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GLI IMMOBILI NEL REDDITO DI LAVORO AUTONOMO: APPROFONDIMENTO FNC


La disciplina del trattamento fiscale degli immobili nel reddito di lavoro autonomo, contenuta nell'art. 54 del TUIR, ha subìto nel corso degli anni diverse modifiche normative, che hanno comportato l'emergere di regole stratificate ed estremamente complesse. Spesso si è trattato di interventi mal coordinati che hanno suscitato e lasciato irrisolti numerosi dubbi interpretativi. Più volte è stata auspicata una riscrittura integrale dell'art. 54 del TUIR, al fine di garantire un maggior dettaglio e un miglior coordinamento sistematico della disciplina in materia di determinazione del reddito di lavoro autonomo. Sul tema il Consiglio e la Fondazione Nazionale dei Commercialisti hanno pubblicato il documento "Gli immobili nel reddito di lavoro autonomo", con il quale intendono fornire una panoramica della disciplina relativa al trattamento fiscale degli immobili connessi all'esercizio di arti e professioni. Il documento, in particolare, si sofferma sulle differenti regole relative ai componenti positivi e negativi di reddito a seconda l'immobile sia di tipo strumentale o utilizzato in uso promiscuo, distinguendo tra quelli acquisiti in proprietà o in leasing. Il documento è disponibile qui. Fonte: https://www.fondazionenazionalecommercialisti.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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