L’impresa che, in sede d’acquisto del fabbricato da riqualificare, ha fruito del registro e delle ipo-catastali in misura fissa, decade dal beneficio se rivende l’immobile senza averlo ristrutturato in chiave energetica. Ne consegue, in tal caso, la decadenza dal beneficio con applicazione delle imposte in misura ordinaria nonché delle sanzioni.
È quanto precisato dall’Agenzia delle entrate con la Risposta 324 del 6 giugno 2022, resa ad una società che nel 2020 aveva acquistato un immobile da ristrutturare per la successiva vendita, avvalendosi della norma sulla “valorizzazione edilizia” previ
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