<style>
#_form_1_ { font-size:14px; line-height:1.6; font-family:arial, helvetica, sans-serif; margin:0; }
#_form_1_ * { outline:0; }
._form_hide { display:none; visibility:hidden; }
._form_show { display:block; visibility:visible; }
#_form_1_._form-top { top:0; }
#_form_1_._form-bottom { bottom:0; }
#_form_1_._form-left { left:0; }
#_form_1_._form-right { right:0; }
#_form_1_ input[type=”text”],#_form_1_ input[type=”date”],#_form_1_ textarea { padding:6px; height:auto; border:#979797 1px solid; border-radius:4px; color:#000 !important; font-size:13px; -webkit-box-sizing:border-box; -moz-box-sizing:border-box; box-sizing:border-box; }
#_form_1_ textarea { resize:none; }
#_form_1_ ._submit { -webkit-appearance:none; cursor:pointer; font-family:arial, sans-serif; font-size:14px; text-align:center; background:#2fbd53 !important; border:0 !important; -moz-border-radius:4px !important; -webkit-border-radius:4px !important; border-radius:4px !important; color:#fff !important; padding:10px !important; }
#_form_1_ ._close-icon { cursor:pointer; background-image:url(‘https://d226aj4ao1t61q.cloudfront.net/esfkyjh1u_forms-close-dark.png’); background-repeat:no-repeat; background-size:14.2px 14.2px; position:absolute; display:block; top:11px; right:9px; overflow:hidden; width:16.2px; height:16.2px; }
#_form_1_ ._close-icon:before { position:relative; }
#_form_1_ ._form-body { margin-bottom:30px; }
#_form_1_ ._form-image-left { width:150px; float:left; }
#_form_1_ ._form-content-right { margin-left:164px; }
#_form_1_ ._form-branding { color:#fff; font-size:10px; clear:both; text-align:left; margin-top:30px; font-weight:100; }
#_form_1_ ._form-branding ._logo { display:block; width:130px; height:14px; margin-top:6px; background-image:url(‘https://d226aj4ao1t61q.cloudfront.net/hh9ujqgv5_aclogo_li.png’); background-size:130px auto; background-repeat:no-repeat; }
#_form_1_ ._form-label,#_form_1_ ._form_element ._form-label { font-weight:bold; margin-bottom:5px; display:block; }
#_form_1_._dark ._form-branding { color:#333; }
#_form_1_._dark ._form-branding ._logo { background-image:url(‘https://d226aj4ao1t61q.cloudfront.net/jftq2c8s_aclogo_dk.png’); }
#_form_1_ ._form_element { position:relative; margin-bottom:10px; font-size:0; max-width:100%; }
#_form_1_ ._form_element * { font-size:14px; }
#_form_1_ ._form_element._clear { clear:both; width:100%; float:none; }
#_form_1_ ._form_element._clear:after { clear:left; }
#_form_1_ ._form_element input[type=”text”],#_form_1_ ._form_element input[type=”date”],#_form_1_ ._form_element select,#_form_1_ ._form_element textarea:not(.g-recaptcha-response) { display:block; width:100%; -webkit-box-sizing:border-box; -moz-box-sizing:border-box; box-sizing:border-box; }
#_form_1_ ._field-wrapper { position:relative; }
#_form_1_ ._inline-style { float:left; }
#_form_1_ ._inline-style input[type=”text”] { width:150px; }
#_form_1_ ._inline-style:not(._clear) + ._inline-style:not(._clear) { margin-left:20px; }
#_form_1_ ._form_element img._form-image { max-width:100%; }
#_form_1_ ._clear-element { clear:left; }
#_form_1_ ._full_width { width:100%; }
#_form_1_ ._form_full_field { display:block; width:100%; margin-bottom:10px; }
#_form_1_ input[type=”text”]._has_error,#_form_1_ textarea._has_error { border:#f37c7b 1px solid; }
#_form_1_ input[type=”checkbox”]._has_error { outline:#f37c7b 1px solid; }
#_form_1_ ._error { display:block; position:absolute; font-size:13px; z-index:10000001; }
#_form_1_ ._error._above { padding-bottom:4px; bottom:39px; right:0; }
#_form_1_ ._error._below { padding-top:4px; top:100%; right:0; }
#_form_1_ ._error._above ._error-arrow { bottom:0; right:15px; border-left:5px solid transparent; border-right:5px solid transparent; border-top:5px solid #f37c7b; }
#_form_1_ ._error._below ._error-arrow { top:0; right:15px; border-left:5px solid transparent; border-right:5px solid transparent; border-bottom:5px solid #f37c7b; }
#_form_1_ ._error-inner { padding:8px 12px; background-color:#f37c7b; font-size:13px; font-family:arial, sans-serif; color:#fff; text-align:center; text-decoration:none; -webkit-border-radius:4px; -moz-border-radius:4px; border-radius:4px; }
#_form_1_ ._error-inner._form_error { margin-bottom:5px; text-align:left; }
