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LEGGE MONTANA - AGENZIA ENTRATE: IL COMODATO DI UNA PERTINENZA DEL MASO CHIUSO FA DECADERE L?"AGEVOLAZIONE


Con Risposta n. 262 del 13 ottobre l'Agenzia delle Entrate ha chiarito che la concessione in godimento a terzi di un fabbricato pertinenziale, parte di un maso chiuso, prima che sia decorso il quinquennio dalla data di acquisto, comporta la decadenza dall'agevolazione della cosiddetta "legge montana", prevista dall'articolo 9, comma 2, del DPR n. 601/1973.Secondo l?"Amministrazione, infatti, tale concessione fa venir meno il collegamento funzionale, concreto e diretto tra il fabbricato e l?"attività agricola svolta, presupposto necessario per il mantenimento del beneficio. Nel caso analizzato, un contribuente aveva acquistato un maso chiuso beneficiando delle agevolazioni fiscali previste per i territori montani, impegnandosi a coltivare i terreni per cinque anni. Successivamente, per motivi personali, aveva manifestato l?"intenzione di concedere in comodato gratuito un appartamento del maso alla propria partner.L?"Agenzia ha precisato che, anche in assenza di un trasferimento di proprietà, la concessione a terzi, gratuita o a titolo oneroso, è incompatibile con la permanenza del vincolo di pertinenzialità richiesto dalla norma e determina quindi la decadenza dal beneficio fiscale. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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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:

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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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