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Terremoto nel Centro Italia: le modalità di rimborso delle imposte

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17 Ott Terremoto nel Centro Italia: le modalità di rimborso delle imposte

Il quadro delle agevolazioni previste dal legislatore per le zone terremotate si arricchisce di un ulteriore tassello. L’Agenzia delle Entrate, infatti, con il provvedimento 11 ottobre 2017, indica le modalità di rimborso delle imposte di successione, delle imposte e tasse ipotecarie e catastali e delle imposte di registro e di bollo versate con riferimento alle successioni, apertesi prima del 13 agosto 2017, e relative a immobili demoliti o dichiarati inagibili a causa degli eventi sismici che, a partire dal 24 agosto 2016, hanno colpito il Centro Italia. È quanto si legge su Fisco Oggi, rivista telematica dell’Agenzia.

Le agevolazioni per gli immobili demoliti o dichiarati inagibili
Il recente “decreto Sud” ha previsto una specifica ipotesi di esenzione per gli immobili situati in Abruzzo, Lazio, Marche e Umbria dichiarati inagibili o demoliti in seguito al sisma che ha avuto inizio il 24 agosto 2016 (articolo 16-sexies, comma 6, lettera b, Dl 91/2017, che ha modificato l’articolo 48, Dl 189/2016).
Più precisamente, tali immobili non sono soggetti all’imposta di successione né alle imposte e tasse ipotecarie e catastali né all’imposta di registro o di bollo. Resta fermo, tuttavia, l’adempimento degli obblighi dichiarativi di legge.

Le esenzioni sono riconosciute esclusivamente con riguardo alle successioni di persone fisiche che alla data degli eventi sismici risultavano:
– proprietarie o titolari di diritti reali di godimento relativi a immobili ubicati nei Comuni colpiti dai terremoti del 24 agosto 2016, del 26 e 30 ottobre 2016 e del 18 gennaio 2017 (gli elenchi dei Comuni sono riportati negli Allegati 1, 2 e 2-bis, Dl 189/2016);
– proprietarie o titolari di diritti reali di godimento relativi a immobili ubicati nei territori dei Comuni di Teramo, Rieti, Ascoli Piceno, Macerata, Fabriano e Spoleto e dichiarati inagibili;
– proprietarie o titolari di diritti reali di godimento relativi a immobili distrutti o dichiarati inagibili ubicati in Comuni dell’Abruzzo, del Lazio, delle Marche e dell’Umbria, diversi da quelli indicati negli allegati 1, 2 e 2-bis, qualora sia dimostrato il nesso di causalità diretto tra i danni subiti e gli eventi sismici succedutisi a partire dal 24 agosto 2016, comprovato da apposita perizia asseverata.
Tuttavia, le esenzioni non si applicano se, nel momento dell’apertura della successione, l’immobile risultava essere già riparato o ricostruito, in tutto o in parte.

Il provvedimento 11 ottobre 2017
Il provvedimento direttoriale disciplina le modalità di erogazione dei rimborsi delle somme già versate (a titolo di imposta di successione, di imposte e tasse ipotecarie e catastali, di imposta di registro o di bollo) relativamente alle successioni che si sono aperte prima del 13 agosto 2017 (data di entrata in vigore delle agevolazioni) e per le quali i soggetti interessati si trovavano in una delle condizioni richieste dalla legge per l’esenzione.

Modalità di presentazione della richiesta di rimborso
L’istanza di rimborso deve essere presentata all’ufficio territoriale dell’Agenzia delle Entrate presso cui è stata presentata la dichiarazione di successione.
Peraltro, si considerano valide anche le richieste di rimborso presentate prima della pubblicazione del provvedimento in esame.

Modalità di esecuzione dei rimborsi
I rimborsi saranno erogati dall’Agenzia delle Entrate mediante procedure automatizzate, secondo quanto previsto dal decreto 29 dicembre 2000.
Sulle somme rimborsate non sono dovuti interessi (cfr articolo 48, comma 7-quinquies, Dl 189/2016).

FONTE: www.guidaedilizia.it

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