Assignment of the house and garage? The tax must be unique
April 5th, 2010
The Revenue Agency puts order in legislation regarding taxes and catastrophic in order to remove the differences in the behavior of its departments, with the circular 10 / E, March 12, provides a directive which must match: the stamp duty is payable once and at a fixed rate, regardless of the appliances covered by a deed of sale.
Notification of Tax
As established by the Revenue, therefore, acts of sale between the same parties, subject to VAT, subject to having a building housing and more appliances discounted registration fees, mortgage and cadastral fixed (168 Euros) and once, regardless of the number of buildings and pertinenziali question from the VAT applicable to them. The decision concerns the acts subject to VAT, those related, ie, sales by
Notification of Tax
As established by the Revenue, therefore, acts of sale between the same parties, subject to VAT, subject to having a building housing and more appliances discounted registration fees, mortgage and cadastral fixed (168 Euros) and once, regardless of the number of buildings and pertinenziali question from the VAT applicable to them. The decision concerns the acts subject to VAT, those related, ie, sales by
the manufacturer or one that has performed renovations or restoration within four years from the date of completion of works.
The case
Specifically, the Agency's Directive on the transfer between the same parties of a dwelling and two garages, basements or spaces. Until the final decision, there was uniformity in the practices of different tax offices: some, in fact, have applied several stamp duties, mortgage and cad astral fixed for each appliance, where they should serve different rates of VAT.
The foundations of decision
To reach the new provision, the technicians have left the definition of the civil law (Article 817 cc) of relevance - durable and functional destination of goods to service or ornament of the main asset of the owner or who holds other real right over it - and the need for the bond pertinence is highlighted in the act of sale. If one act is made the sale of a residential building and more appliances, you are then in the presence of a unique shop complex, which otherwise arise necessarily, because of their intrinsic nature, from each other, and therefore paying for the stamp duty on a fixed and only once, regardless of question from the VAT applied to individual appliances.
The case
Specifically, the Agency's Directive on the transfer between the same parties of a dwelling and two garages, basements or spaces. Until the final decision, there was uniformity in the practices of different tax offices: some, in fact, have applied several stamp duties, mortgage and cad astral fixed for each appliance, where they should serve different rates of VAT.
The foundations of decision
To reach the new provision, the technicians have left the definition of the civil law (Article 817 cc) of relevance - durable and functional destination of goods to service or ornament of the main asset of the owner or who holds other real right over it - and the need for the bond pertinence is highlighted in the act of sale. If one act is made the sale of a residential building and more appliances, you are then in the presence of a unique shop complex, which otherwise arise necessarily, because of their intrinsic nature, from each other, and therefore paying for the stamp duty on a fixed and only once, regardless of question from the VAT applied to individual appliances.
Tags: Add new tag, different rates, taxes, VAT
