The LOE 2026 Proposal, submitted to Parliament on October 9, provides for an incentive scheme for the consolidation of rural properties, under which all acts and contracts necessary for the consolidation of contiguous or adjoining rural properties are exempt from fees, regardless of their economic use, as well as the registration of all rights and encumbrances on the new rural properties resulting therefrom.
Transfers of rural properties necessary for the execution of land consolidation operations are also exempt from Municipal Tax on Onerous Property Transfers (IMT) and Stamp Duty. These exemptions must be requested from the AT before the act or contract that gave rise to the transfer and the settlement that would be required.
To benefit from the fee and tax exemptions, the applicant only has to demonstrate that they are the owner of the rural properties to be parceled and that these properties are contiguous or adjacent. This last requirement must be demonstrated by means of a document issued by the competent local authority.
For this purpose, a rustic building is understood to be a defined part of the land and the buildings on it that do not have economic autonomy, as provided for in Article 204(2) of the Civil Code.
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