No to cremation without a revenue stamp
Burial and interment, on the other hand, are not subject to taxation
No cremation if you turn up without a revenue stamp; however, burial and the interment of the body: the notices, authorisations and other documents required for the cremation of bodies, the handover and scattering of ashes continue to be subject to stamp duty, despite the changes introduced by Law 182/2025, which allows them to be drawn up ‘on plain paper’ or digitally. This is clarified by the Revenue Agency in its response to ruling 207/2026, resolving the interpretative doubts that had arisen in local council offices following the entry into force of the provisions contained in Law 182/2025.
The origins of the issue
The issue stems from Articles 36 and 37, which amended, respectively, Law 130/2001 on cremation and the scattering of ashes and Presidential Decree 396/2000 on the organisation of civil status. The new provisions stipulate that notices, authorisations and other necessary documents may also be drawn up and transmitted electronically or on ‘plain paper’ or ‘unofficial paper’. These terms, in tax legislation, normally refer to exempt documents from stamp duty and had therefore raised doubts as to whether a new exemption had been introduced.
The Agency rejects this interpretation, noting that Law 182/2025 is aimed at administrative simplification and digitisation, without altering the tax treatment of documents. In this specific context, the terms ‘carta libera’ and ‘carta semplice’ refer solely to paper format, as an alternative to the digital creation and transmission of documents. The provisions of Articles 3 and 4 of the Schedule, Part I, annexed to Presidential Decree 642/1972, which subject to stamp duty applications addressed to local authorities to obtain administrative measures and documents issued upon request.
Burial and interment
The regulations governing acts relating to burial and interment remain separate; for these, Article 74(2) of Presidential Decree 396/2000 expressly provides for exemption from stamp duty. Finally, the Agency clarifies that, apart from the specific provisions introduced by Law 182/2025, the terms ‘carta libera’ and ‘carta semplice’ retain their usual tax meaning of exemption from the duty.
