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	<title>permuta &#8211; Commercialista.it</title>
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	<link>https://www.commercialista.it</link>
	<description>Il Portale dei Commercialisti Italiani</description>
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	<title>permuta &#8211; Commercialista.it</title>
	<link>https://www.commercialista.it</link>
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	<item>
		<title>Arte &#038; Fisco</title>
		<link>https://www.commercialista.it/Arte-Fisco/</link>
		
		<dc:creator><![CDATA[Commercialista.it]]></dc:creator>
		<pubDate>Fri, 07 Jul 2023 10:32:20 +0000</pubDate>
				<category><![CDATA[agenzia entrate]]></category>
		<category><![CDATA[analisi]]></category>
		<category><![CDATA[apporti infruttiferi]]></category>
		<category><![CDATA[atto]]></category>
		<category><![CDATA[Auto Aziendali]]></category>
		<category><![CDATA[automezzi]]></category>
		<category><![CDATA[avviso di accertamento]]></category>
		<category><![CDATA[azienda]]></category>
		<category><![CDATA[azienda ceduta]]></category>
		<category><![CDATA[carichi pendenti]]></category>
		<category><![CDATA[cedente]]></category>
		<category><![CDATA[cessionario]]></category>
		<category><![CDATA[cessione]]></category>
		<category><![CDATA[cessione quote srl]]></category>
		<category><![CDATA[cessioni]]></category>
		<category><![CDATA[coem far]]></category>
		<category><![CDATA[commercialista]]></category>
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		<category><![CDATA[conferimento ditta individuale]]></category>
		<category><![CDATA[conferimento ramo azienda]]></category>
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		<category><![CDATA[cubatura]]></category>
		<category><![CDATA[debiti tributari]]></category>
		<category><![CDATA[delibera]]></category>
		<category><![CDATA[due diligence]]></category>
		<category><![CDATA[edile]]></category>
		<category><![CDATA[edilizia]]></category>
		<category><![CDATA[esperto]]></category>
		<category><![CDATA[esperto commercialista]]></category>
		<category><![CDATA[esperto fiscale]]></category>
		<category><![CDATA[finanziamenti]]></category>
		<category><![CDATA[finanziamenti ai soci]]></category>
		<category><![CDATA[finanziamento ai soci]]></category>
		<category><![CDATA[finanziamento amministratore]]></category>
		<category><![CDATA[fissa]]></category>
		<category><![CDATA[gestione immobili]]></category>
		<category><![CDATA[gestione immobiliare]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[immobile da costruire]]></category>
		<category><![CDATA[imposta di registro]]></category>
		<category><![CDATA[iva]]></category>
		<category><![CDATA[lecito]]></category>
		<category><![CDATA[liquidatore]]></category>
		<category><![CDATA[momento impositivo]]></category>
		<category><![CDATA[parere legale]]></category>
		<category><![CDATA[parere tributario]]></category>
		<category><![CDATA[permuta]]></category>
		<category><![CDATA[permuta immobiliare]]></category>
		<category><![CDATA[plusvalenza]]></category>
		<category><![CDATA[prestiti ai soci]]></category>
		<category><![CDATA[prestiti soci]]></category>
		<category><![CDATA[prestito all'amministratore]]></category>
		<category><![CDATA[prestito amministratore]]></category>
		<category><![CDATA[prezzo]]></category>
		<category><![CDATA[proporzionale]]></category>
		<category><![CDATA[quote]]></category>
		<category><![CDATA[ramo azienda]]></category>
		<category><![CDATA[responsabilità sociale]]></category>
		<category><![CDATA[responsabilità solidale]]></category>
		<category><![CDATA[rivalutazione]]></category>
		<category><![CDATA[società]]></category>
		<category><![CDATA[spa]]></category>
		<category><![CDATA[specializzato]]></category>
		<category><![CDATA[srl]]></category>
		<category><![CDATA[statuto]]></category>
		<category><![CDATA[stipula]]></category>
		<category><![CDATA[studio commercialista]]></category>
		<category><![CDATA[tassazione]]></category>
		<category><![CDATA[terreno edif]]></category>
		<category><![CDATA[tutela]]></category>
		<category><![CDATA[vademecum]]></category>
		<category><![CDATA[valore]]></category>
		<category><![CDATA[valutazione]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/?page_id=27195</guid>

