Individuals who have property over two or more buildings owe a tax on buildings, increased as follows:
by 65% for the first building besides the residence one;
by 150% for the second building besides the residence one;
by 300% for the third and subsequent buildings besides the residence one.
These provisions do not include individuals who own buildings acquired by legal succession.
Also, starting from July 1st 2010 the tax for vehicles with a capacity higher than 2.000 cm3 has increased.
For fiscal year 2010, the due payment date for tax differences resulted from applying the provisions of this emergency ordinance is 31 December 2010.