{"id":3999,"date":"2012-07-20T14:07:00","date_gmt":"2012-07-20T14:07:00","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=3999"},"modified":"2023-10-06T15:34:28","modified_gmt":"2023-10-06T15:34:28","slug":"ifi-e-smembramento-proprietario","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/it\/ifi-e-smembramento-proprietario\/","title":{"rendered":"IFI e smembramento proprietario"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.19.5″ custom_margin=”||0px||false|false” custom_padding=”12px||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Tempo di lettura stimato (in minuti)” number=”2″ percent_sign=”off” _builder_version=”4.19.5″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||6px|||” global_colors_info=”{}”][\/et_pb_divider][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/09\/house-1836070_1280-2.jpg” title_text=”house-1836070_1280-2″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_padding=”15px|||||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ text_font=”Amiri||||||||” header_2_font=”Amiri||||||||” header_3_font=”Amiri||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”]<\/p>\n

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Costituiscono debito personale del nudo proprietario solo le spese di grandi riparazioni. L\u2019usufruttuario \u00e8 in linea di principio tassato all\u2019IFI sull\u2019intero valore di propriet\u00e0 dell\u2019immobile. Egli \u00e8 tenuto ad eseguire lavori di manutenzione dell\u2019immobile, mentre le spese per grandi riparazioni costituiscono un debito personale del nudo proprietario, che pu\u00f2 essere dedotto dal patrimonio imponibile di quest\u2019ultimo.<\/span><\/h2>\n

In questo caso, i contribuenti, usufruttuari di immobili e quote di una societ\u00e0 civile, hanno utilizzato i fondi anticipati da tale societ\u00e0 per eseguire lavori di demolizione dell\u2019immobile, ricostruzione di un\u2019abitazione di una superficie pi\u00f9 ampia, costruzione di una piscina e sistemazione del verde .<\/span>
\nL\u2019Agenzia delle Entrate ha notificato i conguagli in materia di IFI<\/a>, rimettendo in discussione la deducibilit\u00e0 del costo dei detti lavori in quanto costituiscono grandi riparazioni, a carico del nudo proprietario. La Corte d\u2019Appello rigetta la richiesta di esenzione dalla tassazione degli usufruttuari.<\/span>
\nLa Corte di Cassazione ha annullato la sentenza della Corte d\u2019Appello ritenendo che l\u2019art. 606 cc enumeri tassativamente le riparazioni importanti e che, nel caso di specie, non si trattasse di lavori di tale natura bens\u00ec di spese migliorative deducibili dal patrimonio dell\u2019usufruttuario.<\/span>
\nMa\u00eetre Gr\u00e9gory Damy<\/a>, Avvocato Nizza, IFI<\/span><\/p>\n<\/div>\n

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Costituiscono debito personale del nudo proprietario solo le spese di grandi riparazioni. L\u2019usufruttuario \u00e8 in linea di principio tassato all\u2019IFI sull\u2019intero valore di propriet\u00e0 dell\u2019immobile. Egli \u00e8 tenuto ad eseguire lavori di manutenzione dell\u2019immobile, mentre le spese per grandi riparazioni costituiscono un debito personale del nudo proprietario, che pu\u00f2 essere dedotto dal patrimonio imponibile di […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[327],"tags":[],"class_list":["post-3999","post","type-post","status-publish","format-standard","hentry","category-diritto-tributario"],"yoast_head":"\nIFI e smembramento proprietario - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"IFI e smembramento proprietario : solo le spese per riparazioni importanti costituiscono un debito personale\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/it\/ifi-e-smembramento-proprietario\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFI e smembramento proprietario - 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