!!!!! I Dossier fiscali!!!!!!! La cedolare secca per gli affitti di abitazioni. Guida all esercizio dell opzione!!!!!!!!!!!!!!!!!!!!!

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1 I Dossier fiscali La cedolare secca per gli affitti di abitazioni Guida all esercizio dell opzione Aprile 2011

2 INDICE 1. Ambito soggettivo... " 2. Ambito oggettivo... # 3. Opzione per la cedolare secca... $ 3.1. Modalità di esercizio dell opzione... % 3.2 Durata... &' 3.3 Casi particolari... &' 4. Modalità di versamento... && 5. Sanzioni... &" Allegato 1: Art.3, D.Lgs. 14 marzo 2011, n.23 Allegato 2: Provvedimento Direttore dell Agenzia delle Entrate 7 aprile 2011 (

3 )*+,-./00,12-31*+4 1+ G.U. 54, * 94:1;,-81<* &# =-73* ('&&> +?("> -88/-81<* Fiscale MunicipaleA> 4 2*+,B4=-+-31*+4 54, C7*<<451=4+8* 54, *74 54,,BD: ,,4 E , % -.71,4 ('&&> 51< =4+84*.47-81<-,-.*;;101,18F51 * ,B-..,12-31*+454,,-@cedolare seccaa;/,745518*5--gg188* *+1>-+2h * :1F1+2*7;*-,('&&? )*=4 +*8*>,B1;818/8*> 1+87*5*88* 5-, ('&& 5-,,Bart.3 del D.Lgs. 23/2011> 2*+;4+84 2*=.74+;1<* 54,,4 74,-81< *+-,1 74:1*+-,1 4 2*=/+-,1>.47 -;;*::488-7,* -5 54, (&J K * *+4,1047*L*54,&MJK1+2-;*512* *+4@concordatoAL>;*;818/81<- -+2H454,,B1=.*;8-5174:1;87*4510*,,*? )*+ 1, 218-8* Provvedimento del 7 aprile 2011;*+*; ,4=*5-,18F514;472131* 54,,B*.31* ,474:1=4;*;818/81<*>+*+2HNO/4,,42*++4;;4-,<47;-=4+8*>1+-22*+8*4- ;-,5*>54,,-@cedolare seccaa? 1. Ambito soggettivo seccaa./p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da fabbricatia 1=./8-8* = ;*21> 1+ 0-;4 -,,4 O/* *+4 -,,- ;*2148F? I+ ;*;8-+3->,BD==1+1;87-31*+4 X * *+;4+8174,B-..,12-31*+4 seccaa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locatore, persona fisicaa? ( ]4,84;8*54G1+181<*54,6?9:;?>-51GG ,,-<47;1*+4*71: ,C7*<<451=4+8*>+*+;14;2,/54 4;.74;;-=4+84,B-..,12-01,18F 54,,B1=.*;8- ;*;818/81<-.47,4,*2-31*+1 4GG488/ *+ 2*==4721-,1? U/88-<1->;154< H4>-+2H4.47O/4;81/,81=1,-@cedolare seccaa;1-4;2,/;->84+/8*2*+8*2h4:, *+2*==4721-,1+*+;*+*;*::4881IVCEX>=-IVEW? "

4 ]4;;/+ 74O/1;18* ;*::4881<* Y.74<1;8*> 1+<424>.47 1,,*2-8-71*? )1P </*, H4,*2-8-71*.* ;;474>*,874-5/+-.47;*+-G1;12->-+2H4/+-1=.74;-*/+-;*2148F./72HN,-;84;;- /81,13314GG4881<-=4+84-G <1,B/+18FK-54;4=.1*>+4,,B1.*84; *+42*+24;;- 1+ /;* -1.7* L? W/,./+8*> ; *+*1+424;;-712H1-71=4+815-, ,,BD: ,,4E+87-84? ^124<47;->,-,*2-31*+4-5/+-;*2148F2H4+*+/81, =4+84,B *+4>=-2H4>-;/- <*,8->,-;/0,*2H1-5/;*74; ,4-;*:: >5*<740044;;4744;2,/;-5-,,-.*;;101,18F 5B*.31*+4? 2. Ambito oggettivo 9-,*2-31*+454<4-<474-5*::488*/+18F1==*01, <4>,*2-84-5/;* <*? )1P 1=.,12-2H4,B*.31*+4 Y 2*+; ;*,* +4,,B1.*84;1 1+ 2/1 ;1-+* ;*551;G-884 2*+:1/+8-=4+84,4;4:/4+81(2*+5131*+1Q R,B/+18F1==*01,1-7454<44;; ;8-8-1+/+-54,,42-84:* <454,_7/..* DK *+4>O/1+51>54,,BDT&'>74,-81<--@uffici e studi privatial> R,-,*2-31*+454<44;;474-5/;* <*? ]4 5471<-> *> 2H4 1, 74:1=4 ;*;818/81<* +*+./P 87*< ,12-31* ;4+3->-5 4;4=.1*> 51 /+B/+18F 2H4> ;4../ ; DT( civilea> ;1-,* /;* /GG121*?W.42/,-7=4+84>,-=454;1=-4;2,/;1*+4* H4+4,,B1.*84;151/GG121*K-22-8-;8-8* 1+DT&'L>,*2-8*-5/;* <*? 9B-78?"> 2*? (> -== *,874,-.*;;101,18F51* ,-@tassa piattaa -+2H4 2*+ 71G471=4+8*-,, >O/-,*7-@locate congiuntamente all abitazionea? U-,44;.74;;1*+4+*+Y;8-8-/,8471*7= :,1-8-5-,C7*<<451=4+8*-88/-81<*>.472/1; *+*.7421;-31*+1 =1+1;8471-,1 ;/,,-.*;;101,18F 51 4; ,B*.31*+4 -+2H4 2*+ 71G471=4+8*-12* ,*2-31* >1+84:7-81<154,+4:*31**71:1+-71*-< *::488*,B *+4? I+*:+12-;*>,-+/*<-1=.*;8-./P-..,12-7;1>;4=.741+<1-G-2*,8-81<->-+2H4-12* O/-,1+*+<1Y,B*00,1:*5174:1;87-31*+4K-78?(Rbis54,,-U-71GG->C-784II>-,,4:-8--,6?C?V? &"&T&MZSL "? 9-@tassa piattaa./p4;;474-..,12-8->1+*,874>-+2h4;41,2*+87-88*51,*2-31*+4h--5*::488* /+B * /1 ;B ; ,B*.31* ,871 1==*01, O/-,1 O/4;8- Y 4;2,/;-*+*+; ; ,-?I+8-,2-;*>,-245*,-74;1-..,12H47F;*,8-+8*;/,2-+*+4 74,-81<* 4> ;4.74<1;8* /+ 2-+*+4 /+18-71*> ;/,,- O/* O/4;8*71G47101,4-,,B/+18F74; ,41+.7*.*731*+4-,, O/4;8-.7*5*88-? ]41 2* =1;81 K2*+.1` 1==*01,1,*2-81L> ;1 71;2* ,, H4,B1.*84; * ,1-5 1==*01,1 +*+ 74; ,1> O/-,4-5 4;4=.1* /+ +4:*31* 2*+ -,,*::1* ?C74=4;;-,-+424;;18F512H1-71=4+811+=4718*>;1Y.* H4 1, 2*+8710/4+84 +*+.*;;- * ,- 8-;;-31*+4 ;*;818/81<- 2*+ 71G471=4+8* -, 2-+*+4 74,-81<*-,,B *+4>.*12HN1,<1+2*,* ,4G-;a2H4,-,*2-31*+454,,B/+18F-5/;* 74; ,4 ;1-712*+5*88- -, 2*+87-88* ,4> 2H4 H-.47 *::488*,-,*2-31*+4 54,,B1==*01,42*==4721-,4?U/88-<1->Y-/;.12-01,42H4,BD==1+1;87-31*+44; H41+ " 9*2-31*+145-GG ==*01,1;81./,-81+4,,-G*7=-51;27188/7-.71<-8-+*+-/ >515/7-8-+*+;/.471*74 -"':1*7+12*=.,4;;1<1+4,,B-++*? #

