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DECADENZA AGEVOLAZIONI 'PRIMA CASA': QUANDO IL BENEFICIO SI CONSERVA ANCHE DOPO LA VENDITA


Con risposta pubblicata sulla rivista telematica FiscoOggi, l?"Agenzia delle Entrate ricorda le condizioni che evitano la decadenza dalle agevolazioni “prima casa” a seguito della vendita o donazione dell?"immobile.In particolare, il beneficio fiscale non si perde quando il contribuente, entro un anno dalla cessione: acquista un immobile all?"estero, purché lo Stato in cui è situato consenta strumenti di cooperazione amministrativa utili a verificare che l?"immobile sia stato effettivamente adibito a dimora abituale; acquista un terreno e vi realizza un fabbricato da destinare ad abitazione principale, anche se non ancora ultimato. Ai fini del mantenimento dell?"agevolazione è sufficiente che l?"edificio, entro l?"anno, abbia acquisito rilevanza urbanistica, ossia sia presente un rustico completo di muri perimetrali e copertura (risposta n. 29/2025); costruisce un nuovo immobile abitativo su un terreno di cui era già proprietario al momento della vendita dell?"immobile agevolato. Dunque, in presenza delle condizioni sopra indicate, il contribuente mantiene pienamente i benefici “prima casa” senza incorrere nella decadenza. Fonte: https://www.fiscooggi.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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  • 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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