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BENEFICI 'PRIMA CASA' IN FAVORE DI PERSONE TRASFERITE ALL?"ESTERO PER RAGIONI DI LAVORO


Con Circolare n. 3/E del 16 febbraio l'Agenzia delle Entrate fa il punto sulle recenti modifiche normative in materia di imposte indirette introdotte dalla legge di Bilancio 2024 e dai decreti “Anticipi” e “Salva-infrazioni” emanati nel 2023.  Tra le misure concernenti l'imposta di registro la Circolare chiarisce in merito alle novità introdotte con l’articolo 2 del Decreto Salva-infrazioni (D.L. n. 69/2023), che modifica i criteri per avvalersi dell’imposta di registro agevolata, cosiddetta “prima casa” (con aliquota del 2%) in relazione agli atti traslativi a titolo oneroso della proprietà di case di abitazione non di lusso e agli atti traslativi o costitutivi della nuda proprietà, dell’usufrutto, dell’uso e dell’abitazione relativi alle stesse, previsti per gli acquirenti che si sono trasferiti all’estero per ragioni di lavoro. In merito l’Agenzia delle Entrate chiarisce che possono accedere al beneficio le persone fisiche che, contestualmente: si siano trasferite all’estero per ragioni di lavoro; abbiano risieduto in Italia per almeno 5 anni, o ivi svolto, per il medesimo periodo, la loro attività, anteriormente all’acquisto dell’immobile; abbiano acquistato l’immobile nel comune di nascita, ovvero in quello in cui avevano la residenza o in cui svolgevano la propria attività prima del trasferimento. Fonte: https://www.agenziaentrate.gov.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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