5 O/4;8-1.*84;1,-.*;;101,18F51; ,54;81+*5415/41==*01,1>712*+*;24+5*,B*.31*+4.47,-;*, *+4? 3. Opzione per la cedolare secca D1 ;4+;1 54, 2*? & 54,.1` <*, * -78?" 54, 6?9:;? ("T('&&> 1, +/*<* 1;818/8* seccaa ;1 1+;471;24 +4,,B*751+-=4+8* 2*=4 74:1=4 -, <*> ;24,8* G-2*,8-81<-=4+84 derogaa 71;.488* -, 74:1=4 * * <1: ,- 8-;;-31*+4 54, * G*+51-71* -1 G1+1 54,,b1=.*;8- ;/, * 54,,4.47;*+4 G1;12H4 K51 2/1 -,,B-78?"%>2*?#Rbis>6?C?V?M&%T&MZSL? W1712*75->1+.7*.*;18*>2H4>1+0-;4-,74:1=4* *>.47,4.47;*+4G1;12H4+*+4; <18F 5B1=.74;-> *G4;;1*+4> 1, * 5471< ,,-,*2-31* *+1 2*+2*774 -,, =1+-31*+4 54, * 2*=.,4;;1<* 4 ;2*+8-,B-,1O/*8- =-7:1+-,4.7*.71-54,2*+8710/4+84>-..,12-8-;/,=-::1*741=.*78* ;8-,471<-,/8-8-54,$J # 451, 2-+*+4 51,*2-31*+4 -++/* 715*88* G*7G48-71-= , &$J $ K-78?"%> 2*? #bis> 6?C?V? M&%T&MZSL>-2/1;1-::1/+:4/+/,8471* =4+8*54,"'JK2H4.* /7741,2-+*+4.47 /+ 8*8-,4 54, #'>$JL +4, 2-;* ; * canone concordatoa K-78?Z>2*?&>94::4#"&T&MMZL? V4;8-G47=*2H4>1+-;; ;472131*54,,B*.31* ,,*2-8*74.47,B-..,12-31*+4 54,,-@cedolare seccaa>2*+81+/47f-5-..,12-7;18-,474:1=4? 94aliquote5B1=.*;8--..,12-01,1>1+2-;*51;24,8-.47,-@tassa piattaa>;*+*g1;;-84-,q 21%.4712* *+4,1047*c 19%.4712* @a canone concordatoa S? D 51GG O/-+8*.74<1;8* 1+ 74:1=4 * *>,- base imponibile ;-7F 2*;818/18-5-,,Binterocanone51locazione-++/*>G47=*74;8-+5*2H4>-1;4+;154,,B-78?">2*?S>1,745518* 5471< * ,*2-31*+4 54,, *+1 +*+.*87F 4;;474 1+G471*74 -, * 54847=1+-8*-1;4+;154,,B-78?"%>2*?&>54,6?C?V?M&%T&MZSRU[IVK-..,12-31*+454,, ;8-,454,,B1==*01,471<-,/8-8-54,$JL? C47-,87*>,B-78?"> 2*? %> ;8-01,1;24 2H4>-+2H41+2-;*51*.31*+4.47,-@cedolare seccaa> 1, *-;;*::488-8*-,,B1=.*;8-;*;818/81<-2*+2*7747F>1+;14=4-:,1-,87174O/1; /-,1>-1 G1+1Q 54,2-,2*,*.471,712*+*;21=4+8*54,,-; >*.47,-54847=1+-31* /31*+1> *+1>*<<47*51-, G121>-+2H451+-8/7-+*+8710/8-71-c 54,,B *7454,,-;18/-31*+442*+*=12-4O/1<-,4+84KI?W?E?E?L? 9B1=.*;8-2*;a54847=1+-8-sostituirà>.478/88112* Q # D1;4+;154,,B-78?">2*?#Z>,4::4SS(T&MMS? $ D1;4+;154,,*;84;;*-78?"%>2*?#Rbis>6?C?V?M&%T&MZS>,-715/31*+4G*7G ,2-+*+4Y4,4<-8-5-,&$J-, ($J.471G ;181+4,,-2188F51^ *4+4,,41;*,454,,-_1/5422->51d/7-+*451e/7-+*? S C47O/4;8-81.*,*:1-512* >1,2*?(54,6?9:;?("T('&&712H1-=-:,1-788?(>2*?">4Z54,,-,4::4#"&T&MMZ? W * ;81./,-81> 87-,B-,87*> 1+ 0-; *751 54G ;454,*2-,4 G7-,4 *7: *+1 54,,-.7*.7148F451,131-4,4*7: *+15412*+5/88*71=-::1*7= ;4+8-81<4>74,-81< *+1;18/ )*=/+1512/1-,,B-78?&>2*?&>,488?-R0>54,6?9?$$&T&MZZK2*+<47818*2*+=*51G12-31*+1+4,,-,4::4S&T&MZM> 21*Y+41)*=/+12* ;.*+101,18F <4L4+4:,1-,871)*=/+1-5-,8-84+;1* <-1+51<15/-81 5-,)ICE? $

