IMPOSTA SOSTITUTIVA SULLE PLUSVALENZE IMMOBILIARI

Taxes - 21.01.2020


La legge di bilancio ha incrementato dal 20 al 26% l’imposta sostitutiva applicabile alle plusvalenze realizzate in caso di cessione a titolo oneroso di beni immobili acquistati o costruiti da non più di cinque anni (articolo 1, comma 496, legge 266/2005).
Tale modalità di tassazione, alternativa a quella ordinaria prevista dall’articolo 67, comma 1, lettera b, del Tuir, deve essere richiesta dalla parte venditrice al notaio, all’atto della cessione. Il notaio, ricevuto l’input, applica e versa l’imposta sostitutiva, dopo aver riscosso la necessaria provvista dal cedente.

Fonte: Fisco Oggi del 9 Gennaio 2020

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