{"id":1143,"date":"2010-10-20T16:39:35","date_gmt":"2010-10-20T16:39:35","guid":{"rendered":"http:\/\/geocarbo.ieraora.com\/?p=1143"},"modified":"2010-10-20T16:39:35","modified_gmt":"2010-10-20T16:39:35","slug":"iva","status":"publish","type":"post","link":"https:\/\/geometracarboni.it\/gc\/index.php\/2010\/10\/20\/iva\/","title":{"rendered":"Trattamento Fiscale"},"content":{"rendered":"<h3 style=\"text-align: left;\"><span style=\"font-size: small;\"><span style=\"color: #ff0000;\"><em><img loading=\"lazy\" decoding=\"async\" src=\"images\/stories\/tratt_fiscale.jpg\" border=\"0\" width=\"214\" height=\"137\" align=\"left\" \/>Trattamento ai fini IVA degli interventi di ampliamento<\/em><\/span><\/span><\/h3>\n<table style=\"border: 0pt solid #616d9e; width: 100%; height: 302px;\" border=\"0\" cellspacing=\"2\" cellpadding=\"2\">\n<tbody>\n<tr style=\"text-align: left; background-color: #cde3fd;\">\n<td style=\"width: 75%;\">\n<p><span style=\"font-size: small;\">Immobili abitativi aventi requisiti di prima casa, a condizione che:<\/span><\/p>\n<ol>\n<li><span style=\"font-size: small;\">si tratti di immobili non di lusso<\/span><\/li>\n<li><span style=\"font-size: small;\">i nuovi locali non possano essere adibiti a unit\u00e0 immobiliare autonoma<\/span><\/li>\n<li><span style=\"font-size: small;\">il proprietario non possieda altro immobile nello stesso comune<\/span><\/li>\n<\/ol>\n<\/td>\n<td style=\"text-align: center; background-color:  #cde3fd;\"><span style=\"font-size: x-small;\"><strong>ALIQUOTA AGEVOLATA 4%<\/strong> *<\/span><\/td>\n<\/tr>\n<tr style=\"background-color: #8bb7e3;\">\n<td><span style=\"font-size: small;\">Costruzioni rurali abitative, destinate ad uso abitativo del proprietario del terreno o di altri addetti alle attivit\u00e0 agricole<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: x-small;\"><strong>ALIQUOTA AGEVOLATA 4%<\/strong> *<\/span><\/td>\n<\/tr>\n<tr style=\"background-color: #ebefdb;\">\n<td><span style=\"font-size: small;\">Immobili abitativi non di lusso diversi dai precedenti<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: small;\"><span style=\"font-size: x-small;\"><strong>ALIQUOTA AGEVOLATA 10%<\/strong><\/span><br \/><\/span><\/td>\n<\/tr>\n<tr style=\"background-color: #fce2ee;\">\n<td><span style=\"font-size: small;\">Immobili abitativi di lusso<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: small;\"><span style=\"font-size: x-small;\"><strong>ALIQUOTA ORDINARIA 20%<\/strong><\/span><br \/><\/span><\/td>\n<\/tr>\n<tr style=\"background-color: #fce2ee;\">\n<td><span style=\"font-size: small;\">Immobili destinati ad attivit\u00e0 produttive e ad attivit\u00e0 turistico ricettiva<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: small;\"><span style=\"font-size: x-small;\"><strong>ALIQUOTA ORDINARIA 20%<\/strong><\/span><br \/><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: small;\">* <\/span><em><span style=\"font-size: small;\">L&#8217;aliquota agevolata del 4%, ove prevista per i lavori di ampliamento, \u00e8 applicata anche con riferimento all&#8217;acquisto ai fini dell&#8217;ampliamento dei cosiddetti beni finiti (ossia beni che conservano la loro individualit\u00e0 bench\u00e8 incorporati nella <\/span>costruzione)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trattamento ai fini IVA degli interventi di ampliamento Immobili abitativi aventi requisiti di prima casa, a condizione che: si tratti di immobili non di lusso i nuovi locali non possano essere adibiti a unit\u00e0 immobiliare autonoma il proprietario non possieda altro immobile nello stesso comune ALIQUOTA AGEVOLATA 4% * Costruzioni rurali abitative, destinate ad uso [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31],"tags":[],"class_list":["post-1143","post","type-post","status-publish","format-standard","hentry","category-newsflash"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8.1 - 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