Donations and successions

In 2009, 192,536 agreements regarding donations were made, constituting 4.3% of the total number of agreements (4,506,671) contained in notarial deeds (Summary Table 1). Donations of real estate units for residential use and appurtenances totalled 97,074 (50.4% of the total) while those concerning lands numbered 42,384 (22.0%) (Figure 1). 7.0% of donations regarded the transfer shares in partnerships and shares in limited partnerships, 5.5% regarded reserved life estate (farm lands and town properties) and 2.7% regarded the transfer of businesses.

In 2009, at the national level, 319.9 donations were stipulated for every 100,000 inhabitants. The equivalent indicator for those concerning real estate units for residential use was 161.3.

Between 2000 and 2009 the index calculated using the fixed-base method shows an increase of 57.5% (Summary Table 2). Specifically, the number of donations of properties for residential use and appurtenances more than doubled (+103.8%), while the number for lands increased by 10.8%. The largest increases were recorded in 2001 and in 2006, following significant changes in legislation.