Nella sentenza n. 30983 del 2023 la Sezione Tributaria della Corte di Cassazione afferma che, ai sensi dell’art. 21, comma 2, T.U. Registro, la clausola penale – nel caso di specie inserita in un contratto di locazione – non è soggetta a distinta imposta di registro.
(Cass., sez. trib., 7 novembre 2023, n. 30983)
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