Prima casa, quando è pignorabile

Prima casa, quando è pignorabile

Risposta di

Redazione PMI.itGiovannichiede

Il proprietario di una seconda casa ubicata in altro Comune, diverso da quello dell’abitazione principale, non intende pagare più le imposte che gravano sulla seconda casa (IMU, TASI, TARI, etc..) per l’esosità delle medesime: il pignoramento di tale abitazione cui consegue l’espropriazione e la vendita forzata, si può estendere all’abitazione principale e residenza familiare o rimane circoscritto alla seconda casa?

Redazione PMI.itrisponde

In caso di pignoramento immobiliare esistono alcune regole che vincolano l’azione dell’ente di riscossione, tra questi è vietato il pignoramento sulla prima casa, a patto che si tratti dell’unica casa del debitore.In sostanza perché valga il principio della impignorabilità della prima casa è necessario che il debitore non sia in possesso di alcun altro immobile, indipendentemente dall’uso, dalla destinazione e dall’accatastamento.

Se si possiede anche una minima quota di un altro immobile, la “prima casa” diventa pignorabile. Questo significa che nel caso in esame, il possesso di un secondo immobile, rende pignorabile tanto la prima casa quanto l’altra.

=> Pignoramento immobile: i vincoli caso per caso

Per completezza ricordiamo che in merito al DLgs 158/2015, è stato riformato il sistema sanzionatorio penale e amministrativo. Ai fini del ravvedimento operoso IMU, TASI e TARI, il decreto ha previsto (articolo 15, comma 1, lettera o) la riscrittura dell’Art. 13 del DLgs 471/1997, che stabilisce la sanzione da applicare per omessi o parziali versamenti in misura pari al 30% con riduzione a metà per versamenti effettuati nei primi 90 giorni dopo la scadenza afferma che:

“1. Chi non esegue, in tutto o in parte, alle prescritte scadenze, i versamenti in acconto, i versamenti periodici, il versamento di conguaglio o a saldo dell’imposta risultante dalla dichiarazione, detratto in questi casi l’ammontare dei versamenti periodici e in acconto, ancorché non effettuati, è soggetto a sanzione amministrativa pari al trenta per cento di ogni importo non versato, anche quando, in seguito alla correzione di errori materiali o di calcolo rilevati in sede di controllo della dichiarazione annuale, (….continua)

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