6 ,B1=.*;8-;/,745518*54,,4.47;*+4G1;12H4KIVCEXL4,474,-81< *+-,174:1*+-,14 2*=/+-,1 % c,b1=.*;8-5174:1;87*451,0*,,*5*</84;/,2*+87-88*51,*2-31*+4 Z?,B1=.*;8-5174:1;87*451,0*,,*;/,,-71;*,/31*+44;/,,4.7*7*:H454,,*;84;;* M? 61<47;-=4+84>1+2-;*5124;;1*+454,2*+87-88*>74;8-G47=-,B-..,12-31*+454,74:1=4 * *>-+2H4O/-+5*;14;47218-,B*.31*+4.47,-@cedolare seccaa>2h4+*+-;;*704,b1=.*;8-5174:1;87*4510*,,*5*</841+8-,41.*84;1 &'? D8-,71:/-75*>,B-78?">2*?#>6?9:;?("T('&&>;.421G12-2H4>1+2-;*51*.31*+4.47,-245*,-74> +*+;1G-7F2*=/+O/4,/*:*-,71=0*7;*54,,B1=.*;8-5174:1;87*4510*,,*4<4+8/-,=4+84:1F.-:-84? 6-4< >1+*,874>2H4,B4;472131*54,,B*.31*+4sospende>.47/+.471*5*2*771;.* ,,-5/7-8-54,,-;84;;->,-G-2*,8F512H145474,Baggiornamento del canone>-+2h4;4.74<1;8-> -O/-,;1-;1818*,*>+4,2*+87-88*>1<11+2,/;-,-<-71-31*+4I;8-854,,B@indice nazionale dei prezzi al consumoak-78?">2*?&&>6?9:;?("t('&&l? U7-,B-,87*> pena l inefficacia dell opzione> 1,,*2-8* < preventiva comunicazione al locatario> = , *=-+5-8-> 2*+,- O/-,4 71+/+21-4;.74;;-=4+84-,,-G-2*,8F51712H145474,B-::1*7+-=4+8*54,2-+*+4>-+2H4;421P47-.74<1;8* 5-, 2*+87-88* - O/-,;1-;1 818*,*? C47 4;.74;;-.74<1;1*+4 +*7=-81<-> 8-,1 51;.*;131*+1 ;*+* 1+547*:-01,1K-78?">2*?&&L? W1 ;4:+-,-> 1+*,874> 2H4> -+2H ;* 51 4;472131* 54,,B*.31*+4> 74;8-2*=/+O/4 G47=*,Bobbligo di registrazione del contratto K+*+2HN 54,,-.7*7*:- 4 71;*,/31*+4 54,,* ;84;;*L> % I+84= *+-,174:1*+-,142*=/+-,1>cfr?71;.4881<-=4+841,6?9:;?##ST&MM%451,6?9:;?"S'T&MMZ? Z D,71:/-75*>;1712*75-2H4>1+0-;4-,74:1=4* *K4>O/1+51>+4,,B1.*84;151=-+2-8*4;472131*54,,B*.31*+4.47,-@cedolare seccaal>54<44;;474-;;*,8--++/-,=4+84,b1=.*;8-5174:1;87*.-71-,(j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cedolare seccaal>,-proroga del contrattoy-;;*:: ,,-=454;1=-1=.*;8-5174:1;87*.74<1;8-.47,-74:1;87-31*+454,2*+87-88**71:1+-71*k(j54,2-+*+4.-88/18*>-1;4+;154,,b-78?$54,,-u-71gg->.-784i>-,,4:-8- -,6?C?V?&"&T&MZSL?D,,*;84;;*=*5*>54<44;;474-..,12-8-,B1=.*;8-510*,,*+4,,-=1;/7-51&#>S(4/7* ;2/+ G*:,1*K*;;1- *:+1 # G L> -1;4+;154,,B-78?(>54,,-U-71GG--,,4:-8- -, 6?C?V? S#(T&M%(? I+ 2-;*51 risoluzione anticipata54,2*+87-88*51,*2-31*+4k;4+3-2*771;.4881<*l>1,74:1=4* *.74<454,b-..,12-31*+4 54,,B1=.*;8-5174:1;87*+4,,-=1;/7-G1;;-51S%4/7*K-78?(Z>2*==-&>6?C?V?&"&T&MZS4]*8-II-,,B-78?$54,,- U-71GG--,,4:-8--,=454;1=*6?C?V?L454,,B1=.*;8-510*,,*+4,,-=1;/7-51&#>S(4/7*.4721-;2/+G*:,1*K*;;1- *:+1#G L>-1;4+;154,,B-78?(>54,,-U-71GG--,,4:-8--,6?C?V?S#(T&M%(? &' C472*=.,48433->;1712*75-2H41+2-;*51cessione ;4+3-2*771;.4881<*512* ,*2-31*+4.,/714++-,12H *-5*::488*1==*01,1/70-+1>Y5*</8-,B1=.*;8-5174:1;87*1+=1;/7-G1;;-.-71-S%4/7*K]*8-I-,,B-78?$ 54,,-U-71GG->C-784I>-++4;;--,6?C?V?&"&T&MZSL>=4+874O/-,*7-;1-.-88/18*/+2*771;.4881<*.47,-24;;1*+4>,B1=.*; :1;87* Y 5*</8-1+ =1;/ , (J 54, 2*771;.4881<* =454;1=* 4 54, <-,*74 54,,4.74;8-31*+1 -+2*7-5-4;4:/174K-78?#"54,6?C?V?&"&T&MZS4-78?$54,,-U-71GG->C-784I>-O/4;8*-,,4:-8-L? S

