{"id":16840,"date":"2020-05-31T15:31:30","date_gmt":"2020-05-31T13:31:30","guid":{"rendered":"https:\/\/www.visureitalia.com\/smartfocus\/?p=16840"},"modified":"2026-04-22T11:34:11","modified_gmt":"2026-04-22T09:34:11","slug":"determinare-rendita-catastale-stabilimenti-balneari","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/determinare-rendita-catastale-stabilimenti-balneari\/","title":{"rendered":"Si pu\u00f2 determinare la rendita catastale degli stabilimenti balneari?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La societ\u00e0 Venezia Spiagge, che gestisce due stabilimenti balneari nel capoluogo veneto, vince contro l&#8217;Agenzia delle entrate il suo contenzioso per la <strong>determinazione della rendita catastale<\/strong>. Quest&#8217;ultima, infatti, non pu\u00f2 avvenire affidandosi solo sul canone di concessione demaniale. Il Canone non \u00e8 infatti equiparabile alle locazioni. Ad affermarlo, non senza suscitare qualche scalpore, \u00e8 stata la <em>Commissione tributaria<\/em> provinciale di Venezia. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Il caso<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La diatriba ha visto contrapposte la societ\u00e0 Venezia Spiagge, una societ\u00e0 partecipata del Comune di Venezia incaricata di gestire le spiagge Blue Moon e San Nicol\u00f2 al Lido, e l\u2019Agenzia delle Entrate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La compartecipata veneta ha visto confermate le sue richieste riguardanti la <a href=\"https:\/\/www.visureitalia.com\/smartfocus\/come-si-fa-il-calcolo-della-rendita-catastale\/\">determinazione della rendita catastale<\/a> per il calcolo dell\u2019Imu degli stabilimenti balneari. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Commissione tributaria provinciale di Venezia, presieduta dal giudice Giuseppe Caracciolo, ha accolto il ricorso della societ\u00e0 che gestisce gli stabilimenti balneari di due lidi veneziani. Questo ha comportato l&#8217;annullamento dell\u2019accertamento sulla determinazione della rendita catastale ai fini del <a href=\"https:\/\/www.visureitalia.com\/smartfocus\/pagamento-tasse-tari-imu-eredi\/\">pagamento dell\u2019Imu<\/a> tra i 25 e i 30 mila euro annuali.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">La decisione della Commissione Tributaria di Venezia<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tutto nasce dalla presunzione dell\u2019Agenzia delle Entrate di stabilire nella cifra di 662 mila euro per 6 anni il totale della rendita catastale da contribuire al fisco da parte della Societ\u00e0 Venezia Spiagge. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La rendita era stata calcolata a partire dalla canone demaniale. Tuttavia, la Commissione tributaria, accogliendo in toto la tesi della difesa, ha smentito tale opinione. Ha affermato che \u201c<em>per determinare la rendita catastale \u00e8 SBAGLIATO basarsi sul canone di concessione demaniale, in quanto \u00abil canone demaniale non \u00e8 equiparabile alle locazioni<\/em>\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Come si \u00e8 arrivati a questo ragionamento sulla la rendita catastale degli stabilimenti balneari?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La sentenza afferma che, si legge nella sentenza della commissione, il <a href=\"https:\/\/www.visureitalia.com\/smartfocus\/agenzia-del-demanio-portale-della-riscossione-online\/\">canone demaniale<\/a> non pu\u00f2 essere considerato come espressione di libero mercato. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il canone demaniale deve invece essere calcolato partendo da un ragionamento unilaterale dell\u2019amministrazione dello Stato tenendo ben a mente che la Pubblica Amministrazione persegue sopratutto scopi di natura sociale, lasciando le motivazioni economiche come residuali.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fonte: MondoBalneare.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La societ\u00e0 Venezia Spiagge, che gestisce due stabilimenti balneari nel capoluogo veneto, vince contro l&#8217;Agenzia delle entrate il suo contenzioso per la determinazione della rendita catastale. Quest&#8217;ultima, infatti, non pu\u00f2 avvenire affidandosi solo sul canone di concessione demaniale. Il Canone non \u00e8 infatti equiparabile alle locazioni. Ad affermarlo, non senza suscitare qualche scalpore, \u00e8 stata [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":16842,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[688,833],"tags":[28,2214],"class_list":["post-16840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-catasto","category-news","tag-catasto-2","tag-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rendita catastale stabilimenti balneari: si pu\u00f2 determinare?<\/title>\n<meta name=\"description\" content=\"Venezia Spiagge, che gestisce 2 stabilimenti balneari, ha vinto contro l&#039;AdE il contenzioso per la determinazione della rendita catastale.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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Oro","author_link":"https:\/\/www.visureitalia.com\/smartfocus\/author\/michela-oro\/"},"uagb_comment_info":0,"uagb_excerpt":"La societ\u00e0 Venezia Spiagge, che gestisce due stabilimenti balneari nel capoluogo veneto, vince contro l&#8217;Agenzia delle entrate il suo contenzioso per la determinazione della rendita catastale. Quest&#8217;ultima, infatti, non pu\u00f2 avvenire affidandosi solo sul canone di concessione demaniale. Il Canone non \u00e8 infatti equiparabile alle locazioni. Ad affermarlo, non senza suscitare qualche scalpore, \u00e8 stata&hellip;","_links":{"self":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/16840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/comments?post=16840"}],"version-history":[{"count":5,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/16840\/revisions"}],"predecessor-version":[{"id":40403,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/16840\/revisions\/40403"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media\/16842"}],"wp:attachment":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media?parent=16840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/categories?post=16840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/tags?post=16840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}