PRIMA CASA

Taxes - 23.04.2021

Secondo quanto riportato  dalla stampa specializzata, non si può beneficiare dell’agevolazione “prima casa” se, in assenza dei requisiti richiesti dalla legge per ottenerla, si subordina il contratto di acquisto alla condizione sospensiva consistente nel conseguimento dei requisiti occorrenti
(«compro la casa se entro due anni non sarò più proprietario delle case di cui sono attualmente proprietario»). È quanto la Cassazione decide nell’ordinanza 10513/2021, priva di precedenti. (Fonte: Il Sole 24 Ore del 23 aprile 2021).

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Dr. Walter Crepaz

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