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CESSIONE DEL CREDITO ECOBONUS/SISMABONUS PARTI COMUNI EDIFICIO CON UNICO PROPRIETARIO: COME COMUNICARE L'OPZIONE


L'Agenzia delle Entrate, in una risposta fornita sul proprio portale, chiarisce come deve essere compilata la comunicazione relativa all'opzione per la cessione del credito Ecobonus/Sismabonus in caso di invertenti antisismici o di riqualificazione energetica eseguiti sulle parti comuni di un edificio composto da 4 unità immobiliari distintamente accatastate, possedute da un unico proprietario. La comunicazione, informa l'Agenzia, deve essere compilata con le stesse modalità previste per gli interventi effettuati su parti comuni condominiali, e quindi: nel frontespizio devono essere indicati: nel campo "Condominio Minimo", il valore '2' (condominio minimo senza amministratore di condominio); nel campo "Codice fiscale dell'amministratore di condominio o del condomino incaricato", il codice fiscale del proprietario; nel quadro A, nel campo "N. unità presenti nel condominio", deve essere riportato il numero delle unità immobiliari che compongono l'edificio ('4' nell'esempio); nel quadro B vanno indicati i dati catastali di tutte le unità immobiliari che compongono l'edificio; nel quadro C deve essere compilata la "Sezione II - SOGGETTI BENEFICIARI", ripetendo nelle varie righe il codice fiscale del proprietario per ciascuna delle unità immobiliari indicate nel quadro B. Fonte: https://www.agenziaentrate.gov.it
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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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