To determine whether a person owns immovable property subject to tax burdens
A mortgage is a right granted to a creditor on a registered movable or immovable property, without the debtor-owner of the guaranteed property losing possession of it. Mortgages are of three types, voluntary, judicial and legal, and are a security interest on a property belonging to others, provided as a credit guarantee. In Italian law, such security interest is governed by Articles 2808 et seq. of the Civil Code.
A mortgage search is a document extracted from the national database of the Registers of the Land and Real Estate Tax Agency, which contains a summary list of information (known as formalities) relating to a party or property, together with an indication of the applicable transcripts and registrations, and details of all the deeds consulted.
Only through a mortgage search is it legally possible to ascertain whether a natural or legal person holds a security interest on an immovable property and obtain information on any tax burdens relating thereto. A mortgage search, therefore, is useful when initiating legal proceedings as it brings to light any assets misappropriated in the last five years by verifying all the deeds of sale and donations made between various natural and/or legal persons.
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