If there is a minimum value of a home as you determine?
Pricing a home is an old question difficult to answer. The only official
real estate prices in Italy are those of the Centre Estate Agency of the Territory (IMO). But do not always text.
A recent Judgement of the Tax Commission of Piedmont did a bit of clarity. Everything was born from an investigation done to veirificare a possible tax evasion. A property sold at a suspiciously low price, had in fact attracted the attention of tax authorities. But what is the price of a house, in order to judge whether someone has cheated in the sales contract for tax evasion?
an example. The buyer can check with the seller b buying a house in the middle of the market price, according to prices IMO. The seller B could be in a hurry, need cash or have only received one proposal or because he wanted to get rid of the property transfer, job loss etc.. or perhaps he had inherited the house and every sale at any price, for he was all net income.
In a review of the tax is put in doubt the result of the sale: too low, there is suspicion of tax evasion. But too low for whom? quotes for OMI. But based on what? on precedenti transazioni. In pratica è come dire: se il mio vicino un anno fa ha comprato a 100, io non posso comprare a 50, altrimenti sono sicuramente un evasore e dichiaro meno del dovuto.
Questione assai difficile da determinare. Tanto che una sentenza (n. 4/27/11 della ctr piemonte) ha appena chiarito che i valori OMI dell'Agenzia del Territorio non sono sufficienti a determinare il valore presunto di un immobile e quindi non sono validi ai fini degli accertamenti fiscali. La sentenza li ha infatti declassati a indizi di evasione. Solo gli accertamenti bancari, incrociati con quelli dell'Agenzia delle Entrate potranno stabilire la verità.
Implicitamente quindi, la sentenza stabilisce che non esiste il valore minimo di una casa.
Source: Idealist
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