Notary on Lake Garda: the professional figure of the notary was introduced by the law of 16 February 1913 n.89 that regulates it. According to the same law, the notary is a public official and is subject to antitrust and the principles of free competition.

Article 15, paragraph 1, letter b) of Presidential Decree no. 917 of 22 December 1986 (TUIR) provides for the deduction of passive interests and related ancillary charges in relation to mortgage loans "contracted for the purchase of the real estate unit to be used as a primary residence within one year of the purchase itself", for an amount not exceeding 4,000 euros per year.

Article 24 of Legislative Decree No. 23 of 8 April 2020 (converted into law with amendments by Article 1, paragraph 1, Law No. 40 of 5 June 2020) provides for the suspension of the terms set out in Note II-bis of Article 1 of the Tariff, Part One, attached to Presidential Decree No. 131 of 1986,

The United Sections of the Court of Cassation have clarified that transfers of sums of money or securities to a beneficiary by bank must be made by public deed before a notary, under penalty of nullity of the transfers themselves.