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Come fare per accatastare immobile posto su due Comuni
Posted on 25 September, 2013 at 8:57 |
Dovendo accatastare un fabbricato insistente su due (o più) comuni, procedere nel modo seguente: Per il catasto terreni, andrà redatto un tipo mappale per comune per la porzione spettante. Per il catasto dei fabbricati, è necessario procedere a distinte dichiarazioni di nuovo accatastamento. Nelle planimetrie di ciascuna porzione è peraltro rappresentata l’intera unità immobiliare, con l’avvertenza di utilizzare il tratto continuo per la parte insistente in un comune e quello tratteggiato per la parte rimanente. Un tratteggio a linea e punto è riportato nella planimetria per meglio distinguere e delimitare ciascuna delle porzioni distinte per comune.Nel file docfa Mod. D1 quadro D “Note relative al documento” per ciascuna U.I. è posta la dizione “Unità o porzione di unità immobiliare unita di fatto con quella del comune di …….. Foglio …N°…...Sub..…; Rendite attribuite alle porzioni di u.i. ai fini fiscali”. Ai fini del classamento, a entrambi i beni è attribuita la categoria e classe più appropriata, (compatibilmente con il quadro tariffario previsto per i relativi comuni), considerando le caratteristiche proprie dell’unità immobiliare intesa nel suo complesso (cioè derivante dalla fusione di fatto delle due porzioni), mentre la rendita di competenza viene associata a ciascuna di dette porzioni, in ragione della relativa consistenza. L’ADT, dopo l’inserimento agli atti delle dichiarazioni, provvede mediante applicazioni interne ad inserire, come annotazione relativa all’u.i. la citata dizione ”Unità o porzione di unità immobiliare, unita di fatto con quella del comune di ……………. Foglio ……. N°…… Sub…… Rendita attribuita alle porzioni di u.i. ai fini fiscali”, per ogni porzione di immobile iscritta autonomamente in atti. |
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elfrmak
12:03 on 6 February, 2022
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gillgasp
11:07 on 8 February, 2022
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quiigna
22:16 on 8 February, 2022
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weimak
23:31 on 11 February, 2022
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glynmea
21:18 on 12 February, 2022
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garlan
18:33 on 13 February, 2022
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poralei
18:33 on 14 February, 2022
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hanviol
16:09 on 15 February, 2022
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jesfra
11:29 on 16 February, 2022
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janardy
2:06 on 17 February, 2022
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https://www.barmichelle.com/?attachment_id=163
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