#_form_1_ ._button-wrapper ._error-inner._form_error { position:static; }
#_form_1_ ._error-inner._no_arrow { margin-bottom:10px; }
#_form_1_ ._error-arrow { position:absolute; width:0; height:0; }
#_form_1_ ._error-html { margin-bottom:10px; }
.pika-single { z-index:10000001 !important; }
@media all and (min-width:320px) and (max-width:667px) { ::-webkit-scrollbar { display:none; }
#_form_1_ { margin:0; width:100%; min-width:100%; max-width:100%; box-sizing:border-box; }
#_form_1_ * { -webkit-box-sizing:border-box; -moz-box-sizing:border-box; box-sizing:border-box; font-size:1em; }
#_form_1_ ._form-content { margin:0; width:100%; }
#_form_1_ ._form-inner { display:block; min-width:100%; }
#_form_1_ ._form-title,#_form_1_ ._inline-style { margin-top:0; margin-right:0; margin-left:0; }
#_form_1_ ._form-title { font-size:1.2em; }
#_form_1_ ._form_element { margin:0 0 20px; padding:0; width:100%; }
#_form_1_ ._form-element,#_form_1_ ._inline-style,#_form_1_ input[type=”text”],#_form_1_ label,#_form_1_ p,#_form_1_ textarea:not(.g-recaptcha-response) { float:none; display:block; width:100%; }
#_form_1_ ._row._checkbox-radio label { display:inline; }
#_form_1_ ._row,#_form_1_ p,#_form_1_ label { margin-bottom:0.7em; width:100%; }
#_form_1_ ._row input[type=”checkbox”],#_form_1_ ._row input[type=”radio”] { margin:0 !important; vertical-align:middle !important; }
#_form_1_ ._row input[type=”checkbox”] + span label { display:inline; }
#_form_1_ ._row span label { margin:0 !important; width:initial !important; vertical-align:middle !important; }
#_form_1_ ._form-image { max-width:100%; height:auto !important; }
#_form_1_ input[type=”text”] { padding-left:10px; padding-right:10px; font-size:16px; line-height:1.3em; -webkit-appearance:none; }
#_form_1_ input[type=”radio”],#_form_1_ input[type=”checkbox”] { display:inline-block; width:1.3em; height:1.3em; font-size:1em; margin:0 0.3em 0 0; vertical-align:baseline; }
#_form_1_ button[type=”submit”] { padding:20px; font-size:1.5em; }
#_form_1_ ._inline-style { margin:20px 0 0 !important; }
}
#_form_1_ { position:relative; text-align:left; margin:25px auto 0; padding:20px; -webkit-box-sizing:border-box; -moz-box-sizing:border-box; box-sizing:border-box; *zoom:1; background:#5795f2 !important; border:1px solid #b0b0b0 !important; width:450px; -moz-border-radius:0px !important; -webkit-border-radius:0px !important; border-radius:0px !important; color:#f7f2f2 !important; }
#_form_1_ ._form-title { font-size:22px; line-height:22px; font-weight:600; margin-bottom:0; }
#_form_1_:before,#_form_1_:after { content:” “; display:table; }
#_form_1_:after { clear:both; }
#_form_1_._inline-style { width:auto; display:inline-block; }
#_form_1_._inline-style input[type=”text”],#_form_1_._inline-style input[type=”date”] { padding:10px 12px; }
#_form_1_._inline-style button._inline-style { position:relative; top:27px; }
#_form_1_._inline-style p { margin:0; }
#_form_1_._inline-style ._button-wrapper { position:relative; margin:27px 12.5px 0 20px; }
#_form_1_ ._form-thank-you { position:relative; left:0; right:0; text-align:center; font-size:18px; }
@media all and (min-width:320px) and (max-width:667px) { #_form_1_._inline-form._inline-style ._inline-style._button-wrapper { margin-top:20px !important; margin-left:0 !important; }
}
</style>
<form method=”POST” action=”https://infissidiamante8190.activehosted.com/proc.php” id=”_form_1_” class=”_form _form_1 _inline-form ” novalidate>
<input type=”hidden” name=”u” value=”1″ />
<input type=”hidden” name=”f” value=”1″ />
<input type=”hidden” name=”s” />
<input type=”hidden” name=”c” value=”0″ />
<input type=”hidden” name=”m” value=”0″ />
<input type=”hidden” name=”act” value=”sub” />
<input type=”hidden” name=”v” value=”2″ />
<div class=”_form-content”>
<div class=”_form_element _x91048642 _full_width _clear” >
<div class=”_form-title”>
Voglio avere le informazioni
</div>
</div>
<div class=”_form_element _x89650265 _full_width ” >
<label class=”_form-label”>
Nome*
</label>
<div class=”_field-wrapper”>
<input type=”text” name=”firstname” placeholder=”Scrivi il tuo nome ” required/>
</div>
</div>
<div class=”_form_element _x02385745 _full_width ” >
