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TERREMOTO CENTRO ITALIA: UN PROVVEDIMENTO DELL'AGENZIA ENTRATE INDICA LE MODALITà PER IL RIMBORSO DELLE IMPOSTE


Con il Provvedimento dell'11 ottobre 2017 l'Agenzia delle Entrate ha chiarito le modalità di rimborso delle imposte già versate a titolo di imposta di successione, di imposte e tasse ipotecarie e catastali, di imposta di registro o di bollo, riferite alle successioni di persone fisiche, aperte in data anteriore al 13 agosto 2017, relative ad immobili demoliti o dichiarati inagibili a seguito degli eventi sismici verificatisi nei territori delle regioni Abruzzo, Lazio, Marche ed Umbria a partire dal 24 agosto 2016. La richiesta di rimborso delle suddette imposte va presentata all'ufficio territoriale dell'Agenzia delle entrate presso cui è stata presentata la dichiarazione di successione. Si considerano valide, precisa l'Agenzia, le richieste di rimborso presentate anche anteriormente alla data di pubblicazione del provvedimento in esame. I rimborsi saranno erogati dall'Agenzia delle Entrate con le modalità automatizzate previste dal decreto del Ministero delle Finanze 29 dicembre 2000. Sulle somme rimborsate non sono dovuti interessi, ai sensi del comma 7-quinquies dell'articolo 48 del decreto-legge 17 ottobre 2016, n. 189. Fonte: http://www.agenziaentrate.gov.it
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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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