Studio Dorighelli
Contact us

STUDIO DORIGHELLI

LOCAZIONI PLURIENNALI: NUOVA INTERPRETAZIONE SULLA SANZIONE PER TARDIVA REGISTRAZIONE DEI CONTRATTI


Con Risoluzione n. 56 del 13 ottobre l'Agenzia delle Entrate fornisce chiarimenti in merito alle modalità di determinazione della sanzione nelle ipotesi di tardiva registrazione dei contratti di locazione e sublocazione di immobili urbani di durata pluriennale, soggetti a imposta di registro.L'Agenzia, in particolare, affronta la questione se la sanzione debba essere calcolata sull?"imposta di registro riferita all?"intera durata del contratto o, invece, solo al canone annuale. Richiamando il recente e consolidato orientamento della giurisprudenza di legittimità, l?"Agenzia precisa che, in parziale superamento delle indicazioni contenute nella Circolare n. 26/E del 2011, la sanzione prevista dall?"articolo 69 del TUR deve essere commisurata all?"imposta di registro calcolata sul canone relativo alla prima annualità, qualora l?"imposta venga versata anno per anno.Per le annualità successive alla prima, resta invece applicabile la sanzione per tardivo versamento prevista dall?"articolo 13 del D.Lgs. n. 471/1997. Fonte: https://www.agenziaentrate.gov.it
Services Details


News
News and press


See archive

People

Meet the team

Request information


You have reached the alowed limit of characters.

Statement on the GDPR (General Data Protection Regulation)

The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
  • it will be held on behalf of the Controller by KUMBE, the Controller’s maintainer for digital services, on the cloud server and related backup, in turn managed in compliance with the GDPR for the entire term of the contract with the Controller – who may dispose of it at any time – and until its subsequent cancellation.
  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • 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.

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.

Dove siamo

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

ODC TRENTO

Thanks!

We sent you an email. To activate the newsletter click on the link you will find in the message, thank you!

Iscriviti alla nostra newsletter

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.

cancel