Holy See: properties the Lateran Treaty exempts from Italian tax

The search is a Vatican property and Italian tax

On 2 November 2026, the Secretariat of State text of the Lateran Treaty, signed on 11 February 1929 and published in the Acta Apostolicae Sedis No. 6 of 7 June 1929, was fetched. The paragraph that the later convention calls article 16, first paragraph, says the properties indicated in the three preceding articles, and the properties used as seats of named pontifical institutes, will never be subjected to constraints or to expropriation for public utility without prior agreement with the Holy See, and will be exempt from ordinary and extraordinary taxes both toward the State and toward any other entity. The named institutes in that paragraph are the Gregorian University, the Biblical, Oriental, and Archaeological Institutes, the Russian Seminary, the Lombard College, the two palaces of Sant’Apollinare, and the house of retreats for the clergy of San Giovanni e Paolo. Article 13, in the same text, concerns the patriarchal basilicas of San Giovanni in Laterano, Santa Maria Maggiore, and San Paolo, with their annexed buildings, and the building of San Callisto. The exemption sentence is tied to the properties that paragraph identifies. It is not a sentence about every building in Rome.

The fiscal convention between the Holy See and the Government of the Italian Republic, fetched the same day, says in article 6 that, in implementation of article 16, first paragraph, of the Lateran Treaty, the properties indicated in articles 13, 14, 15, and 16 of that treaty cannot be subjected to constraints or to expropriation for public utility without prior agreement with the Holy See, and are exempt from taxes both ordinary and extraordinary, present and future, toward the State and toward any other entity, without any need for further specific exemption rules. Article 6(2) says the provision also applies to relationships that are pending and have not been settled by a final judgment. Article 13 of the convention says it enters into force on the day after the parties have notified each other that their procedures are complete, and that the relevant date is the day the last notice is received. The fetched text does not print that day.

The APSA balance is a different set of figures

The Administration of the Patrimony of the Apostolic See balance fetched the same day says that APSA pays, directly and indirectly, taxes relating to real estate on Italian territory. For tax year 2025 it prints overall IRES of 3.1 million euro, of which APSA 2.39 million euro, and overall IMU of 5.6 million euro, of which APSA 4.45 million euro. Those figures are that balance. They are not a rate for a private purchase, and they are not a statement that one named building listed in the Lateran Treaty was charged. The fetched texts do not print a transfer-tax percentage for a buyer of property in Vatican City.

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