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Student Housing, PNRR Funding and Tax Incentives for Deeds Relating to Student Accommodation

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The Italian Tax Authority has addressed the exemption from registration tax and stamp duty applicable to deeds relating to properties intended for student accommodation in the context of projects financed under the National Recovery and Resilience Plan (PNRR). Article 1-bis, paragraph 10, of Law No. 338/2000 provides for an exemption from registration tax and stamp …

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