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Immobili: Rogiti più semplici con la prescrizione ridotta da 10 a 3 anni.

The decision of the Revenue makes more strict time control.

In its own way is a small revolution that will breathe a sigh of great relief to hundreds of thousands of Italians, who from now on, every time you make a deed, should not longer remain in suspense in doubt of being pinched by the tax authorities on ex-post statements smaller than the real value of the property sold. How to interpret otherwise, in practical effect, the decision of the Revenue that the circular of May 21, 2009 257e, accepting the directions of the Supreme Court, considered no longer applicable to the ordinary ten-year limitation, accepting that only three of the shortest years. In this way we not only halved the time limit for recovery of stamp duty, mortgage and land transfer of buildings with no income.
The decision is likely to have practical effects in particular for buildings that are registered to register with attribuzione di rendita, ovvero quelli che si prestano alla valutazione automatica. In questo caso l'acquirente doveva farne espressa richiesta al momento della compravendita e successivamente allegare un'apposita istanza all'Agenzia del Territorio al momento della voltura.
In caso di differenze tra il valore catastale e quello dichiarato l'amministrazione finanziaria d'ora in poi avrà tre anni di tempo per esigere la differenza contributiva. Fonte: Sole24ore