Separations, transfers of property to children are also exempt
No indirect taxes under agreements between former spouses
by Ivan Cimmarusti and Giovanni Parente
No indirect taxes on property transfers to children adopted in the context of property agreements between spouses at divorce, separation, modification of separation covenants.
Judgment 1345/16/2026 of the Cgt Lazio (president Antonio Ciaramella and rapporteur Gaetano Caputi) recognises the right to the exemption provided for in Article 19 of Law 74/1987, which means that stamp duty, registration tax and any other tax does not apply.
And it does so by pointing out that the act at the centre of the litigation came about as a modification of the separation covenants sanctioned by assisted negotiation.
The tax judges of Lazio follow the orientation that has been consolidated in the Supreme Court, according to which the rationale of the tax relief lies in the desire to favour families already weakened by the marital crisis who arrive at the overall settlement of the assets dependent on the divorce dispute.
Moreover, the Cgt Lazio ruling further reconstructs, the exemption is to be granted to all acts and agreements between spouses to regulate, under the supervision of the court, their property relations following the dissolution of the marriage or separation, including those containing the recognition or transfer of exclusive ownership of movable and immovable property to one or other spouse.
