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Preliminare immobiliare con acconti: due imposte di registro


Con la risposta n. 311 del 24.7.2019 l'Agenzia delle Entrate ha indicato che nel caso di contratto preliminare di cessione di immobili, soggetto ad iva, l'imposta di registro è dovuta per euro 200,00 in misura fissa per la registrazione del preliminare e altri 200,00 euro per gli acconti. La società ALFA deve sottoporre a registrazione un preliminare di vendita di immobili con versamento di caparra/acconto prezzo, un secondo acconto ed il saldo, il tutto soggetto ad iva. Si rammenta che il preliminare di cessione di immobili è obbligatoriamente da sottoporre a registrazione entro 20 giorni dalla data della sottoscrizione, con applicazione dell'imposta fissa di registro di euro 200=, che sulla caparra confirmatoria è dovuta l'imposta di registro dello 0,50% (per operazioni non soggette ad iva) e che per le somme dovute a titolo di acconto sul prezzo è dovuta l'imposta di registro con aliquota del 3% (sempre per somme non soggette ad iva). La risposta dell'AE indica che per la registrazione del preliminare, trattandosi di operazione soggetta ad iva, si applica l'imposta di registro in misura fissa, cioè 200 euro, oltre ad una seconda imposta di registro sempre in misura fissa di euro 200= per l'acconto/gli acconti prezzo.
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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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