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Come fare per accatastare un fabbricato con ditta diversa dal proprietario del terreno
| Posted on 25 September, 2013 at 8:49 |
In base alla Circolare Prot. N° 15232 del 21/2/2002 per accatastare un fabbricato costruito su terreno di terzi si segue la seguente procedura. Per meglio comprendere la casistica si pone come esempio la fattispecie più comune che è rappresentata dalla cabina elettrica costruita su un terreno, di proprietà di terzi, sul quale mediante atto è data facoltà di edificare una costruzione, un impianto, che, di fatto, rimane di proprietà del soggetto che l’ha edificato. L’intestazione corretta della denuncia di accatastamento prevede che la ditta proprietaria dell’area sia indicata con il codice del titolo 1T e le quote, espresse in millesimi, siano specificate, nel campo “Eventuale specificazione del diritto” (non è possibile, infatti, indicare le quote di possesso nel campo specifico ”Quote”, che è riservato ai diritti gravanti sul fabbricato), con la dicitura “CONCEDENTE” racchiusa tra due parentesi. La ditta proprietaria del fabbricato va indicata con il codice del titolo 1S e le relative quote immesse nel campo “Quota”. Nel campo “Eventuale specificazione del diritto” va inserita la dicitura “PER IL FABBRICATO”. Si precisa che qualora sull’area sia costituito un ordinario diritto di superficie, a favore della società di distribuzione di energia, si riportano nella dichiarazione in catasto, in luogo di quelli in precedenza menzionati, il diritto del superficiario e quello del nudo proprietario, secondo la prassi corrente. |
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