Taxes - 21.01.2021

Secondo quanto riportato dalla stampa specializzata (Il Sole 24 Ore del 16 gennaio 2021 a pag. 23) all’atto costitutivo del diritto di servitù su un terreno a destinazione agricola si applica l’aliquota dell’imposta di registro del 9% e non del 15 %: lo ammette l’Agenzia delle Entrate nella risoluzione n. 4/E del 15 gennaio 2021.

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