La cessione di un fabbricato in corso di costruzione, ma "esistente" dal punto di vista urbanistico, genera plusvalenza tassata IRPEF, se effettuata entro cinque anni dalla sua "venuta ad esistenza". In caso contrario, si configura una cessione di area edificabile, che genera plusvalenza imponibile ad IRPEF, prescindendo dai limiti temporali
[1] Esclusi quelli acquisiti per successione e le unità immobiliari urbane che per la maggior parte del periodo sono state adibite ad abitazione principale del cedente o dei suoi familiari.
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