With this publication, Assoimmobiliare intends to address two of the thorniest but most important topics for the real estate industry, those of regulation and taxation. This book, now in its third edition, aims to stimulate public interest in the Italian real estate and to establish itself as one of the reference points for those wishing to actively operate there (be it investors, lenders, regulators, intermediaries, tenants, consultants etc.) by clarifying and providing guidance on the most important issues and trends in the industry. We are already planning a significant enlargement of this publication in the coming years to address topics, issues and developments related to real estate that are today just mentioned or hinted at in this book.