7 4+87*1847=1+1;8-01,1815-,,B-78?&%54,6?C?V?&"&T&M%( && >48-,4-54=.1=4+8*-;;*704-+2H4 8/881:,1/,8471*71*00,1:H1512*=/+12-31*+4>2H *+*+;-7-++*.1`+424;;-71 &(? D,,*;84;;*=*5*>74;8-G47=*,Bobbligo della presentazione della dichiarazione dei redditi? 3.1. Modalità di esercizio dell opzione X47=- 74;8-+5*,B1+547*:-01,18F 54,,4 +*7=4 74,-81<4 -,,- 2*=/+12-31*+4.74<4+81<- -,,*2-8-71* 51 4;472131* 54,,B*.31* ,,- 71+/+21-4;.74;;- 51 *:+1 G*7=- 5B-::1*7+-=4+8* 54, 2-+*+4> 2*+ 1, C7*<<451=4+8* 54, % -.71,4 ('&&>,BD: ,,4 E H- ;8-01,18*,4 =*5-,18F*.47-81<4.47,B-54;1*+4-,,-8-;;-31*+4;*;818/81<-? D74:1=4>,B4;472131*54,,B*.31*+454<44;;4744GG488/-8->51;81+8-= ;2/+,*2-8*74>1+ ; :1;87-31*+4 54, 2*+87-88* 51,*2-31*+4> /81,133-+5* -..*;181 =*54,,1 -..7*<-81 5-, ;/55488*C7*<<451=4+8*? I *,-74>; ,Q Modello SIRIA >2H4./P4;;474/81,133-8*.47,-74:1;87-31*+454,2*+87-88*4.471, 2*+84;8/-,44;472131*54,,B*.31*+4>;*,*1+.74; /884,4;4:/4+812*+5131*+1Q +/=47*51,*2-8*71+*+;/.471*74-"> 8/8811,*2-8*71*.8-+*.47,-245*,-74> +/=47*5412*+5/88*71+*+;/.471*74-"> /+-;*,-/+18F <-4/++/=47* *+;/.471*74-"> 8/881:,11==*01,1*::488*54,2*+87-88*24+;1812* /31* > 2*+87-88*2* ;*,*1,7-..*78*51,*2-31*+4>;4+3-/,8471*71.-88/131*+1? I, ;/55488* d*54,,* 54<4 4;;474.74;4+8-8* 4;2,/;1<-= <1-84,4=-812-> =4+845-,2*+8710/4+84>*<<47*87-=1841;*:: /1-,,B-78?">2*?"> 6?C?V? "((T&MMZ &" > -, O/-,4 +*+ <- -,,4:-8* 1, 2*+87-88* KO/4;8B/,81=* 5-2*+;47<-74> && f;;1->4+87*"':1*7+15-,, ,,-;81./,-54,2*+87-88*51,*2-31*+4? &( I+8-,2-;*>,-74:1;87-31*+454,2*+87-88*G-<4+17=4+*>-,874;a>,B*00,1:*512*=/+12-31*+454,,4:4+47-,18F54, 2*+5/88*74 -,,B-/8*718F 51./00,12- ;12/7433- K-78?&( 54, 6?9? SMT&M%Z> 2*+<47818*> 2*+ =*51G12H4> 5-,,-,4::4 &M&T&M%ZL? &" Art.3, D.P.R. 22 luglio 1998, n.322 (omissis) "?D1;*,1G1+154,,-.74;4+8-31*+454,,4512H1-7-31*+11+<1-84,4=-812-= ,;47<131*84,4=-812*E+87-84,;1 2*+;1547-+*;*:: ,,-87-;=1;;1*+454,,4;84;;4Q -L :,1 1; :,1 -, *88*71 2*==4721-,1;81> :1* *==4721-, *+;/, ,,-<*7*c 0L1;*::48811; ,, ,"';4884=074&MM"+417/*, ; /815-,,42-=474512*==4721*> 1+5/;871->-781:1-+-8*4-:712*,8/7-.47,-;/0R2-84:* /81>1+.*;;4;;*5151.,*=-51,-/74-1+:1/71;.7/54+3- *1+42*+*=1-42*==4721**4O/1.*,,4+81*51.,*=-517-:1*+471-c 2L,4-;;*21-31*+1;1+5-2-, :* = * ,,b-7812*,*"(>2*==-&>, L>0L42L>54, *,4:1;,-81<*M,/:,1*&MM%>+?(#&>+*+2HNO/4,,42H4-;;*21-+*;*:: =1+* *R,1+:/1;812H4c 5L ;;1;84+3-G1;2-,4.47,41=.74;44.471,-<*7-8* ;1*+-81c 4L:,1-, <15/-812* *54,d1+1;87*54,,b42*+*=1-454,,4G1+-+34? (omissis) %

8 /+18-=4+84 -,,-7124</8-51 -<<4+/8-.74;4+8-31*+4 54, d*54,,*71,-; , ;47<131* 84,4=-812*> 4 5-4;10174 ;*,* 1+ 2-;* H14; ,,BD==1+1;87-31*+4 G Lc R Modello 69 > 5- /81, ,- 74:1;87-31*+4 54, 2*+87-88* , 2*+84;8/-,4 SIRIAA 4> 1+ *:+1 2-;*>.47,- 74:1;87-31* /881 :,1 4<4+81 ;/224;;1<1 2*++4;;1-,2*+87-88*51,*2-31*+4K.7*7*:->71;*,/31*+4*24;;1*+454,,*;84;;*L? U-,4d*54,,*>2H4./P ;*;818/1741,d*54,,*51 2*=/+12-31* ;8-,1 &# L> 54<4 4;;474.74;4+8-8* 4;2,/;1<-= =*5-,18F > 1+ 5/.,124 2*.1->-:,1[GG121,*2-,154,,BD: ,,4E+87-84? C47O/-+8*71:/ = :1;87-31*+454,2*+87-88*K5--;;*,<4742*+,-87-;=1;;1*+4 541;/554881d*54,,1L4512*+84;8/-,44;472131*54,,B*.31*+4.47,-@cedolare seccaa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odello 69A? I+*,874> * O/-,1 +*+ ;/;;1;84,B*00,1:* 51 74:1;87-31*+4 &$ > 1,,*2-8*74./P -..,12-74,-@cedolare seccaa1+; h1-7-31* ,-81<--,.471*5*5b1=.*;8- +4,O/-,4Y.7*5*88*1,745518*>*../744; ,B*.31*+41+; :1;87-31*+4<*,* ,2*+87-88*=454;1=*? C47 1 contratti già in corso al 2011> 1, C7*<<451=4+8* ;.421G12H4 84=.1;812H4 4 =*5-,18F5B*.31*+451GG *+*;2474>-12*+8710/4+81>,-.*;;101,18F ,,- 8-;;-31*+4 ;*;818/81<- -+2H * ;;474 +4,.471*5* 87-+;18*71*> 2H4 <- 5-, &g seccaal -, % -.71,4 ('&& K <1:*74 54, 6?9:;? ("T('&& 4 54, C7*<<451=4+8*-88/-81<*L? I *,-74>8-,151;.*;131*+187-+;18*71471:/-75-+*Q Contratti conclusi, prorogati e risolti, già registrati al 7 aprile 2011 I+2-;*51Q R R R 2* *7;*-,, ,%-.71,4('&&K-+2H4.474GG488*51.7*7*:-L>.471 O/-,1Y:1F;8-8-4;4:/18-,-74:1;87-31*+4> 2* ;2-5/81K4+*+.7*7*:-81L-,, ,%-.71,4('&&> 2* :1F*::488*5171;*,/31*+4<*,* ,, ,%-.71,4('&&>.471 O/-,1Y:1F;8-8-4;4:/18-,-74:1;87-31*+4> &# Cfr?]4h;D])E+?&&$%54,&",/:,1*('&'? &$ 9*2-31*+145-GG ==*01,1;81./,-81+4,,-G*7=-51;27188/7-.71<-8-+*+-/ >515/7-8-+*+ ;/.471*74-"':1*7+12*=.,4;;1<1+4,,B-++*? Z

