Home » PATTO DI FUTURA VENDITA, TASSAZIONE AL RISCATTO – COMMISSIONE TRIBUTARIA REGIONALE DEL LAZIO
Home » PATTO DI FUTURA VENDITA, TASSAZIONE AL RISCATTO – COMMISSIONE TRIBUTARIA REGIONALE DEL LAZIO
PATTO DI FUTURA VENDITA, TASSAZIONE AL RISCATTO – COMMISSIONE TRIBUTARIA REGIONALE DEL LAZIO
Descrizione
21-10-2013 In tema di imposta di registro, ai fini del regime tributario applicabile, qualora un’unità immobiliare sia concessa in locazione ventennale con patto di futura vendita e riscatto, “il trasferimento della proprietà dell’immobile – ancorché nel relativo atto si sia dichiarato che esso avviene con effetto ex tunc – si realizza solo con quest’ultimo atto, il quale sotto tale profilo è soggetto a tassazione”
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