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TASSAZIONE LEASING IMMOBILIARE: IMPOSTE FISSE PER ESERCIZIO ANTICIPATO DELL?"OPZIONE DI ACQUISTO


La Corte di Giustizia Tributaria di primo grado di Ancona, con la Sentenza n. 331 del 30 luglio 2025, si è espressa in tema di tassazione dell?"esercizio del diritto di opzione nei contratti di leasing immobiliare, chiarendo che l?"applicazione in misura fissa delle imposte di registro, ipotecaria e catastale spetta anche quando l?"utilizzatore esercita anticipatamente l?"opzione di acquisto. Nel caso esaminato, la contribuente aveva impugnato un avviso di liquidazione con cui l?"Amministrazione finanziaria aveva assoggettato l?"atto di compravendita a tassazione proporzionale, sostenendo che si trattasse di una normale cessione immobiliare.La Corte, accogliendo il ricorso, ha invece qualificato l?"atto come esercizio anticipato del diritto di acquisto previsto nel contratto di locazione finanziaria, e non come compravendita successiva alla cessazione del leasing. Di conseguenza, i giudici hanno ritenuto applicabile, ratione temporis, l?"articolo 35, comma 10-ter.1, del D.L. 4 luglio 2006, n. 223, che prevede l?"imposta fissa in caso di cessione conseguente all?"esercizio dell?"opzione di acquisto dell?"immobile oggetto di leasing, indipendentemente dal momento in cui tale opzione viene esercitata. La Corte ha pertanto annullato l?"avviso di liquidazione, confermando che la tassazione in misura fissa si estende anche ai casi di esercizio anticipato del diritto di opzione nel leasing. Fonte: https://www.dgt.mef.gov.it
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