9 ,B*.31*+4Y4; ,45-,2*+8710/4+84> ,*2-31* ,('&&> = ; H1-7-31* ,-81<- -,.471*5* 5B1=.*;8- ('&& K%"'T('&(*[+12*CXT('&(L? I+8/8811;/ ;1>+*+;1G-2*=/+O/4,/*:*-,71=0*7;*54,,41=.*;845174:1;87*451 0*,,* <47; ,,*2-8*74 Y 84+/8*>.47 1,.471*5* 5B1=.*;8- ('&&> -, <47;-=4+8* 54,,B-22*+8*54,,-@cedolare seccaa>*<45*</8*? Contratti conclusi e prorogati, da registrare dal 7 aprile 2011 I+2-;*51Q R 2* *+2,/;1 +4, ('&&>.47 1 O/-,1 -,, , % -.71,4 ('&& +*+ ;*+* ;2-5/81-+2*7-1847=1+1.47,-74:1;87-31*+4> R 2* *7*:-81+4,('&&>.471O/-,1-,, ,%-.71,4('&&+*+;*+* ;2-5/81-+2*7-1847=1+1.47,-74:1;87-31*+4>,4=*5-,18F5B4;472131*54,,B*.31*+4;*+*/:/-,1-O/4,,4;8-01,184-74:1=4>=-< *+*;21/8* /+ -=.,1-=4+8* =1+1.47,- 74:1;87-31*+4 54:,1 ;84;;1 4.47,B4;472131*54,,B*.31*+4? I *,-74>.47O/-+8*71:/-75-1termini di registrazione di tali contrattik4>o/1+51> 51 4;472131* 54,,B*.31*+4L>,BD==1+1;87-31*+4 G > +4, 71;.488* 54,,B-78?"> 2*?(> del ContribuenteA K,4::4 (&(T('''L> H- 2*+24;;*847=1+1.1` -=.154:,1 * "':1*7+1>G1;;-+5*-,S:1/:+*('&&1,847=1+4/,81=*.47,-74:1;87-31*+451O/41 2* /1847= :1;87-31*+4;2-5-+*87-1,%-.71,4('&&41,S:1/:+*('&&? I+ ;*;8-+3-> * 1+ i contratti stipulati o prorogati dall 8 marzo 2011K12/1847=1+1* :1;87-31*+4; *5-,%-.71,41+.*1) al 6 maggio 2011K12/1847= :1;87-31*+4;2-5*+** =4+841,S:1/:+*('&&L? )172-,4 =*5-,18F *.47-81<4> 1+ ; =- 74:1;87-31*+4 54, 2*+87-88*>,B*.31*+4 Y 4; ,4 5-, 2*+8710/4+84> = ,-.74;4+8-31*+4 SIRIAA K*<4 +4 ;/;;1;8-+*,42*+5131*+15B/81,133*L>*54,@Modello 69A? I+2-;*51.7*7*:->,B*.31*+4;14;.71=42*+,-.74;4+8-31*+454,@Modello 69A? Contratti risolti, da registrare dal 7 aprile 2011 I+2-;*51Q R 2* ,*2-31* *7;* -,, , % -.71,4 ('&& 4 71;*,81 ;*,* ;/224;;1<-=4+84> R 2* ,*2-31*+4:1F71;*,81-,, ,%-.71,4('&&>.471O/-,1>-8-,4 5-8->+*+Y-+2*7-;2-5/8*1,847= ,.-:-=4+8*54,,B1=.*;8-5174:1;87* 5*</8-.47,- 71;*,/31*+4 ;84;;- K1+ ;*;8-+3-> ; ,,4 71;*,/31* <4+/845-,Z=-73*('&&L> M

10 ,B*.31*+4.47,B-..,12-31*+4 seccaa.471,.471*5*5b1=.*;8-('&&;1./p4;.71=474-+2h44+87*1,847=1+451<47;-=4+8*54,,b1=.*;8-5174:1;87*>= A? 9B*.31*+4 4;.74;;- 1+ ; ;*,/31*+4 54, 2*+87-88* 2*+;4+84,- +*+ -..,12-31*+4 54,,B1=.*;8-5174:1;87*454,,B1=.*;8-510*,,*;/,,-71;*,/31*+4;84;;-4<1+2*,-1,,*2-8*74 seccaa74,-81<--,.471*5*5b1=.*;8- ('&&? 3.2 Durata 9B*.31*+4 <1+2*,- 1,,*2-8*74 -,,B-..,12-31*+4 54, 74:1=4 ;*;818/81<*.47,B1+847*.471*5* 51 5/7-8-54,2*+87-88*>*54,,-.7*7*:->*<<47*.471,74;15/*.471*5*515/7-8-54,2*+87-88*+4, 2-;*51*.31*+44; ,,4-++/-,18F;/224;;1<4-,,-.71=-? U/88-<1-> Y G-88- ;-,<-,- G-2*,8F 51 74<*2-74,B*.31* ;2/+- -++/-,18F 2*+87-88/-,4 ;/224;;1<- - O/4,,- 1+ 2/1 O/4;8- Y ;8-8- 4; > 2*+ =*5-,18F 2H4 <477-++* ;8-01,184 2*+ -..*;18* C7*<<451=4+8* 54, *74 54,,BD: ,,4 E+87-84? I+ *:+1 2-;*>,- 74<*2- Y 4GG488/ * 1, 847=1+4.74<1;8*.47 1,.-:-=4+8* 54,,B1=.*; :1;87* 74,-81<- -,,B-++/-,18F5171G471=4+8*42*=.*78-1,<47;-=4+8*54,,-;84;;-? 9-74<*2->1+*,874>+*+4;2,/542*=/+O/4,-.*;;101,18F51*.8-74+/*<-= ,-@tassa piattaa 2*+ 71G471=4+8* -,,4 -++/-,18F ;/224;;1<4> = ;4+8-31*+4 69A 4+87*1,847= ,<47;-=4+8*54,,B1=.*;8-5174:1;87*74,-81<--,,B-++/-,18F5171G471=4+8*? )*+ 8-,4 =*5-,18F> 1, 2*+8710/4+84 H- O/1+51,-.*;;101,18F 51 <-,/8-74> -++* *>,- 2*+< ,-8-;;-31*+4* I7.4G4O/4,,-;*;818/81<-? 3.3 Casi particolari I,C7*<<451=4+8*54,%-.71,4('&&4;-=1+--,2/+4G-881; *,-71Q Diversi locatori ]4,,B1.*84;151/+12*2*+87-88*51,*2-31*+4>;81./,-8*5-(*.1`,*2-8*71>,B*.31*+454<44;;474 4; ;1+:*,-7= ;2/+* 541 ;*:: ;;-81 K= ;4+8-31*+4 54:,1 -..*;181 SIRIAA *<4 2*+;4+818* 69AL 45 H- 4GG4881 ;*,*.47 2*,*7*2H4+4H-++*G-88*;24,8-? I,*2-8*712H4+*+4; *,B*.31*+4;*+*1+<42484+/81-,<47;-=4+8*54Q,B1=.*;8-5174:1;87*2-,2*,-8-;/,, ,2-+*+451,*2-31*+4,*7*1=./8-01,4>1+ 0-;4 -,,4 O/*84 51.*;;4;;* K<47;-8-.47,B1+847* 1=.*78* ;8-01,18*> ;1 1+ 2/1,- +*7=-G1;;-,B-==*+8-74=1+1=*54,,B1=.*;8-5*</8-L>,B1=.*;8-510*,,*;/,2*+87-88*51,*2-31*+4? I+8-,-=018*>74;8-5-2H1-7174;4,-71+/+21--O/-,;1-;1G*7=-51-::1*7+-=4+8*54,2-+*+4> <-,: *:-01,= H4.47 1,*2-8*71 2H4 +* * -<<-,47;1 54,,- 8-;;-31*+4 ;*;818/81<-? Immobili con unità non abitative (canone unico o meno) &'

