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COMPLESSO IMMOBILIARE OGGETTO DI RECUPERO: L'ATTO DI TRASFERIMENTO NON SOGGETTO AL REGIME FISALE AGEVOLATO


Con la Risposta n. 67/2018 l'Agenzia delle Entrate ha chiarito che l'atto di trasferimento di un complesso immobiliare (oggetto di un piano di recupero in corso di approvazione) effettuato dal Comune nei confronti di una società aggiudicataria non può beneficiare del trattamento di favore di cui all'articolo 20 della legge n. 10 del 1977 (imposta di registro in misura fissa ed esenzione dalle imposte ipotecaria e catastale). Questo a seguito della soppressione del regime di favore di cui all'articolo 5 della legge n. 168 del 1982, che ha previsto che i trasferimenti di beni immobili effettuati nei confronti di soggetti che attuano l'intervento di recupero, non siano più soggetti ad un regime fiscale agevolato. Fonte: https://www.agenziaentrate.gov.it
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Dove siamo

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

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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.

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