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The tied asset, in the case of succession, may be excluded from the estate's assets, pursuant to Article 13 of Legislative Decree No. 346 of 31 October 1990.
The tied asset, in the case of a donation, may be subject to the application of registration tax at a fixed rate, pursuant to Articles 13 and 59 of Legislative Decree No. 346 of 31 October 1990.
In the case of an unencumbered asset, at the opening of the succession or at the time of the deed of gift, the amount of the tax may be reduced proportionally to fifty per cent of its value, pursuant to Articles 13 and 25 of Legislative Decree No. 346 of 31 October 1990.