{"id":9298,"date":"2026-04-21T12:22:39","date_gmt":"2026-04-21T12:22:39","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=knowledge-base&#038;p=9298"},"modified":"2026-04-21T12:24:22","modified_gmt":"2026-04-21T12:24:22","slug":"imposta-di-bollo-sulle-proprieta-aggiuntive","status":"publish","type":"knowledge-base","link":"https:\/\/rfblegal.co.uk\/it\/base-di-conoscenza\/imposta-di-bollo-sulle-proprieta-aggiuntive\/","title":{"rendered":"Imposta di registro sulle propriet\u00e0 aggiuntive"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Stamp duty changes in <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/riforme-del-diritto-societario-del-regno-unito-a-partire-dallaprile-2026-cosa-devono-sapere-le-imprese-e-gli-amministratori\/\">April<\/a> have seriously affected those who are purchasing their second homes and additional properties. They now have to pay extra stamp duty when <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/qa-buying-selling-a-company\/\">buying<\/a> properties that <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/un-testamento-puo-annullare-i-miei-accordi-precedenti\/\">volont\u00e0<\/a> not become their main home.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Property investors, buy to let owners, second home owners, and many others are concerned <a href=\"https:\/\/rfblegal.co.uk\/it\/chi-siamo\/\">about<\/a> the extra stamp duty and the additional cost it now means for them. This post explains the changes that have been made.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Spiegazione dell'imposta di bollo<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Stamp duty (officially known as Stamp Duty Land Tax, or SDLT) is a tax payable when a house, or land is bought. In this post we will concentrate on stamp duty payable on <a href=\"https:\/\/rfblegal.co.uk\/it\/servizi\/diritto-personale\/proprieta-residenziale\/\">residenziale<\/a> property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All residential properties which are bought for over \u00a3125,000 are liable for stamp duty, which usually is <a href=\"https:\/\/rfblegal.co.uk\/it\/base-di-conoscenza\/guida-per-i-proprietari-di-immobili-residenziali-cosa-fare-se-linquilino-non-paga-laffitto-nel-regno-unito\/\">paid<\/a> by the property buyer, as one of the costs of sale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L'importo dell'imposta di registro da pagare dipende dal prezzo di acquisto dell'immobile.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L'imposta di bollo si paga a \u201cscaglioni\u201d, come l'imposta sul reddito.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Questa tabella mostra come viene calcolato per una casa acquistata per 1 milione di sterline.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_02.jpg\" alt=\"\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Quindi, quali sono i cambiamenti?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Le aliquote dell'imposta di bollo sono aumentate del 3% in caso di acquisto di una seconda casa, di un'abitazione in affitto o di un immobile come investimento.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_03.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La tabella mostra l'aumento delle aliquote dell'imposta di registro su una casa acquistata per 1 milione di sterline come seconda casa:<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_04.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L'imposta di registro dovuta su una casa da 1 milione di sterline \u00e8 superiore di 30.000 sterline per una seconda casa, un'abitazione in affitto o un investimento immobiliare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c8 molto importante sapere se si \u00e8 interessati da questi cambiamenti.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">L'acquisto \u00e8 influenzato?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">If you already own a property, no <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/quando-si-considera-larticolo-9-dellarbitration-act-1996-che-cosa-e-la-materia\/\">matter<\/a> where in the world, then purchasing a property in <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/sfratti-degli-inquilini-una-guida-per-i-proprietari-di-casa-in-inghilterra\/\">England<\/a>, Wales or Northern Ireland will constitute a second property and you will have to pay the extra stamp duty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tuttavia:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Entrambe le propriet\u00e0 (o il valore della vostra quota) devono avere un valore superiore a 40.000 sterline perch\u00e9 la seconda propriet\u00e0 sia soggetta all'imposta di registro supplementare.<\/li>\n\n\n\n<li>L'imposta di bollo supplementare non \u00e8 dovuta se l'immobile contiene elementi sia residenziali che non residenziali (come nel caso dell'acquisto di un negozio con un appartamento sovrastante).<\/li>\n\n\n\n<li>Le persone che hanno una quota pari o inferiore a 50% in un immobile ereditato negli ultimi 3 anni non devono pagare l'imposta di registro aggiuntiva quando acquistano un altro immobile.<\/li>\n\n\n\n<li>Le coppie sposate e i partner civili sono considerati un'unica unit\u00e0, quindi l'aliquota di imposta di registro supplementare si applica se uno dei due possiede gi\u00e0 un immobile.<\/li>\n\n\n\n<li>Se acquistate una seconda propriet\u00e0 e poi, entro 3 anni dall'acquisto, vendete la vostra precedente residenza principale e la seconda propriet\u00e0 diventa la vostra residenza principale, potrete richiedere il rimborso dell'imposta di registro pagata originariamente sulla seconda propriet\u00e0.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Alcuni esempi<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">John ha vissuto e lavorato all'estero per diversi anni, dove ha acquistato una propriet\u00e0 che ha utilizzato come residenza principale. Ora sta tornando nel Regno Unito e desidera acquistare una casa qui che diventer\u00e0 la sua residenza principale. All'immobile acquistato nel Regno Unito si applicher\u00e0 un'imposta di bollo aggiuntiva, poich\u00e9 in seguito all'acquisto John sar\u00e0 proprietario di un'ulteriore propriet\u00e0 residenziale. Se John vende la sua propriet\u00e0 all'estero entro tre anni dall'acquisto nel Regno Unito, potr\u00e0 chiedere il rimborso dell'imposta di registro pagata in pi\u00f9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nita is a property <a href=\"https:\/\/rfblegal.co.uk\/it\/base-di-conoscenza\/il-nuovo-piano-di-londra-cosa-significa-per-il-promotore-immobiliare\/\">developer<\/a> who <a href=\"https:\/\/rfblegal.co.uk\/it\/base-di-conoscenza\/acquisti-di-nuova-costruzione-cosa-ce-da-sapere\/\">purchases<\/a> residential properties, refurbishes and then sells them on. Nita will have to pay the extra stamp duty as there are no <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/riforme-delle-agevolazioni-fiscali-per-le-successioni-e-il-momento-giusto-per-istituire-un-trust\/\">reliefs<\/a> or exemption from the higher rates in her case. Charlie owns a buy-to-let property with 4 friends. The property is worth \u00a3150,000, and her share is worth \u00a330,000.00. She is currently living with parents but is looking for a property to buy. Charlie will not have to pay the extra stamp duty because her share of the investment property is worth less than \u00a340,000.00.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Derek is purchasing a shop with flats above as an investment. Both the shop and the flats will be rented out. Derek also owns a main residence and a flat is rented out. Derek will not have to pay the extra stamp duty because it does not apply to purchases which <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/accordi-tra-azionisti-perche-ogni-azienda-ne-ha-bisogno-e-cosa-dovrebbero-contenere\/\">contain<\/a> both residential and non-residential elements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>(Nota bene:<\/strong>\u00a0This article was originally published on our previous website and is provided for general information purposes only. While it reflects the legal position at the time of writing, the law may have changed since publication. For up-to-date advice tailored to your circumstances, please <a href=\"https:\/\/rfblegal.co.uk\/it\/contattateci\/\">contact<\/a> our team.)<\/em><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"author":11,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-9298","knowledge-base","type-knowledge-base","status-publish","format-standard","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"Stamp duty changes in April have seriously affected those who are purchasing their second homes and additional properties. They now have to pay extra stamp duty when buying properties that will not become their main home. 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Ora devono pagare un'imposta di bollo aggiuntiva quando acquistano propriet\u00e0 che non diventeranno la loro abitazione principale. 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