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Home Area Fiscale e Amministrativa Dichiarativi ed Adempimenti telematici DECRETO SALVA ITALIA: L'IMPOSTA SUGLI IMMOBILI ESTERI
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DECRETO SALVA ITALIA: L'IMPOSTA SUGLI IMMOBILI ESTERI PDF Stampa E-mail
Area Fiscale e Amministrativa - Dichiarativi ed Adempimenti telematici
Venerdì 17 Febbraio 2012 18:30

L'articolo 19 dal comma 13 al comma 17 del Decreto Salva Italia (D.L. 201/2011) ha istituito l'imposta sul valore degli Immobili situati all'estero, a partire dal 2011 e detenuti a qualsiasi uso. Il comma 14 dell'articolo 19 identifica i soggetti passivi a cui è destinata l'imposta ovvero le persone fisiche residenti nel territorio dello Stato, titolari di diritto di proprietà o di altro diritto reale sul bene immobile. Si ricorda che per soggetto residente si intende il soggetto che risulta iscritto all'anagrafe da almeno 183 giorni (184 per gli anni bisestili) oppure colui che, pur non essendo iscritto all'anagrafe ha per la maggior parte dell'anno il domicilio o la residenza in Italia. Di conseguenza tale imposta non si riferisce soltanto a cittadini italiani ma anche a cittadini stranieri residenti in Italia.
L'imposta dovrà essere applicata al valore di mercato dell'immobile o al costo d'acquisto dello stesso derivante dal contratto di compravendita e l'aliquota da applicare sarà pari allo 0,76%. Inoltre sempre per evitare il principio della doppia tassazione tra i vari paesi l'imposta, ai sensi dell'articolo 16 tale imposta sarà deducibile fino a concorrenza del suo ammontare pari all'eventuale imposta patrimoniale versata nello Stato in cui l'immobile è situato.
Il comma 17 del suddetto articolo 19 specifica le modalità di versamento, calcolo, liquidazionne. Per comprendere definitivamente l'applicazione di tale articolo sarà necessario l'intervento esplicativo dell'Agenzia delle Entrate.

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