<label class=”_form-label”>
Cognome *
</label>
<div class=”_field-wrapper”>
<input type=”text” name=”lastname” placeholder=”Scrivi il tuo cognome ” required/>
</div>
</div>
<div class=”_form_element _x92441724 _full_width ” >
<label class=”_form-label”>
Telefono
</label>
<div class=”_field-wrapper”>
<input type=”text” name=”phone” placeholder=”Scrivi il tuo numero di telefono ” />
</div>
</div>
<div class=”_form_element _x43956537 _full_width ” >
<label class=”_form-label”>
Email*
</label>
<div class=”_field-wrapper”>
<input type=”text” name=”email” placeholder=”Scrivi la tua email” required/>
</div>
</div>
<div class=”_form_element _field1 _full_width ” >
<div class=”_row”>
<label class=”_form-label”>
Termini di Privacy*
</label>
</div>
<input type=”hidden” name=”field[1][]” value=”~|”>
<div class=”_row _checkbox-radio”>
<input id=”field_1Si, accetto i termini” type=”checkbox” name=”field[1][]” value=”Si, accetto i termini” required>
<span>
<label for=”field_1Si, accetto i termini”>
Si, accetto i termini*
</label>
</span>
</div>
<div class=”_row _checkbox-radio”>
<input id=”field_1No, non accetto i termini” type=”checkbox” name=”field[1][]” value=”No, non accetto i termini” >
<span>
<label for=”field_1No, non accetto i termini”>
No, non accetto i termini
</label>
</span>
</div>
</div>
<div class=”_button-wrapper _full_width”>
<button id=”_form_1_submit” class=”_submit” type=”submit”>
INVIA
</button>
</div>
<div class=”_clear-element”>
</div>
</div>
<div class=”_form-thank-you” style=”display:none;”>
</div>
</form><script type=”text/javascript”>
window.cfields = {“1″:”termini_di_privacy”};
window._show_thank_you = function(id, message, trackcmp_url) {
var form = document.getElementById(‘_form_’ + id + ‘_’), thank_you = form.querySelector(‘._form-thank-you’);
form.querySelector(‘._form-content’).style.display = ‘none’;
thank_you.innerHTML = message;
thank_you.style.display = ‘block’;
if (typeof(trackcmp_url) != ‘undefined’ && trackcmp_url) {
// Site tracking URL to use after inline form submission.
_load_script(trackcmp_url);
}
if (typeof window._form_callback !== ‘undefined’) window._form_callback(id);
};
window._show_error = function(id, message, html) {
var form = document.getElementById(‘_form_’ + id + ‘_’), err = document.createElement(‘div’), button = form.querySelector(‘button’), old_error = form.querySelector(‘._form_error’);
if (old_error) old_error.parentNode.removeChild(old_error);
err.innerHTML = message;
err.className = ‘_error-inner _form_error _no_arrow’;
var wrapper = document.createElement(‘div’);
wrapper.className = ‘_form-inner’;
wrapper.appendChild(err);
button.parentNode.insertBefore(wrapper, button);
document.querySelector(‘[id^=”_form”][id$=”_submit”]’).disabled = false;
if (html) {
var div = document.createElement(‘div’);
div.className = ‘_error-html’;
div.innerHTML = html;
err.appendChild(div);
}
};
window._load_script = function(url, callback) {
var head = document.querySelector(‘head’), script = document.createElement(‘script’), r = false;
script.type = ‘text/javascript’;
script.charset = ‘utf-8’;
script.src = url;
if (callback) {
script.onload = script.onreadystatechange = function() {
if (!r && (!this.readyState || this.readyState == ‘complete’)) {
r = true;
callback();
}
};
}
head.appendChild(script);
};
(function() {
if (window.location.search.search(“excludeform”) !== -1) return false;
var getCookie = function(name) {
var match = document.cookie.match(new RegExp(‘(^|; )’ + name + ‘=([^;]+)’));
return match ? match[2] : null;
}
var setCookie = function(name, value) {
var now = new Date();
var time = now.getTime();
var expireTime = time + 1000 * 60 * 60 * 24 * 365;
now.setTime(expireTime);
document.cookie = name + ‘=’ + value + ‘; expires=’ + now + ‘;path=/’;
}
var addEvent = function(element, event, func) {
if (element.addEventListener) {
element.addEventListener(event, func);
} else {
var oldFunc = element[‘on’ + event];
element[‘on’ + event] = function() {
oldFunc.apply(this, arguments);
func.apply(this, arguments);
};
}
}
var _removed = false;
var form_to_submit = document.getElementById(‘_form_1_’);
var allInputs = form_to_submit.querySelectorAll(‘input, select, textarea’), tooltips = [], submitted = false;

