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PRIMA CASA: IL TERMINE BIENNALE PER VENDERE NON SI APPLICA AL RIACQUISTO AGEVOLATO


Il nuovo termine biennale per vendere la "prima casa" non si applica al riacquisto agevolato per il credito d?"imposta. La disciplina dell?"articolo 7 della legge 448/1998 resta immutata. A Con Risposta n. 297 del 26 novembre l'Agenzia delle Entrate interviene sul coordinamento tra la recente estensione a due anni del termine per vendere l?"abitazione “prima casa” già posseduta e il credito d?"imposta riconosciuto in caso di riacquisto agevolato, ai sensi dell?"articolo 7 della Legge 448/1998. Il caso esaminato riguarda un contribuente che, dopo aver venduto nel novembre 2024 un immobile acquistato con i benefici “prima casa”, intende riacquistare una nuova abitazione entro due anni e beneficiare sia dell?"agevolazione sia del credito d?"imposta.Alla luce della modifica introdotta dalla legge di Bilancio 2025 (articolo 1, comma 116, legge n. 207/2024), che ha esteso da uno a due anni il termine per la vendita dell?"immobile preposseduto quando l'acquisto avviene prima dell?"alienazione, il contribuente chiede se anche il termine previsto dall?"articolo 7 per ottenere il credito d?"imposta possa considerarsi ampliato a due anni. L?"Agenzia delle Entrate esclude questa possibilità. Nella risposta fornita chiarisce infatti che l?"estensione biennale riguarda esclusivamente la disciplina “prima casa” prevista dal comma 4-bis della Nota II-bis al TUR e non si applica al credito d?"imposta disciplinato dall?"articolo 7 della legge 448/1998, che richiede espressamente che il riacquisto agevolato avvenga entro un anno dalla vendita.Secondo l?"Amministrazione finanziaria, si tratta di norme agevolative di stretta interpretazione che non possono essere applicate per analogia o estese oltre i casi considerati dal legislatore. Fonte: https://www.agenziaentrate.gov.it
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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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