FINANZIARIA 2010: NUOVE RIVALUTAZIONI PER PARTECIPAZIONE E TERRENI Stampa
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Lunedì 07 Dicembre 2009 09:19

Il nuovo maxiemendamento collegato alla Finanziaria 2010 riconosce anche nel 2010 la possibilità di rivalutare il valore di acquisto sia dei terreni edificabili e terreni con destinazione agricola che il valore delle partecipazioni non negoziate in mercati regolamentari.
La domanda di rivalutazione dovrà essere presentata dagli interessati entro il 31 ottobre 2010 i quali dovranno far redigere una perizia di stima del valore del bene oggetto di rivalutazione. Successivamente poi dovranno pagare l'imposta sostitutiva rateizzabile al massimo in 3 rate. Bisogna tuttavia ricordare che il maxiemendamento deve ancora essere approvato in via definitiva.

 

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