Agevolazioni prima casa soft – PMI.it

Agevolazioni prima casa soft

Sentenza di Cassazione fornisce una nuova interpretazione sulle agevolazioni prima casa in presenza di altri immobili di proprietà nel medesimo Comune.

Con la sentenza n. 2565/2018 la Corte di Cassazione ha fornito nuove importanti delucidazioni in merito all’agevolazione per l’acquisto della prima casa chiarendo che la proprietà di una casa non idonea ad uso abitativo non rappresenta un ostacolo all’acquisto di un’altra abitazione con le agevolazioni previste dalla normativa per le abitazioni principali.

Agevolazioni prima casa

Nel caso esaminato dai giudici supremi, i contribuenti avevano impugnato gli avvisi emessi dall’Agenzia delle Entrate, con i quali veniva dichiarata la decadenza dalle agevolazioni prima casa, in quanto gli acquirenti risultavano già contitolari di un altro immobile nel medesimo Comune, acquistato però senza agevolazioni all’atto della compravendita e risultante privo dei requisiti di abitabilità, elemento per cui lo stesso non può essere considerato né sotto il profilo oggettivo né sotto quello soggettivo idonea casa di abitazione.  prevede che non possa usufruire delle agevolazioni prima casa il contribuente che sia già in possesso di un’altra casa, ovvero indica quale presupposto dell’ottenimento dell’agevolazione prima casa la non titolarità (e cioè la cosiddetta “impossidenza“), da parte dell’acquirente: …..(continua)

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