Entro il 31 marzo 2011 dovrà essere versata un'imposta sostitutiva delle ipotecarie e catastali per tutti i leasing in essere all'1 gennaio 2011, come quanto prevede l’emendamento di stabilità in tema di regime delle imposte indirette sulle operazioni immobiliari.
Le imposte di registro, ipotecarie e catastali saranno dovute in misura fissa.
L'agevolazione è paid to leasing companies, banks and financial intermediaries.
To equalize the situation of all taxpayers and tax skip protection, this amendment introduces a substitute mortgage and land tax payable on all real estate leasing in progress 1 / 1 / 2011 and will be payable by 31/3/2011.
The substitute tax is conditioned by the amendment, which already provides for the identification of the measure. The same fact is starting to be quantified by the measures in force, reduced by 4% and multiplied by the years of remaining life of the contract.
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