Paolo Paroli and Enrico Fossa, Partners at Paroli Fossa e Associati Studio Legale e Tributario, analyze the measures included in the 2024 Budget Law that will impact the real estate sector. These range from changes to the tax regime for “short-term rentals” to modifications in capital gains from the sale of buildings that have undergone Superbonus renovations. They also include checks on properties that have benefited from Superbonus incentives and an increase in the ordinary rate of the IVIE (tax on foreign-owned real estate).