{"id":1155,"date":"2014-08-27T11:25:53","date_gmt":"2014-08-27T09:25:53","guid":{"rendered":"http:\/\/www.visureitalia.com\/smartfocus\/?p=1155"},"modified":"2022-11-25T12:12:12","modified_gmt":"2022-11-25T11:12:12","slug":"regime-incentivi-fiscali-per-affittacamere-quanto-ne-sai","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/regime-incentivi-fiscali-per-affittacamere-quanto-ne-sai\/","title":{"rendered":"Regime e incentivi fiscali per affittacamere"},"content":{"rendered":"<p>Affittare il proprio appartamento a studenti universitari fuori sede pu\u00f2 rilevarsi un buon modo per far fruttare un immobile di propriet\u00e0. Infatti, oltre al guadagno per il canone d&#8217;affitto, puoi beneficiare di alcune <strong>agevolazioni fiscali per affittacamere<\/strong>. Ecco come.<\/p>\n<h2>Incentivi fiscali per affittacamere<\/h2>\n<p>Oltre alle <strong>agevolazioni fiscali per studenti fuori sede<\/strong>, esistono anche delle detrazioni per il proprietario dell&#8217;appartamento: il fisco infatti interviene sul regime di tassazione degli affitti con determinati requisiti.<\/p>\n<p>Gli <strong>incentivi fiscali per affittacamere<\/strong> consistono nella mancata tassazione del reddito prodotto dall&#8217;affitto della camera, che sar\u00e0 assoggettato ad imposta Irpef solo per il 59,5% beneficiando di uno sgravio di oltre 40 punti percentuali. Inoltre, \u00e8 previsto anche uno sconto del 30% sull&#8217;imposta di registro da versare.<\/p>\n<h2>Requisiti da rispettare<\/h2>\n<p>Per ottenere le agevolazioni fiscali affittacamere, \u00e8 necessario che:<\/p>\n<ul>\n<li>l&#8217;appartamento appartenga alla categoria catastale A <strong><span style=\"text-decoration: underline;\"><a title=\"Tabella delle categorie catastali\" href=\"http:\/\/www.visureitalia.com\/smartfocus\/tabella-categorie-catastali\/\" target=\"_blank\" rel=\"noopener noreferrer\">(consulta la tabella delle categorie catastali<\/a>)<\/span><\/strong><\/li>\n<li>il contratto abbia durata superiore a 6 mesi e inferiore a 36<\/li>\n<li>il contratto abbia rinnovo automatico e non preveda possibilit\u00e0 di sublocazione<\/li>\n<\/ul>\n<p>Ulteriori sgravi fiscali possono essere applicati dai comuni stessi. Alcuni comuni italiani, infatti, prevedono l&#8217;esonero del <strong>pagamento dell&#8217;ICI<\/strong> e altre agevolazioni.<\/p>\n<h2>Aree ad alta intensit\u00e0 abitativa<\/h2>\n<p>Per i proprietari di immobili ubicati in aree ad alta densit\u00e0 abitativa \u00e8 prevista un&#8217;ulteriore riduzione del 30% del reddito imponibile derivante dai contratti di locazione, al netto della precedente riduzione del 15% (o del 25%).<\/p>\n<p>Per applicare la<strong> riduzione per immobili ubicati in aree ad alta densit\u00e0 abitativa<\/strong>, \u00e8 necessario che:<\/p>\n<ul>\n<li>il contratto sia di tipo concordato o convenzionale<\/li>\n<li>vengano indicati nella dichiarazione dei redditi gli estremi di registrazione del contratto<\/li>\n<li>l&#8217;unit\u00e0 immobiliare sia a destinazione abitativa<\/li>\n<li>l&#8217;immobile sia locato in una zona ad alta intensit\u00e0 abitativa<\/li>\n<li>la locazione sia di natura transitoria, con eccezione dei contratti per studenti universitari fuori sede e per enti locali in qualit\u00e0 di conduttori.<\/li>\n<\/ul>\n<p>Ti ricordiamo che la registrazione del contratto non \u00e8 obbligatoria per le locazioni di periodi inferiori a 30 giorni. In questo caso, per\u00f2, hai comunque l&#8217;obbligo di stipulare il contratto e denunciare la presenza dell&#8217;inquilino presso le autorit\u00e0 di pubblica sicurezza.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Registrazione del contratto, detrazioni e sconti su imposte di registro: ecco tutto quello che devi sapere sulle agevolazioni fiscali per affittacamere.<\/p>\n","protected":false},"author":11,"featured_media":1151,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[3],"tags":[463,465,466,464],"class_list":["post-1155","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-tributi","tag-agevolazioni-fiscali-affittacamere","tag-camere-affitto-studenti","tag-sgravi-fiscali","tag-studenti-fuorisede"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin 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