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PLUSVALENZE DA SUPERBONUS: INDICAZIONI OPERATIVE NEL NUOVO STUDIO DEL NOTARIATO


Con Circolare n. 13 del 13 giugno 2024 l'Agenzia delle Entrate ha fornito chiarimenti sulle novità fiscali in materia di plusvalenze da Superbonus, introdotte dalla legge di bilancio 2024. Sul tema, il Consiglio Nazionale del Notariato ha pubblicato un nuovo contributo (studio n. 90/2024T), con lo scopo di analizzarne più nel dettaglio i contenuti e di trarne indicazioni utili sul piano operativo.Partendo dalle risultanze del documento di prassi, nel documento viene approfondito l?"iter che dovrebbe orientare l?"attività del Notaio che si trovi a ricondurre le fattispecie astratte previste dalle nuove disposizioni rispetto al singolo caso concreto. L?"analisi, si legge nell'abstract al documento, viene sviluppata mediante step di avanzamento in modalità progressiva in modo che, a seconda di come si risolvano, si porrà la necessità di proseguire o meno con la fase successiva.Lo studio, approvato dalla Commissione Studi Tributari del CNN il 1° luglio 2024, si conclude con l?"ultima verifica, sulla rilevanza dei lavori sui beni comuni, sulla misura della percentuale di detrazione e sulla natura dell?"intervento che abbia interessato l?"unità immobiliare oggetto di vendita, su cui si è posta maggiormente la differenza di vedute tra quanto sostenuto nello studio n. 15 del 2024 e quanto indicato ai propri Uffici dalla Agenzia delle Entrate nella circolare n. 13 del 2024. Fonte: https://www.notariato.it
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38068 Rovereto (TN)
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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.
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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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