11 )*= = * &S piattaa./p4;;474-.., h4;41,2*+87-88* 51,*2-31*+4 H- -5 *::488* /+B * /1 ;B ; ,B*.31* ,871 1==*01,1.471O/-,1O/4;8-Y4;2,/;-*+*+; ; ,-? ;4.74<1;8*/+2-+*+4/+18-71*>;/,,-O/* O/4;8*71G47101,4-,,B/+18F74; ,41+.7*.*731*+4-,, O/4;8-.7*5*88-? seccaa>1,,*2-8*74y84+/8*-,<47;-=4+8*54q,b1=.*;8-5174:1;87*>5-2-,2*,-7;1;*,*;/12-+*+171g ,1/+18f>*<<47*>1+2-;*51 2-+*+4 /+12*> ;/,, O/4;8* 1=./8-01,4-21-;2/+* 51 O/4;81 1==*01,1 1+.7*.*731*+4-,, >,B1=.*;8-510*,,*;/,2*+87-88*51,*2-31*+4? 4. Modalità di versamento C47O/-+8*71:/-75-1,<47;-=4+8*54,,B1=.*;8->,B-78?">2*?#54,6?9:;?("T('&&;8-01,1;242H4 *.4747F,*;84;;*847=1+4:1FG1;;-8*.471,<47;-=4+8*54,,B1=.*;8-;/,745518*54,,4.47;*+4 G1;12H4 K-22* * 1, &S :1/:+* 4 "' +*<4=074 4 ;-,5* 4+87* 1, &S :1/:+* 54,,B-++* ;/224;;1<*L>G1;;-+5*1+*,8742H4,B-22*+8*;1-.-71Q per il 2011>-,,B85% 54,,B1=.*;8-5*</8-> dal 2012>-,95%54,,B1=.*;8-5*</8-? I+-22*+8*4-;-,5*>1,<47;-=4+8*54,,-245*,-74;422-54<44;;4744;4:/18*2*+,4=*5-,18F ;8-01,1845-,,B-78?&M54,6?9:;?(#&T&MM%K87-=184Modello F24L &%? C47,- 51;21.,1+- 74,-81<- -,1O/15-31*+4> =4+8*> 71;2*;;1*+4> 71=0*7;1 4 ;-+31*+1> ;;1 4 2*+84+31*;* 71G ,,B-..,12-31*+4 54,,B1=.*;8- ;*;818/81<-> ;1 -..,12-+*,4 51;.*;131*+1.74<1;84.47,41=.*;84;/ ? Versamenti in acconto per l anno 2011 C47 1 2* *7;* +4,,B-++* ('&&> 1+ -;; G471=4+81 ;8*7121> 1, <47;-=4+8* 54,,B-22*+8*>.-71-,,B85% dell imposta dovuta>54<44;;4744gg488/-8*q 1+/+12-;*,/31*+4>4+87*1,30 novembre 2011>;45B1=.*78*1+G471*74-($%>$(4/7*c 1+(7-84>;4,B1=.*78*5*</8*Y.-71*;/.471*74-5($%>$(4/7*>512/1Q &? la prima> +4,,- =1;/7-54, 40% dell accontok34% dell imposta dovutal> entro il 16 giugno 2011K*<<47*4+87*1,&Z,/:,1*('&&2*+,-=-::1*7-31*+4 54,,*'>#'J-818*,* ;;42*771;.4881<*L? &S Cfr?C-7-:7-G*2. Ambito oggettivo &% W42*+5*, *+12*+84+/84+4, C7*<<451=4+8* 54, % -.71,4 ('&&> =*5-,18F Y /81, <47;-=4+815B-22*+8*4;4:/181+4,2*7;*54,('&&-+2H45-1;*::48812H4;1-<<-,:*+*54,,B-;;1;84+3-G1;2-,44.74;4+8-+*,-512H1-7-31* ,;*;818/8*5B1=.*;8-*-/+)DX*-/+.7*G4;;1*+1;8--01,18-8*? &&

12 9-.71= ,,B-22*+8* seccaa./p 4;;474 <47; ,= ;/:,1 1=.* ;*+* 5*</81 :, ;;1> ;42*+5*,4 51;.*;131*+1.74<1;84.47, *+454,,BI7.4G &Z c (? la seconda> +4,,- 74;8-+84 =1;/7-54, 60% dell accontok51% dell imposta dovutal>entro il 30 novembre 2011? ]*+Y5*</8*-22*+8*4,B1=.*;8-Y<47;-8--;-,5*;4,B1=.*78*;/2/12-,2*,-74,B-22*+8*+*+ ;/.47- $&>S$ 4/7*? I, <47;-=4+8* 54,,B-22*+8* 74,-81<* -,.471*5* 5B1=.*;8- ('&& +*+ ;1 2*+; ;4511=.*78*-,=4+*.-71-,,BZ$ *54,,B-==* ,,-@cedolare seccaa? ]4, C7*<<451=4+8* 54, *74 54,,BD: ,,4 E+87-84> ;*+* ;.421G ,2/+1 2-; *,-71Q.4712* *7;*-,, ,"&=-::1*('&&4.47O/4,,1;2-5/81*<<47**::488* 5171;*,/31*+4<*,* =-54,, , 1+.74;4+3-54,,42*+5131*+1;* >1,<47;-=4+8*5B-22*+8*Y4GG488/-8*1+(7-84c.4712* *+542*774+3-;/224;;1<--,"&=-::1*('&&>1,<47;-=4+8*5B-22*+8*Y 4GG488/-8*>1+/ >4+87*1,"'+*<4=074('&&c.4712* *+542* ,&g+*<4=074('&&1,<47;-=4+8*1+-22*+8*+*+Y 5*</8*? Versamenti in acconto dal periodo d imposta 2012 I,<47;-=4+8*54,,B-22*+8*>.-71-,95% dell imposta dovuta per l anno precedente> 54<4 4;;4744GG488/-8*Q 1+/+12-;*,/31*+4>4+87*1,30 novembre di ciascun anno>;45b1=.*78*1+g471*74- ($%>$(4/7*c 1+(7-84>;4,B1=.*78*5*</8*Y.-71*;/.471*74-5($%>$(4/7*>512/1Q &? la prima> +4,,- =1;/7-54, 40% dell accontok38% dell imposta dovutal> entro il 16 giugno di ciascun anno K*<<47* 4+87* 1, &Z,/:,1* 2*+,- =-::1*7-31*+454,,*'>#'J-818*,* ;;42*771;.4881<*L? 9-.71= ,,B-22*+8* seccaa./p 4;;474 <47; ,= ;/:,1 1=.* ;*+* 5*</81 :, ;;1> ;42*+5*,4 51;.*;131*+1.74<1;84.47, *+454,,BI7.4G &M c (? la seconda> +4,,- 74;8-+84 =1;/7-54, 60% dell accontok57% dell imposta dovutal>entro il 30 novembre? ]*+Y5*</8*-22*+8*4,B1=.*;8-Y<47;-8--;-,5*;4,B1=.*78*;/2/12-,2*,-74,B-22*+8*+*+ ;/.47-$&>S$4/7*?I,<47;-=4+8*54,,B-22*+8*+*+;12*+; ;4511=.*78*-,=4+*.-71-,,BM$J54,,B-==* ,,-@cedolare seccaa? &Z D1;4+;154,,B-78?('54,6?9:;?(#&T&MM%454,,B-78?$>2*?&54,6?d?(&=-::1*(''M>,4;*==45*</84-818*,* 51;-,5*451-22*+8*54,,41=.*;84.*;;*+*4;;474<47;-84>.74<1-*.31*+44; ,2*+8710/4+841+; H1-7-31*+4.471*512->1+7-84=4+;1,151/:/-,41=.*78*>2*+,-=-::1*7-31*+454:, ;;1.-71-,#J-++/* K'>""J=4+;1,4L>542* ,=4;451; >1+*:+12-;*>1,.-:-=4+8*54<44;;4742*=.,48-8*4+87*1, =4;451+*<4=07454,,*;84;;*-++*51.74;4+8-31*+454,,-512H1-7-31*+4*54,,-54+/+21-? &M Ibidem? &(

