Circolare confedilizia 3 febbraio 2005, prot. n. 9061.05/GST/sn
Pagine | 240- |
Page 240
» entrato in vigore il 31 gennaio 2005 - in seguito alla pubblicazione sulla Gazzetta Ufficiale n. 24 dello stesso giorno, con correzioni apportate con Avviso di rettifica pubblicato sulla Gazzetta in data 2 febbraio, disponibile il giorno successivo - il decreto-legge 31 gennaio 2005, n. 7, che modifica gli importi di alcuni tributi che colpiscono le compravendite e le locazioni di immobili.
Di seguito si riportano le principali novit‡ scaturenti dal citato decreto-legge, segnalandosi che lo stesso prevede anche un aumento degli importi di tributi speciali catastali e tasse ipotecarie, e che con successivo provvedimento del Ministero dell'economia e delle finanze saranno modificati - con effetto dall'1 giugno 2005 - gli importi in misura fissa di altri tributi (fra cui l'imposta di bollo).
| | |
Imposta fissa di registro sulle locazioni, da applicarsi in particolare: | | |
- quale imposta minima per le locazioni non soggette a Iva | ||
- una tantum per locazioni soggette a Iva, in caso d?uso | ||
- per cessioni, risoluzioni e proroghe dei contratti |
(Si riportano schematicamente le diverse imposte dovute in seguito alle modifiche apportate dal decreto-legge n. 7, precisandosi che le misure proporzionali non sono cambiate)
| ||
| | |
Imposta di registro | 3% | 7% |
Imposta ipotecaria | Euro 168,00 | 2% |
Imposta catastale | Euro 168,00 | 1% |
| ||
| | |
Iva | 4% | 10% (20% per le abitazioni di lusso) |
Imposta di registro | Euro 168,00 | Euro 168,00 |
Imposta ipotecaria | Euro 168,00 | Euro 168,00 |
Imposta catastale |
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