{"id":986,"date":"2014-07-22T11:30:22","date_gmt":"2014-07-22T09:30:22","guid":{"rendered":"http:\/\/www.visureitalia.com\/smartfocus\/?p=986"},"modified":"2022-06-22T16:00:17","modified_gmt":"2022-06-22T14:00:17","slug":"imposte-catastali-ipotecarie-distinte-basi-imponibili","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/imposte-catastali-ipotecarie-distinte-basi-imponibili\/","title":{"rendered":"Imposte catastali e ipotecarie: quali sono le basi imponibili?"},"content":{"rendered":"<p>L&#8217;immobile di una societ\u00e0 non cambia valore in base al tributo, ma nel calcolo delle<strong> imposte catastali e ipotecarie<\/strong> relative alla sua vendita bisogna tenere conto delle passivit\u00e0 complessive dell&#8217;azienda ceduta. \u00c8 quanto dichiara la Corte di Cassazione con la recente sentenza n\u00b0 15955 dell&#8217;11 luglio.<\/p>\n<h2>Determinazione dell&#8217;imposta ipocatastale<\/h2>\n<p>La Corte precisa che nell&#8217;ambito di una compravendita immobiliare, a uno stesso immobile non pu\u00f2 essere attribuita una valutazione diversa ai fini delle imposte catastali e ipotecarie, anche se resta diverso l&#8217;oggetto dei tributi.<\/p>\n<p>Le <strong>imposte catastali e ipotecarie<\/strong> non possono essere assoggettate al medesimo regime giuridico dell\u2019imposta di registro al fine della determinazione della base imponibile. Ognuna delle tre imposte ha infatti oggetto diverso: l\u2019imposta di registro colpisce il trasferimento della ricchezza sia mobiliare che immobiliare, mentre le altre imposte due riguardano soltanto i beni immobili.<\/p>\n<p>Ai fini delle imposte ipocatastali, il valore degli immobili di una Srl va determinato al netto dei debiti strettamente inerenti a tali beni, come i mutui accesi per l&#8217;acquisto.<\/p>\n<p>Di conseguenza, la <strong>base imponibile ipocatastale<\/strong> va calcolata al netto dei debiti strettamente inerenti ai fabbricati e non anche delle passivit\u00e0 aziendali in cui sono compresi.<\/p>\n<h2>Strumenti utili<\/h2>\n<p>L\u2019imposta ipotecaria \u00e8 stabilita nella misura del 2% del valore dell\u2019immobile, determinato in base alla rendita catastale. Quest&#8217;ultima, \u00e8 un valore fiscale utilizzato per determinare il valore catastale dell&#8217;immobile, che \u00e8 la base imponibile su cui calcolare le imposte nelle compravendite immobiliari e serve anche per determinare l\u2019importo per il pagamento di diverse tasse, prima fra tutte l\u2019IMU.\u00a0Per <strong><span style=\"text-decoration: underline;\"><a title=\"Valore catastale: formule e moltiplicatori\" href=\"http:\/\/www.visureitalia.com\/smartfocus\/valore-catastale-formule-e-moltiplicatori\/\" target=\"_blank\" rel=\"noopener noreferrer\">calcolare il valore catastale<\/a><\/span><\/strong> di un immobile, bisogna conoscere le formule e i coefficienti moltiplicatori.<\/p>\n<p>Precisiamo inoltre che con la legge di stabilit\u00e0 per il 2014, sono stati introdotti anche dei cambiamenti nel regime impositivo applicabile ad atti, a titolo oneroso, traslativi o costitutivi di diritti immobiliari reali. Ecco come cambia la <strong><span style=\"text-decoration: underline;\"><a title=\"Novit\u00e0 sulla tassazione degli atti immobiliari\" href=\"http:\/\/www.visureitalia.com\/smartfocus\/tassazione-degli-atti-immobiliari-modifiche-alle-imposte-catastale-ipotecaria-registro\/\" target=\"_blank\" rel=\"noopener noreferrer\">tassazione degli atti immobiliari nel 2014<\/a><\/span><\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allo stesso immobile non pu\u00f2 essere attribuita diversa valutazione per il calcolo di imposte catastale, ipotecaria e di registro. I dettagli della sentenza n\u00b0 15955 dell&#8217;11 luglio 2014.<\/p>\n","protected":false},"author":12,"featured_media":988,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[688,3,833],"tags":[379,381,378,380],"class_list":["post-986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-catasto","category-fisco-e-tributi","category-news","tag-compravendita-immobiliare-aziende","tag-determinazione-imposta-ipocatastale","tag-imposte-catastali-e-ipotecarie","tag-sentenza-n-15955-dell11-luglio-2014"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imposte catastali e ipotecarie: distinte le basi imponibili<\/title>\n<meta name=\"description\" content=\"Allo stesso immobile non pu\u00f2 essere attribuita diversa valutazione per il calcolo di imposte catastali e ipotecarie. 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