13 Versamento a saldo D+2H4.471,<47;-=4+8*-;-,5*54,,-@cedolare seccaa>5*</8*4+87*1,&s:1/:+*54,,b-++* ;/224;;1<*>;1-..,12-+*,451;.*;131*+11+= <47;-=4+8*-;-,5*54,,BI7.4G? 5. Sanzioni I, * 94:1;,-81<*.74<454 ;.421G12H4 ;-+31*+1 2*++4;;4 -,,B1+*;;47<-+3-54,,4 51;.*;131*+151,4::474,-81<4-,,-= >*1+4;-88-> *+4 54, 2-+*+4 51,*2-31*+4 +4,,-512H1-7-31* ? I *,-74>,B-78?">2*?$>.74<4541,raddoppio54,,4sanzioni amministrative -88/-,=4+84 <1:4+81 ai fini delle imposte dirette> 2H * ;-7-++* ;4:/4+81 1=.*781> 51GG ;42*+5-54,,451<47;4<1*,-31* Q 5-,240% -, 480% delle imposte dovute> con un minimo di 516 euro>+4,,b1.*84;11+ 2/1+4,,-512H1-7-31* ,canone5471<-+845-,,-,*2-31* *+1non <4+:- indicato (' > 5-, 200%-,400%54,maggior imposta dovuta> *<4 1, canone;1-indicato in misura inferiore-o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cedolare seccaa? (' C-71-,5*..1*54,,-;-+31*+4512/1-,,B-78?&>2*?&>54,6?9:;?#%&T&MM%? (& C-71-,5*..1*54,,4;-+31*+1512/1-,,B-78?&>2*?(>54,6?9:;?#%&T&MM%? (( I+547*:--,,451;.*;131*+1512/1-,6?9:;?(&ZT&MM% @Disposizioni in materia di accertamento con adesione e di conciliazione giudizialea? (" ]4,,*;.421G12*>*.47-+*,4;4:/4+81;-+31*+1Q 5-, &('J -, (#'J 54,,B-==* ,,B1=.*;8-5*</8->+4,,B1.*84; *=4;; *+4 +4,,-512H1-7-31* ,2-+*+45471<-+845-,,-,*2-31* *+1> 5-, &''J -, (''J 54,,- =-::1*74 1=.*;8-5*</8-> +4,,B1.*84; *+4 +4,,- 512H1-7-31* /+2-+*+451,*2-31*+41+G471*74-O/4,,-4GG4881<*> "'J54,,B1=.*78*+*+<47;-8*>+4,,B1.*84;151*=4;;**.-731-,4<47;-=4+8*54,,B1=.*;8-5*</8-? (# Cfr?-78?">2*?S>6?9:;?("T('&& &"