var getUrlParam = function(name) {
var regexStr = ‘[\?&]’ + name + ‘=([^&#]*)’;
var results = new RegExp(regexStr, ‘i’).exec(window.location.href);
return results != undefined ? decodeURIComponent(results[1]) : false;
};

for (var i = 0; i < allInputs.length; i++) {
var regexStr = “field\\[(\\d+)\\]”;
var results = new RegExp(regexStr).exec(allInputs[i].name);
if (results != undefined) {
allInputs[i].dataset.name = window.cfields[results[1]];
} else {
allInputs[i].dataset.name = allInputs[i].name;
}
var fieldVal = getUrlParam(allInputs[i].dataset.name);

if (fieldVal) {
if (allInputs[i].type == “radio” || allInputs[i].type == “checkbox”) {
if (allInputs[i].value == fieldVal) {
allInputs[i].checked = true;
}
} else {
allInputs[i].value = fieldVal;
}
}
}

var remove_tooltips = function () {
for (var i = 0; i <tooltips.length; i ++) {
tooltips [i] .tip.parentNode.removeChild (tooltips [i] .tip);
}
tooltips = [];
};
var remove_tooltip = function (elem) {
per (var i = 0; i <tooltips.length; i ++) {
if (tooltips [i] .elem === elem) {
tooltips [i] .tip.parentNode.removeChild (tooltips [i] .tip);
tooltips.splice (i, 1);
ritorno;
}
}
};
var create_tooltip = function (elem, text) {
var tooltip = document.createElement (‘div’), arrow = document.createElement (‘div’), inner = document.createElement (‘div’), new_tooltip = {};
if (elem.type! = ‘radio’ && elem.type! = ‘checkbox’) {
tooltip.className = ‘_error’;
arrow.className = ‘_error-arrow’;
inner.className = ‘_error-inner’;
inner.innerHTML = testo;
tooltip.appendChild (freccia);
tooltip.appendChild (interno);
elem.parentNode.appendChild (descrizione comando);
} else {
tooltip.className = ‘_error-inner _no_arrow’;
tooltip.innerHTML = testo;
elem.parentNode.insertBefore (tooltip, elem);
new_tooltip.no_arrow = true;
}
new_tooltip.tip = tooltip;
new_tooltip.elem = elem;
tooltips.push (new_tooltip);
ritorna new_tooltip;
};
var resize_tooltip = function (tooltip) {
var rect = tooltip.elem.getBoundingClientRect ();
var doc = document.documentElement, scrollPosition = rect.top – ((window.pageYOffset || doc.scrollTop) – (doc.clientTop || 0));
if (scrollPosition <40) {
tooltip.tip.className = tooltip.tip.className.replace (/? (_ above | _below)? / g, ”) + ‘_below’;
} else {
tooltip.tip.className = tooltip.tip.className.replace (/? (_ above | _below)? / g, ”) + ‘_above’;
}
};
var resize_tooltips = function () {
if (_removed) return;
for (var i = 0; i <tooltips.length; i ++) {
if (! tooltips [i] .no_arrow) resize_tooltip (tooltips [i]);
}
};
var validate_field = function (elem, remove) {
var tooltip = null, value = elem.value, no_error = true;
rimuovere? remove_tooltip (elem):
if (elem.type! = ‘checkbox’) elem.className = elem.className.replace (/? _has_error? / g, ”);
if (elem.getAttribute (‘required’)! == null) {
if (elem.type == ‘radio’ || (elem.type == ‘checkbox’ && /any/.test(elem.className)))) {
var elems = form_to_submit.elements [elem.name];
if (! (elems instanceof NodeList || elems instanceof HTMLCollection) || elems.length <= 1) {
no_error = elem.checked;
}
else {
no_error = false;
for (var i = 0; i <elems.length; i ++) {
if (elems [i] .checked) no_error = true;
}
}
if (! no_error) {
tooltip = create_tooltip (elem, “Seleziona un’opzione.”);
}
} else if (elem.type == ‘checkbox’)
var elems = form_to_submit.elements [elem.name], found = false, err = [];
no_error = true;
for (var i = 0; i <elems.length; i ++) {
if (elems [i] .getAttribute (‘required’) === null) continua;
se (! found && elems [i]! == elem) restituisce true;
found = true;
elems [i] .className = elems [i] .className.replace (/? _has_error? / g, ”);
if (! elems [i] .checked) {
no_error = false;
elems [i] .className = elems [i] .className + ‘_has_error’;
err.push (“È richiesto il controllo di% s” .replace (“% s”, elems [i] .value));
}
}
if (! no_error) {
tooltip = create_tooltip (elem, err.join (‘<br/>’));
}
} else if (elem.tagName == ‘SELECT’

