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LA DETRAZIONE DELLE SPESE PER FAMILIARI A CARICO


Secondo l?"articolo 15 del TUIR, possono essere detratte dall?"IRPEF anche alcune spese sostenute nell?"interesse di familiari fiscalmente a carico. Tra le più ricorrenti segnaliamo: spese sanitarie premi assicurativi contributi previdenziali e contributi versati alle forme di previdenza complementare contributi versati ad enti e casse aventi fine assistenziale spese per asili nido spese scolastiche ed erogazioni liberali agli istituti scolastici spese universitarie e canoni di locazione degli studenti universitari fuori sede spese per gli abbonamenti ai servizi di trasporto pubblico Con riferimento agli oneri sostenuti per i familiari fiscalmente a carico l?"Agenzia Entrate ha più volte precisato che la detrazione spetta al contribuente al quale è intestato il documento che certifica la spesa. Se la spesa riguarda i figli, ha diritto a richiedere la detrazione il genitore che l?"ha sostenuta, indipendentemente dal fatto che egli sia titolare o meno anche della detrazione per figli a carico e dalla modalità di ripartizione con l?"altro genitore di quest?"ultima detrazione. Quando il documento è intestato al figlio fiscalmente a carico, le spese vanno dunque suddivise tra i genitori in relazione al loro effettivo sostenimento. Se le spese sono state sostenute da uno solo dei genitori, quest?"ultimo può quindi calcolare la detrazione sull?"intero importo, attestando tale circostanza sul documento comprovante la spesa. Nel caso in cui anche uno dei due genitori sia fiscalmente a carico dell?"altro, quest?"ultimo può portare in detrazione l?"intera spesa sostenuta nell?"interesse del figlio, anche se i documenti sono intestati all?"altro genitore.
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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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