{"id":1413,"date":"2011-01-28T19:46:16","date_gmt":"2011-01-28T18:46:16","guid":{"rendered":"https:\/\/www.okversilia.net\/b\/?p=1413"},"modified":"2011-02-02T01:28:38","modified_gmt":"2011-02-02T00:28:38","slug":"iva-al-4-sulla-prima-casa","status":"publish","type":"post","link":"https:\/\/www.okversilia.net\/b\/2011\/01\/28\/iva-al-4-sulla-prima-casa\/","title":{"rendered":"IVA al 4% SULLA PRIMA CASA"},"content":{"rendered":"<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"680\" align=\"center\">\n<tbody>\n<tr>\n<td>\n<div style=\"text-align: justify;\"><a href=\"https:\/\/www.okversilia.net\/b\/https:\/\/www.okversilia.net\/b\/wp-content\/uploads\/2011\/01\/fiaip-centro-studi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-1414\" title=\"fiaip-centro-studi\" src=\"https:\/\/www.okversilia.net\/b\/https:\/\/www.okversilia.net\/b\/wp-content\/uploads\/2011\/01\/fiaip-centro-studi-300x48.jpg\" alt=\"fiaip-centro-studi\" width=\"300\" height=\"48\" \/><\/a><\/div>\n<div style=\"text-align: justify;\">&#8220;<strong>dell\u2019illecita applicazione \u00e8 responsabile solo l\u2019acquirente<\/strong>&#8220;<\/div>\n<div style=\"text-align: justify;\">In caso di acquisto di un immobile come \u201cprima casa\u201d, dell\u2019illecita applicazione dell\u2019IVA con l&#8217;aliquota ridotta del 4% risponde unicamente l\u2019acquirente; il venditore resta esonerato da qualsiasi responsabilit\u00e0 fiscale al riguardo. Lo ha deciso la Corte di Cassazione, sezione quinta civile, nella sentenza n. 26259 depositata il 29 dicembre scorso.<span style=\"color: #888888;\"><!--more--><br \/>\n<\/span><\/div>\n<div style=\"text-align: justify;\">Il venditore non ha alcuno potere e\/o dovere di verificare l\u2019effettiva sussistenza dei requisiti richiesti dalla norma per l\u2019applicazione dell\u2019agevolazione in commento. L\u2019applicazione di tale misura dell\u2019aliquota IVA non costituisce un onere del venditore, bens\u00ec un\u00a0<strong>diritto soggettivo dell&#8217;acquirente<\/strong>.<\/p>\n<div style=\"text-align: justify;\">La fattispecie oggetto d\u2019esame era relativa alla\u00a0<strong>compravendita di un immobile<\/strong>, la quale era stata assoggettata all&#8217;IVA con l&#8217;aliquota del 4% (in luogo dell&#8217;aliquota ordinaria del 20%), dal momento che l\u2019acquirente aveva dichiarato di essere in possesso dei requisiti per l\u2019<strong>agevolazione <\/strong>\u201d<strong>prima casa<\/strong>\u201d.<\/div>\n<div>Di palese impedimento alla fruizione dell\u2019agevolazione erano, per\u00f2, le\u00a0<strong>caratteristiche dimensionali<\/strong> dello stesso, il quale era di\u00a0<strong>superficie ampiamente eccedente il limite di 240 mq<\/strong> e, pertanto, qualificabile come<strong>abitazione di lusso<\/strong>.<\/div>\n<div>L&#8217;amministrazione finanziaria aveva, quindi, provveduto a richiedere la maggiore imposta dovuta, mediante l\u2019emissione di un avviso di accertamento nei confronti del solo acquirente, il quale aveva, per\u00f2, proposto ricorso.<\/div>\n<div>Secondo quest\u2019ultimo, infatti, dovendo un immobile di lusso essere assoggettato all\u2019IVA sempre e comunque con l\u2019aliquota del 20%, il venditore non poteva cederlo con IVA agevolata, anche semplicemente in un\u2019ottica di buona fede.\u00a0La rettifica, dunque, doveva essere avanzata nei confronti del cedente, in quanto soggetto passivo nonch\u00e9 emittente della fattura con la relativa indicazione dell\u2019IVA calcolata.<\/div>\n<div>Contraria a tale tesi \u00e8 stata, invece, la Suprema Corte, la quale ha evidenziato che l\u2019applicazione dell&#8217;IVA con aliquota ridotta non costituisce affatto un onere del venditore, ma solo un diritto soggettivo dell\u2019acquirente, la cui fruizione \u00e8 subordinata soltanto alla\u00a0<strong>manifestazione<\/strong> (<strong>espressa nell&#8217;atto di acquisto<\/strong>) della sua\u00a0<strong>volont\u00e0 di beneficiare di quella riduzione<\/strong>: tale richiesta suppone necessariamente la dichiarazione dell\u2019acquirente della sussistenza di tutte le condizioni necessarie.<\/div>\n<div>Il venditore, dal canto suo, in presenza di detta dichiarazione nell\u2019atto pubblico, si trova nelle condizioni di applicare l\u2019aliquota ridotta, non avendo egli (in assolta carenza di specifico disposto normativo)\u00a0<strong>nessun potere<\/strong>(<strong>dovere<\/strong>) di verificare la sussistenza delle condizioni\u00a0e\u00a0ci\u00f2, indipendentemente dal fatto che le stesse condizioni siano di\u00a0<strong>palese evidenza<\/strong>.<\/div>\n<div>(Sentenza Cassazione civile 29\/12\/2010, n. 26259)<\/div>\n<div style=\"text-align: justify;\"><strong><em>Elaborazione a cura Centro Studi Fiaip &#8211; Armando Barsotti<\/em><\/strong><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;dell\u2019illecita applicazione \u00e8 responsabile solo l\u2019acquirente&#8220; In caso di acquisto di un immobile come \u201cprima casa\u201d, dell\u2019illecita applicazione dell\u2019IVA con l&#8217;aliquota ridotta del 4% risponde unicamente l\u2019acquirente; il venditore resta esonerato da qualsiasi responsabilit\u00e0 fiscale al riguardo. Lo ha deciso &hellip; <a href=\"https:\/\/www.okversilia.net\/b\/2011\/01\/28\/iva-al-4-sulla-prima-casa\/\">Continua a leggere<span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":1414,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","ngg_post_thumbnail":0,"footnotes":""},"categories":[283,238,48,46],"tags":[346,63,347,348],"class_list":["post-1413","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immobiliare-italia","category-immobiliare-notizie-immobiliare-investimenti","category-leggi-e-tasse","category-notizie-immobiliare-investimenti","tag-acquistare","tag-casa","tag-iva","tag-prima"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IVA al 4% SULLA PRIMA CASA | Okversilia Real Estate -`\u263c&acute;-<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.okversilia.net\/b\/2011\/01\/28\/iva-al-4-sulla-prima-casa\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IVA al 4% SULLA PRIMA CASA | Okversilia Real Estate -`\u263c&acute;-\" \/>\n<meta property=\"og:description\" content=\"&#8220;dell\u2019illecita applicazione \u00e8 responsabile solo l\u2019acquirente&#8220; In caso di acquisto di un immobile come \u201cprima casa\u201d, dell\u2019illecita applicazione dell\u2019IVA con l&#8217;aliquota ridotta del 4% risponde unicamente l\u2019acquirente; il venditore resta esonerato da qualsiasi responsabilit\u00e0 fiscale al riguardo. 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