if (elem.multiple) {
selected = false;
for (var i = 0; i <elem.options.length; i ++) {
if (elem.options [i] .selected) {
selected = true;
rompere;
}
}
} else {
for (var i = 0; i <elem.options.length; i ++) {
if (elem.options [i] .selected &&! elem.options [i] .value) {
selected = false;
}
}
}
if (! selected) {
elem.className = elem.className + ‘_has_error’;
no_error = falso;
tooltip = create_tooltip (elem, “Seleziona un’opzione.”);
}
} else if (value === undefined || value === null || value === ”) {
elem.className = elem.className + ‘_has_error’;
no_error = falso;
tooltip = create_tooltip (elem, “Questo campo è richiesto.”);
}
}
if (no_error && elem.name == ’email’) {
if (! value.match (/ ^ [\ + _ a-z0-9 – ‘& =] + (\. [\ + _ a-z0-9 – ‘] +) * @ [a-z0-9 -] + (\. [a-z0-9 -] +) * (\. [az] {2,}) $ / i)) {
elem.className = elem.className + ‘_has_error’;
no_error = falso;
tooltip = create_tooltip (elem, “Inserisci un indirizzo email valido.”);
}
}
if (no_error && /date_field/.test(elem.className)) {
if (! value.match (/ ^ \ d \ d \ d \ d- \ d \ d- \ d \ d $ /)) {
elem.className = elem.className + ‘_has_error’;
no_error = falso;
tooltip = create_tooltip (elem, “Immettere una data valida.”);
}
}
tooltip? resize_tooltip (tooltip): false;
return no_error;
};
var needs_validate = function (el) {
return el.name == ’email’ || el.getAttribute (‘richiesto’)! == null;
};
var validate_form = function (e) {
var err = form_to_submit.querySelector (‘._ form_error’), no_error = true;
if (! submitted) {
submitted = true;
for (var i = 0, len = allInputs.length; i <len; i ++) {
var input = allInputs [i];
if (needs_validate (input)) {
if (input.type == ‘text’) {
addEvent (input, ‘blur’, function () {
this.value = this.value.trim ();
validate_field (this, true) ;
});
addEvent (input, ‘input’, function () {
validate_field (this, true);
});
} else if (input.type == ‘radio’ || input.type == ‘checkbox’) {
(function (el) {
var radio = form_to_submit.elements [el.name];
per (var i = 0; i <radios.length; i ++) {
addEvent (radio [i], ‘click’, function () {
validate_field (el, true);
});
}
}) (input);
} else if (input.tagName == ‘SELECT’) {
addEvent (input, ‘change’, function () {
validate_field (this, true);
});
} else if (input.type == ‘textarea’) {
addEvent (input, ‘input’, function () {
validate_field (this, true);
});
}
}
}
}
remove_tooltips ();
per (var i = 0, len = allInputs.length; i <len;
var elem = allInputs [i];
if (needs_validate (elem)) {
if (elem.tagName.toLowerCase ()! == “select”) {
elem.value = elem.value.trim ();
}
validate_field (elem)? true: no_error = false;
}
}
if (! no_error && e) {
e.preventDefault ();
}
resize_tooltips ();
return no_error;
};
addEvent (window, ‘resize’, resize_tooltips);
addEvent (finestra, ‘scroll’, resize_tooltips);
window._old_serialize = null;
if (typeof serialize! == ‘undefined’) window._old_serialize = window.serialize;
_load_script (“// d3rxaij56vjege.cloudfront.net/form-serialize/0.3/serialize.min.js”, function () {
window._form_serialize = window.
if (window._old_serialize) window.serialize = window._old_serialize;
});
var form_submit = function (e) {
e.preventDefault ();
if (validate_form ()) {
// usa questo trucco per ottenere il pulsante di invio e disabilitarlo usando plain javascript
document.querySelector (‘# form_1_submit’). disabled = true;
var serialized = _form_serialize (document.getElementById (‘_ form_1_’));
var err = form_to_submit.querySelector (‘._ form_error’);
err? err.parentNode.removeChild (err): false;
_load_script (‘https://infissidiamante8190.activehosted.com/proc.php?’ + serialized + ‘& jsonp = true’);
}
return false;
};
addEvent (form_to_submit, ‘submit’, form_submit);
}) ();

