TRASFERIMENTI DI IMMOBILI IN AREE SOGGETTE A PIANI URBANISTICI - TopicsExpress

TRASFERIMENTI DI IMMOBILI IN AREE SOGGETTE A PIANI URBANISTICI PARTICOLAREGGIATI L’Agenzia delle Entrate con la risoluzione n. 40/E pubblicata ieri ha fornito chiarimenti sull’ambito applicativo del regime fiscale previsto per i trasferimenti di beni immobili in aree soggette a piani urbanistici particolareggiati con particolare riferimento all’ipotesi in cui l’agevolazione non venga richiesta nell’atto di acquisto.

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