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STUDIO DORIGHELLI

Si può tornare a vendere una casa senza preoccuparsi di come l’acquirente intende intestarsela?


Sappiamo che la risposta all’improvvido interpello 133/2025 aveva assoggettato a tassazione come reddito diverso in capo al venditore (ex art. 67 lett h) tuir) il valore dell’usufrutto eventualmente acquistato da un acquirente contestualmente alla nuda proprietà dell’altro: vendite bloccate, o riconvertite in acquisto della piena proprietà di un acquirente e successiva costituzione di usufrutto, gratuita ovviamente, all’altro, soggetta all’imposta di donazione, non senza problematiche civilistiche tra gli acquirenti. E’ stato infatti accolto l’emendamento 1.24 presentato dal notariato “che fornisce una interpretazione autentica della disciplina dei redditi diversi, chiarendo che il reddito derivante dalla concessione di usufrutto o dalla costituzione di altri diritti reali di godimento su un bene immobile costituisce un reddito diverso imponibile, quando il soggetto disponente mantiene un diritto reale sul bene immobile, mentre si qualifica come plusvalenza se il disponente si spoglia contestualmente e integralmente di ogni diritto reale sul bene”. Lo comunica il neo presidente del Consiglio nazionale del notariato, Vito Pace, che ha rappresentato al Ministero dell’economia e delle finanze “le problematiche emerse nella prassi contrattuale, soprattutto nei contesti familiari, e la necessità di un intervento normativo che riportasse coerenza tra disciplina civilistica e fiscale”. A Milano diciamo “sperèm in ben” e “vedarèm”.Tradotto: finché non leggiamo il testo normativo coordinato e magari una circolare “chiarificatrice” non cantiamo vittoria. 
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  • 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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Dove siamo

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

ODC TRENTO

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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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