Con la risposta ad interpello n. 299 del 27 aprile 2021 l’Agenzia delle Entrate – Divisione Contribuenti ha chiarito che ai contratti di locazione ultra novennali di terreni agricoli destinati alla costruzione di impianti eolici si applica l’imposta di registro nella misura dello 0,50% ai sensi dell’art. 5, comma 1, lettera a) della Tariffa, parte [Leggi tutto]
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