The stamp duty is an indirect tax.
Paying the duty is mandatory when you have to apply, submit orcreate certain types of deeds and documents.
E.g.: the stamp duty may also be paid to validate a company journal. Deeds for the purchase of properties are also subject to stamp duty.
The tax is applied on a fixed or proportional basis.
For further information, please refer to the In-depth guide to the Italian stamp duty.