					<description><![CDATA[Arte &#038; Fisco<hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Arte-Fisco/">Arte &#038; Fisco</a> was first posted on Luglio 7, 2023 at 12:32 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Arte-Fisco/">Arte &#038; Fisco</a> was first posted on Luglio 7, 2023 at 12:32 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Permuta di Immobili</title>
		<link>https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:30 +0000</pubDate>
				<category><![CDATA[area edificabile]]></category>
		<category><![CDATA[area edificandi]]></category>
		<category><![CDATA[contratto]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[imposta di registro]]></category>
		<category><![CDATA[iva]]></category>
		<category><![CDATA[permuta]]></category>
		<category><![CDATA[permuta di bene futuro]]></category>
		<category><![CDATA[preliminare]]></category>
		<category><![CDATA[prima casa]]></category>
		<category><![CDATA[privato]]></category>
		<category><![CDATA[terreni]]></category>
		<category><![CDATA[vademecum]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/fiscoetributi/permutadiimmobili/</guid>

					<description><![CDATA[Esaminiamo il sintesi, il caso frequente di una società di capitali che acquista il terreno (area edificabile) da un privato con permuta di immobile futuro non ancora esistente. La risoluzione 460210 del 1989 ha esaminato la fattispecie costituita dalla cessione di un terreno edificabile di proprietà di una persona fisica, non soggetto iva, in cambio [&#8230;]<hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/">Permuta di Immobili</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<p>Esaminiamo il sintesi, il caso frequente di una società di capitali che acquista il terreno (area edificabile) da un privato con permuta di immobile futuro non ancora esistente. La risoluzione 460210 del 1989 ha esaminato la fattispecie costituita dalla cessione di un terreno edificabile di proprietà di una persona fisica, non soggetto iva, in cambio della costruzione di alcuni appartamenti, riconoscendo a tale operazione il carattere di permuta.</p>
<hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/">Permuta di Immobili</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Immobile da costruire</title>
		<link>https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/immobile-da-costruire/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:30 +0000</pubDate>
				<category><![CDATA[area fabbricabile]]></category>
		<category><![CDATA[atto]]></category>
		<category><![CDATA[calcolo imposte]]></category>
		<category><![CDATA[commercialista esperto]]></category>
		<category><![CDATA[compravendita]]></category>
		<category><![CDATA[fissa]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[immobile da costruire]]></category>
		<category><![CDATA[imposta di registro]]></category>
		<category><![CDATA[iva]]></category>
		<category><![CDATA[momento impositivo]]></category>
		<category><![CDATA[permuta]]></category>
		<category><![CDATA[permuta immobiliare]]></category>
		<category><![CDATA[plusvalenza]]></category>
		<category><![CDATA[proporzionale]]></category>
		<category><![CDATA[rivalutazione]]></category>
		<category><![CDATA[specializzato]]></category>
		<category><![CDATA[stipula]]></category>
		<category><![CDATA[tassazione]]></category>
		<category><![CDATA[terreno edificabile]]></category>
		<category><![CDATA[vademecum]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/fiscoetributi/permutadiimmobili/immobiledacostruire/</guid>

					<description><![CDATA[Permuta immobiliare: guida e vademecum fiscale- terreno edificabile in cambio di immobile da costruire nella permuta di terreni edificabili, se il cedente non è un soggetto iva, si rende applicabile l’imposta proporzionale di registro, ai sensi dell’art. 43 del d. P. R. N. 131/1986, oltre alle imposte ipotecarie e catastali. Successivamente, la cessione del fabbricato [&#8230;]<hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/immobile-da-costruire/">Immobile da costruire</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<p>Permuta immobiliare: guida e vademecum fiscale- terreno edificabile in cambio di immobile da costruire nella permuta di terreni edificabili, se il cedente non è un soggetto iva, si rende applicabile l’imposta proporzionale di registro, ai sensi dell’art. 43 del d. P. R. N. 131/1986, oltre alle imposte ipotecarie e catastali. Successivamente, la cessione del fabbricato all’ex proprietario del terreno edificabile, sarà assoggettata ad iva, secondo l’aliquota prevista in relazione alla tipologia.</p>
<hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/immobile-da-costruire/">Immobile da costruire</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Fisco e Tributi Commercialista esperto e specializzato nel risparmio di imposte</title>
		<link>https://www.commercialista.it/Fisco-e-Tributi/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:18 +0000</pubDate>
				<category><![CDATA[agenzia entrate]]></category>
		<category><![CDATA[analisi]]></category>
		<category><![CDATA[apporti infruttiferi]]></category>
		<category><![CDATA[atto]]></category>
		<category><![CDATA[Auto Aziendali]]></category>
		<category><![CDATA[automezzi]]></category>
		<category><![CDATA[avviso di accertamento]]></category>
		<category><![CDATA[azienda]]></category>
		<category><![CDATA[azienda ceduta]]></category>
		<category><![CDATA[carichi pendenti]]></category>
		<category><![CDATA[cedente]]></category>
		<category><![CDATA[cessionario]]></category>
		<category><![CDATA[cessione]]></category>
		<category><![CDATA[cessione quote srl]]></category>
		<category><![CDATA[cessioni]]></category>
		<category><![CDATA[coem far]]></category>
		<category><![CDATA[commercialista]]></category>
		<category><![CDATA[commercialista esperto]]></category>
		<category><![CDATA[compravendita]]></category>
		<category><![CDATA[conferimento azienda]]></category>
		<category><![CDATA[conferimento ditta individuale]]></category>
		<category><![CDATA[conferimento ramo azienda]]></category>
		<category><![CDATA[convenienza]]></category>
		<category><![CDATA[cubatura]]></category>
		<category><![CDATA[debiti tributari]]></category>
		<category><![CDATA[delibera]]></category>
		<category><![CDATA[due diligence]]></category>
		<category><![CDATA[edile]]></category>
		<category><![CDATA[edilizia]]></category>
		<category><![CDATA[esperto]]></category>
		<category><![CDATA[esperto commercialista]]></category>
		<category><![CDATA[esperto fiscale]]></category>
		<category><![CDATA[finanziamenti]]></category>
		<category><![CDATA[finanziamenti ai soci]]></category>
		<category><![CDATA[finanziamento ai soci]]></category>
		<category><![CDATA[finanziamento amministratore]]></category>
		<category><![CDATA[fissa]]></category>
		<category><![CDATA[gestione immobili]]></category>
		<category><![CDATA[gestione immobiliare]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[immobile da costruire]]></category>
		<category><![CDATA[imposta di registro]]></category>
		<category><![CDATA[iva]]></category>
		<category><![CDATA[lecito]]></category>
		<category><![CDATA[liquidatore]]></category>
		<category><![CDATA[momento impositivo]]></category>
		<category><![CDATA[parere legale]]></category>
		<category><![CDATA[parere tributario]]></category>
		<category><![CDATA[permuta]]></category>
		<category><![CDATA[permuta immobiliare]]></category>
		<category><![CDATA[plusvalenza]]></category>
		<category><![CDATA[prestiti ai soci]]></category>
		<category><![CDATA[prestiti soci]]></category>
		<category><![CDATA[prestito all'amministratore]]></category>
		<category><![CDATA[prestito amministratore]]></category>
		<category><![CDATA[prezzo]]></category>
		<category><![CDATA[proporzionale]]></category>
		<category><![CDATA[quote]]></category>
		<category><![CDATA[ramo azienda]]></category>
		<category><![CDATA[responsabilità sociale]]></category>
		<category><![CDATA[responsabilità solidale]]></category>
		<category><![CDATA[rivalutazione]]></category>
		<category><![CDATA[società]]></category>
		<category><![CDATA[spa]]></category>
		<category><![CDATA[specializzato]]></category>
		<category><![CDATA[srl]]></category>
		<category><![CDATA[statuto]]></category>
		<category><![CDATA[stipula]]></category>
		<category><![CDATA[studio commercialista]]></category>
		<category><![CDATA[tassazione]]></category>
		<category><![CDATA[terreno edif]]></category>
		<category><![CDATA[tutela]]></category>
		<category><![CDATA[vademecum]]></category>
		<category><![CDATA[valore]]></category>
		<category><![CDATA[valutazione]]></category>
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					<description><![CDATA[Fisco e Tributi<hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/">Fisco e Tributi Commercialista esperto e specializzato nel risparmio di imposte</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/">Fisco e Tributi Commercialista esperto e specializzato nel risparmio di imposte</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
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