14 D,,4 ;/ ;.*;131*+1 ;1 -GG1-+2-> 2*=/+O/4> 1+ *:+1 2-;* l ordinario regime sanzionatorio ai fini dell imposta di registro e dell imposta di bollo? I+ 8-, -=018*> ai fini del registro> ;1 712*75-2H4,B*=4;;- 74:1;87-31*+4 54, 2*+87-88* 51,*2-31*+4> 1,.-731-,4 *22/,8-=4+8* 54, 2*771;.4881<* 4,B*=4;;* * 8-751<* <47;-=4+8* 54,,B1=.*;8-5174:1;87*2*=.*78-+*,B-..,12-31*+454,,4;4:/4+81;-+31*+1-==1+1;87-81<4Q per omessa registrazione del contratto> -1 ;4+;1 54,,B-78?SM 54, 6?C?V? &"&T&MZS> *,874-,,B*00,1:* 51 <47;-74,B1=.*;8-5174:1;87*4<-;-> 1, 2*+8710/4+84 Y-;;*::488-8* -5/+-;-+31*+4-==1+1;87-81<-5-,&('J-,(#'J54,,B1=.*;8-5*</8-c per il parziale occultamento del canone pattuito> -1 ;4+;1 54,,B-78?%( 54, 6?C?V? &"&T&MZS> *,874 -,,B =4+8* 54,,B1=.*;8-4<-;-> Y.74<1;8-,B177*:-31*+4 51 /+- ;-+31*+4-==1+1;87-81<-5-,(''J-,#''J54,,-=-::1*741=.*;8-5*</8-c per il tardivo versamento dell imposta su annualità successive alla prima,-1;4+;1 54,,B-78? &" 54, 6?9:;? #%&T&MM%> ;1 -..,12- /+- ;-+31* , "'J 54,,B1=.*;8- <47; *? D,,B1=.*;8-4-,,-;-+31*+4<-++*-::1/+81-+2H4:, ;;151=*7-2-,2*,-81:1*7+-,=4+84 -,8-;;*,4:-,4-++/*? C472*=.,48433->;1712*75-2H4> ai fini del bollo>-1;4+;154,,b-78?($>2*?&>6?c?v?s#(t&m%(> 1+ 2-;* 51 *=4;;* *5 1+;/GG :-=4+8* 54,,B1=.*;8-> Y 177*:-8-> *,874 -,,B*00,1:* 51.-:-=4+8*54,8710/8*+4,,-=1;/7-5*</8->/+-;-+31*+4-==1+1;87-81<-5-,&''J-,$''J 54,,B1=.*;8-5*</8-? _1*<-712*75-742H4>2*+,4=*51G12H41+87*5*884>1+84= =4+8*>5-,,B-78?&>2*?"#&R "#" 54,,-,4::4 "&&T(''# R X (''$> :,1 /GG121 G *+.*;;*+*.7* ,,B =4+8*+412*+G7*+8151O/412*+8710/4+812H4Q ai fini delle imposte dirette>-001-+*512h1-7-8* ,*2-31*+4.47/+1=.*78* -,=4+*.-71 -, =-::1* , 2-+*+4 51,*2-31*+4 715*88* 54, &$J 45 1, &'J 54, <-,*7454,,b1==*01,4 ($?i/-,*7->.*1>1,2*+87-88*+*+;1-;8-8*74:1;87-8*>;1.74;/=4> ;-,<-5*2/= *<-2* >,b4;1; ,7-..*78*51,*2-31*+4-+2H4.471#.471*51 5b1=.*; O/4,,* +4, 2*7;* 54, O/-,4 Y * 1, 7-..*78*c 2*+.74;/+31*+4 51 /+ 2-+* , &'J 54, <-,*74 54,,B1==*01,4 K-78?#&Rter> 6?C?V? S''T&M%" (S Lc ai fini dell imposta di registro>-001-+*512h1-7-8*/+2-+*+4-,=4+*.-71-,&'j54, <-,*7454,,B1==*01,4 (% K-78?$(Rbis>6?C?V?&"&T&MZS (Z L?C47,4-++/-,18F;/224;;1<4-,,-.71=- 74;8-+* 2*=/+O/4 G47=1 1.* ,1O/15-31*+4 54,,B1=.*; ,,B/GG121*? ($ D1;4+;154,2*?#>54,,B-78?$(>6?C?VQ&"&T&MZS>-2/171+<1-,*;84;;*-78?#&Rter54,6?C?V?S''T&M%">1,valore dell immobiley.-71-,, ;8-,471<-,/8-8-54,$j>=*,81., /+2*4gg &('kcfr. )172*,-7454,,BD: ,,4E ?&'TE54,&S=-73*(''$L? (S D7812*,*-::1/+8*5-,2*?"#(54,,B-78?&54,,-,4::4"&&T(''#>=-2H4>.474;.74;;-51;.*;131*+4+*7=-81<->+*+ 87*<- -..,12-31*+4-1 2* canone concordatoa K2G7? -78?&> 2*? "#" 54,,- =454;1=-,4::4 "&&T(''#L? (% D1;4+;154,2*?#>54,,B-78?$(>6?C?VQ&"&T&MZS>-2/171+<1-,*;84;;*-78?$(Rbis54,6?C?V?&"&T&MZS>1,valore dell immobiley.-71-,, ;8-,471<-,/8-8-54,$j>=*,81., /+2*4gg &('kcfr. )172*,-7454,,BD: ,,4E ?&'TE54,&S=-73*(''$L? (Z D7812*,*-::1/+8*5-,2*?"#&54,,B-78?&54,,-,4::4"&&T(''#>=-2H4>.474;.74;;-51;.*;131*+4+*7=-81<->+*+ 87*<- -..,12-31*+4-1 2* canone concordatoa K2G7? -78?&> 2*? "#" 54,,- =454;1=-,4::4 "&&T(''#L? &#

15 9B-78?">2*?Z>54,6?9:;?("T('&&>1+*,874>1+512-,4conseguenze civilistiche+412-;151q = :1;87-31*+454,2*+87-88*51,*2-31*+44+87*1,847=1+4;8-01,18*5-,,-,4::4 (M K+4,2-;*1+2/1,-74:1;87-31*+4;1-*00,1:-8*71-Lc 74:1;87-31*+4 54, 2*+87-88* 51,*2-31*+4 2* *+4 54, 2-+*+4.47 /+ 1=.*78* 1+G471*74-O/4,,*4GG4881<*c 74:1;87-31*+451/+2*+87-88*512*=*5-8*G188131*? DO/4;84G-881;.4214>;4=.74;*,8-+8*2*+71G471=4+8*-,,-,*2-31*+4511==*01,174; ,1> <14+4 4;84;- l ipotesi di nullità del contratto>.71=-.74<1;8- ;*,* +4, 2-;* 51 = :1;87-31*+4>-1;4+;154,,B-78?&>2*?"#S>54,,-,4::4"&&T(''#RX (''$ "' > I+ 8/881 4 " 1 2-;1> unitamente alla nullità 54,2*+87-88*>*.47-,-;4:/4+84disciplina sanzionatoriaq,-5/7-8-54,,-,*2-31*+4y;8-01,18-1+#-++1>-542* ,, ,,-74:1;87-31*+4 <*,*+8-71-*5B/GG121*c -,71++*<*;1-..,12-,-51;21.,1+-512/1-,,B-78?(>2*?&>54,,-,4::4#"&T&MMZK71++*<* *00,1:-8*71*.47/,8471*71O/-887*-++1>;-,<4;.421G12H41.*84;11< Lc -542* ,,-74:1;87-31*+4>1,2-+*+4-++/*YG1;;-8*1+=1;/ ,871.,*54,, ;8-,4 K*,874 -,,B-54:/-=4+8*> 5-, ;42*+5* -++*> 1+ 0-;4 -, %$J 54,,B-/=4+8* 54:, IWUDU , 2*+;/=*L? W4 1, 2*+87-88*.74<454 /+ 2-+*+41+G471*74>;1-..,12-2*=/+O/4O/4,,*;8-01,18*5-,,4.-781? I+ *:+1 2-;*> 8-,4 /,81=- disciplina sanzionatoria non operao/-,*7-,-registrazione;1-4gg488/-8-entro60 giorni5-,, entrata1+vigore54,642748*94:1;,-81<* "&? (M E+87*"':1*7+15-,, ;81./,-54,,B-88*>-1;4+;154,,B-78?&%>2*?&>6?C?V?&"&T&MZS? "' L n Disposizioni per la formazione del bilancio annuale e pluriennale dello Stato (legge finanziaria 2005). Art.1 (omissis) co. 346?I2* ,*2-31*+4>*2H42*=/+O/42*;818/1;2*+* ,-81<151:*51=4+8*>51/+18F1==*01,1-71 *<<47*51,*7*.*731*+1>2*=/+O/4;81./,-81>;*+*+/,,1;4>712*774+5*+41.74;/..*;81>+*+;*+*74:1;87-81? (omissis) "& U-,4@sanatoriaA<-,4.478/884,4;4:/4+81<1*,-31*+1Q 2*+87-88*51,*2-31*+4+*+74:1;87-8*4+87*1847=1+1;8-01,1815-,,-,4::4> 2*+87-88*51,*2-31*+474:1;87-8*>2* *+454,2-+*+4.47/+1=.*78*1+G471*74-O/4,,*4GG4881<*> 2*+87-88*512*=*5-8*G188131*74:1;87-8*? &$