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STUDIO DORIGHELLI

NON RESIDENTI IN ITALIA: CHIARIMENTI DALLE ENTRATE SULLA FRUIZIONE DETRAZIONI D'IMPOSTA PER FIGLI A CARICO


Nella Risposta n. 207/E del 9 luglio 2020 l'Agenzia delle Entrate ha chiarito che il contribuente con nazionalità italiana, residente all'estero da diversi anni e che presenta la dichiarazione dei redditi in Italia, in quanto proprietario di due immobili affittati con contratti di locazione registrati, per i quali versa l'imposta di registro, non può usufruire delle detrazioni d'imposta per figli a carico. Per poter beneficiare della suddetta detrazione è necessario infatti dimostrare di poter usufruire del regime dei "non residenti Schumacker" e quindi di poter beneficiare delle stesse detrazioni e deduzioni IRPEF previste per i contribuenti italiani. Fonte: https://www.agenziaentrate.gov.it
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

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  • 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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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

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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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