer takes place. Not to mention bare ownership of shares and shares in terrible decline.

The donations of movable goods are prevalent in the North, they grow in the South while the real estate donations are greater in Southern Italy.

The building is the property that gives itself more in full ownership and in usufruct, while donations of agricultural land come down.

Who gives to whom

The donors are between the ages of 18 and 55, the donors are the over. There are still cases of donors over 50 in the case of usufruct.

The masculinity ratio in donors and donors falls slightly. The tendency to donate agricultural land to males, and females the use of buildings, remains confirmed, while in the donation of buildings there is an almost gender equality.

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