</ Script>

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ecobonus

AGEVOLAZIONI FISCALI PER LA PRIMA CASA

Agevolazioni per la prima casa: come evitare di perderle

Le agevolazioni per la prima casa, ecco il  regime fiscale di favore per chi acquista un’abitazione principale,

l’Agenzia delle Entrate spiega come evitare di perderle

e dover pagare le imposte in misura ordinaria insieme ad una sanzione del 30%.

 

Il Fisco dà una mano a chi decide di acquistare casa con le agevolazioni prima casa,

che permette di pagare le imposte dovute in caso di compravendita in misura ridotta.

In particolare nel caso di vendita da un soggetto privato,

l’imposta di registro è al 2% e quelle ipotecaria e catastale hanno misura fissa di 50 euro.

Se invece si compra casa da una ditta le imposte hanno tutte misura fissa di 200 euro più l’Iva al 4%.

Per poter beneficiare delle agevolazioni prima casa  occorre acquistare un immobile,

da adibire a prima casa, che sia classificato nelle categorie catastali da A2 ad A7, escludendo A1, A8 e A9,

ossia le categorie di lusso e di pregio.

L’abitazione oggetto dell’agevolazione inoltre deve trovarsi nel territorio del Comune

in cui l’acquirente ha o stabilisce entro 18 mesi dall’acquisto la sua residenza.

Detto a grandi linee i requisiti per poter beneficiare dell’agevolazione prima casa,

soffermiamoci sui casi in cui si può perdere il regime fiscale di favore.

In particolare quando il contribuente che ha beneficiato dell’agevolazione prima casa

vende l’immobile prima che siano passati cinque anni dall’acquisto, decade dai benefici.

Ciò significa che dovrà pagare le imposte nella misura ordinaria, insieme ad una sanzione del 30%.

Per evitarlo entro un anno dalla cessione, deve acquistare un altro immobile da adibire a propria abitazione principale.

L’Agenzia delle Entrate ha precisato che si conserva  comunque l’agevolazione se entro un anno , il contribuente, 

acquista un terreno su cui costruisce un immobile “non di lusso” utilizzabile come abitazione principale

è sufficiente la presenza di un rustico comprensivo delle mura perimetrali e della copertura ( anche se il fabbricato non sia stato ultimato).

Per tanto sempre  le Entrate hanno ampliato la casistica della mancata decadenza dell’agevolazione prima casa includendovi anche l’ipotesi in cui,

l’immobile acquistato con i benefici ” prima casa” venga venduto entro un ano dalle cessione e quindi

prima che siano decorsi cinque anni,

Questo nel solo nel caso in cui il contribuente costruisca su un terreno di cui  è già proprietario un immobile a uso abitativo

(di categoria catastale diversa da A1, A8 e A9),

da adibire a propria abitazione principale, e che utilizzi come dimora abituale.

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