The innovations introduced by the Finance Act 2007
the preliminary contract of sale must be registered within twenty days after its signature, on each copy must be applied a stamp from € 14.62, registration requires the payment of tax Log in fixed amounts to € 168.00 regardless of the purchase price, are also due to the proportional tax on amounts paid as advance payment or deposit.
upon down if the sale is subject to registration tax applies tax of 3% (first or second home), which will be deducted from registration due at the time of the final deed (except dei 168 euro dell'imposta fissa che non si potranno recuperare). Se la vendita è invece soggetta ad IVA, è obbligatorio emettere fattura per l'importo relativo all'acconto, applicando l'IVA, con la relativa aliquota prevista per la vendita (4% per la prima casa, 10 per la seconda casa, 20% per le case di lusso).
Sulla caparra si applica sempre l'imposta di registro con l'aliquota dello 0,5 %, anche per gli atti soggetti ad iva anche l'imposta di registro pagata sulla caparra potrà essere detratta da quella dovuta al momento del rogito definitivo (ad eccezione dei 168 Euro di imposta fissa che non si potrà recuperare) ma ovviamente non sarà possibile recuperare l'imposta di registro quando the sale is subject to VAT. In
sales subject to VAT, so the stamp duty paid on the deposit is always an extra cost due to VAT on the sale, while VAT on advance is just a preview of the VAT which would be due at the time of the deed. Trading In
subject to registration, however, the proportional tax paid on advance or deposit is always an advance on pay from the deed.
To allow the recovery of taxes paid on the compromise, the notary must deliver the original documents on its registration and payments made.
Registration del contratto preliminare è sempre stata obbligatoria ma fino a ieri in realtà erano in pochi a registrare il contratto preliminare, oggi le nuove regole che impongono di indicare nel rogito i pagamenti gia avvenuti con l'indicazione degli importi e del metodo di pagamento (contanti, assegno, bonifico) rendono evidente agli occhi del fisco, la presenza di un compromesso.
Dal 1° gennaio 2007 la legge impone anche gli agenti immobiliari la registrazione di tutte le scritture private non autenticate di natura negoziale stipulate a seguito della loro attività (tra cui i contratti preliminari di compravendita) rendendoli anche responsabili 'in solido' delle imposte dovute (dunque tenuti a pagare di tasca propria le imposte if not paid by the parties).
The wording of the rule means that estate agents are obliged to record the preliminary agreement or compromise even when it is drafted by the parties themselves, where the agreement between the parties was reached thanks to their intervention. The requirement therefore extends to any compromises at the office of undersigned notary, with the exception of those authenticated by the notary himself, for which he must provide directly to registration and trascizione logs immmobiliari .
E 'to mention that the proposed contract (proposed acquisition) is converted into a contract automaticamnte preliminary sales where acceptance is communicated to the purchaser at the time, and then there is the obligation to register.
How to register: Run
first payment of taxes in a bank or post office by presenting the special model in triplicate 23 F on which they reported the data of the buyer and seller as a code indicating tribute to the 109T.
Complete the registration request on a special form 69 on which they reported the data of the parties and social security numbers.
then present the model F23 form 69 together with the contracts must be registered in any office of the Inland Revenue that will return them holding an original.
In case of late registration (over 20 days from the date of signing) a penalty equal to 30% of tax due
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