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Sulla tassazione del preliminare un piccolo passo verso il contribuente, un grande passo per il fisco


Registrare il contratto preliminare immobiliare da quest’anno è più vantaggioso.Sconta infatti in sede di registrazione, un’imposta fissa di 200 euro e una proporzionale pari all’ 0,5% su quanto si prevede sia versato prima del rogito. Prima l’imposta era differenziata 0,5 % sulla caparra cofirmataria, 3 % sugli acconti Al rogito l’imposta si recupera, scontandola da quella prevista per il contratto definitivo, ma se gli acconti erano rilevanti e la tassazione avveniva sul valore catastale si andava spesso in passivo. Vero che entro 3 anni si può chiedere il rimborso della differenza, ma si tratta di un procedimento lungo e laborioso. Si ricorreva così spesso a caparre sproporzionate per ridurre l’imposta, sbilanciando pesantemente l’assetto contrattuale, perché, come sappiamo, se poi il promissario acquirente non compra deve lasciare la caparra al venditore e nel caso inverso il promittente venditore deve restituire il doppio (art. 1385 c.c.). Dal primo gennaio di quest’anno “se il contratto preliminare prevede la dazione di somme a titolo di caparra confirmatoria o il pagamento di acconti di prezzo non soggetti all'imposta sul valore aggiunto […] si applica l'aliquota dello 0,5 per cento o la minore imposta applicabile per il contratto definitivo. In entrambi i casi l'imposta pagata è imputata all'imposta principale dovuta per la registrazione del contratto definitivo” (art.2 c., 1 D. Lgs. 18 settembre 2024 , n. 139, ha modificato il citato art. 10 TUR a decorrere dal primo gennaio 2025). Si riduce così l’ingerenza del fisco nella contrattazione, consentendo una più serena valutazione degli interessi in gioco.? Un piccolo grande passo…
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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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