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STUDIO DORIGHELLI

ALL'EREDE DELL'IMMOBILE, PRIMA IN COMPROPRIETà CON IL CONIUGE, SPETTANO LE AGEVOLAZIONI PRIMA CASA


Con la Risoluzione n.126/E del 17 ottobre 2017 l'Agenzia delle Entrate ha chiarito che nel caso in cui, per effetto della successione, il coniuge quale unico erede diviene pieno proprietario di più immobili situati nello medesimo Comune, in precedenza posseduti in comproprietà con il coniuge deceduto, può fruire dell'agevolazione 'prima casa' prevista dall'articolo 69 della legge n. 342 del 2000 in riferimento all'acquisto delle quote di uno solo degli immobili. Non risulta preclusiva alla fruizione dell'agevolazione, precisano le Entrate, la circostanza che prima del decesso il contribuente possedesse detti immobili in comproprietà con il coniuge, in quanto con la morte del de cuius, il regime di comunione viene meno. Fonte: http://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

ODC TRENTO

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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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