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CONCESSIONE DEL DIRITTO DI SUPERFICIE SU TERRENI PER IMPIANTI DA FONTI RINNOVABILI: CHIARIMENTI ADE


Con Risoluzione n. 4/E del 13 gennaio l'Agenzia delle Entrate, in risposta a due quesiti, ha chiarito che: i contratti di concessione del diritto di superficie su terreni per l?"installazione e l?"esercizio di impianti da fonti rinnovabili possono continuare ad accedere al regime della trascrizione dei contratti preliminari come tutti gli altri contratti preliminari, ma, pur rimanendo ferma l?"efficacia sostanziale dell?"atto (durata minima di almeno un sessennio, rinnovabile alla scadenza), gli effetti della trascrizione saranno comunque disciplinati dall?"art. 2645-bis del c.c. che prevede, per tale formalità, l?"efficacia massima di un triennio.L'art. 5, comma 2-bis del Dl Agricoltura, infatti, non ha introdotto modifiche normative in materia di trascrizione e, in tal senso, non ha disposto deroghe rispetto alla disciplina generale della trascrizione dei contratti preliminari dettata dall?"art. 2645-bis del codice civile. la proroga ex lege dei contratti già stipulati sarà operante, nella sostanza, indipendentemente dall?"esecuzione di eventuali ulteriori formalità nei registri immobiliari.Stante l?"assenza di una espressa deroga o previsione normativa e di un atto formalmente idoneo a costituire titolo per l?"esecuzione di un?"eventuale formalità nei registri immobiliari, spiegano le Entrate, la proroga non deve essere trascritta. Resta ferma, in ogni caso, la possibilità di pubblicare nei registri immobiliari un evento giuridico, nei casi e nelle forme di legge, nell?"ipotesi in cui detto evento sia contenuto in un atto che rispetti i requisiti di forma di cui al citato articolo 2657 del codice civile. 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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