Comunicazione confediliza. Niente imposta di registro per indennità di occupazione a carattere risarcitorio
Pagine | 735 |
Page 735
´Nel lasso di tempo tra la consegna dell'immobile (occupazione precontrattuale) o la scadenza del contratto (occupazione postcontrattuale) e la stipula di un nuovo contratto di locazione, il rapporto che si instaura tra le parti non Ë autonomo, ma secondario, consequenziale e comunque geneticamente collegato ad un rapporto contrattualeª. CosÏ si Ë espressa l'Agenzia delle entrate in una Risoluzione (n. 154/E) del 21 luglio scorso, conseguentemente stabilendo che Ë in questi casi dovuta - a carico solidale di entrambe le parti contraenti - l'imposta di registro del 2% sulle somme corrisposte dal conduttore.
La Confedilizia rileva che l'Agenzia rispondeva ad un quesito di un ente pubblico e che la Risoluzione si attaglia a casi che non trovano di fatto riscontro - come emerge dallo stesso testo della Risoluzione sopra riportato - nelle locazioni private. Non a caso l'Agenzia delle entrate precisa nella sua Risoluzione che la permanenza del conduttore nell'immobile oltre la naturale scadenza del contratto ´Ë indice di una continuazione di un rapporto preesistente, laddove il locatore non abbia manifestato la volont‡ contraria con la disdetta o non abbia posto in essere alcuna azione volta al rilascio del beneª.
Ove si abbia invece una volont‡ contraria all'instaurazione di una locazione (come di norma avviene nelle locazioni private, ove l'ultrattivit‡ del precedente contratto Ë per solito esclusa, non avendosi...
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