Abstract
The chapter the taxation, such as different income, of the amunt deriving from the sale of areas affected by constructions plans, examining their basis and tax base.
| Translated title of the contribution | [Autom. eng. transl.] The tax regime of capital gains realized through the parcelling of land |
|---|---|
| Original language | Italian |
| Title of host publication | Codice della proprietà e dei diritti immobiliari |
| Editors | Filippo Preite, Marcello Di Fabio |
| Pages | 1495-1503 |
| Number of pages | 9 |
| Publication status | Published - 2015 |
Keywords
- building areas
- imposte sui redditi
- income taxation
- lottizzazione
- tassazione
- terreni edificabili