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 impact the real estate sector. These measures range from the modification of the tax regime for “short-term rentals” to the changes in capital gains from the sale of buildings subject to Superbonus interventions. They also cover the checks on real estate units subject to interventions that give the right to the Superbonus and the increase in the ordinary rate of IVIE (tax on foreign-owned properties).