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Ruling 413: Transfer of depreciable assets and their exclusion from the calculation of the prorated deduction

The applicant is Azienda Territoriale per l’Edilizia Residenziale Pubblica (ATER) representing a public entity serving as an economic instrument for Region Beta. ATER has legal personality and operates with financial autonomy. It was established following the transformation of Istituto Autonomo Case Popolari of Comune Alfa. ATER acts as a public operator for housing and manages the real estate assets entrusted by the Region to support local entities and other public subjects for housing policies.

Source: gov.it

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