Taxes - 29.09.2020

Cessione fabbricati da demolire, il Fisco abbandona il contenzioso.

Nella cessione di fabbricati da demolire non può essere calcolata una plusvalenza ai fini Irpef quale area edificabile.

L’agenzia delle Entrate, con indicazioni alle Direzioni regionali e provinciali, è pronta a chiedere la dichiarazione di cessazione della materia del contendere per 1.164 contenziosi, di cui 193 nelle Ctp, 453 nelle Ctr e 518 in Corte di cassazione.

(Fonte: Il Sole 24 Ore del 29.09.2020)

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