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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Bibliographic Details
Main Author: Sabrina Capilupi
Format: Article
Language:English
Published: Agenzia delle Entrate 2014-06-01
Series:Territorio Italia
Subjects:
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
Description
Summary: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.
ISSN:2240-7707
2499-2674