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IMMOBILI IN ITALIA E CONTRIBUENTI ESTERI: COSA CAMBIA PER LE DETRAZIONI SU RISTRUTTURAZIONI


Un contribuente residente all?"estero può beneficiare della detrazione del 50% per lavori di ristrutturazione su un immobile in Italia?A chiarirlo è l?"Agenzia delle Entrate con la Risposta n. 273 del 27 ottobre, che conferma: ai non residenti spetta solo la detrazione ordinaria del 36%. Il caso esaminato dall'Amministrazione finanziaria ha riguardato un cittadino italiano iscritto all?"AIRE e fiscalmente residente in Svizzera, proprietario di un immobile in Italia sul quale aveva eseguito lavori di manutenzione straordinaria, ristrutturazione edilizia e risanamento conservativo, che chiedeva se, per le spese sostenute nel 2025, potesse fruire della detrazione del 50% invece di quella ordinaria del 36%. Nel ricordare che, in base alla Legge di bilancio 2025, la detrazione per gli anni 2025–2027 spetta nella misura del 36%, ma può essere elevata al 50% solo se l?"immobile è adibito ad abitazione principale del contribuente, l?"Agenzia delle Entrate precisa che per “abitazione principale” si intende quella in cui il contribuente o i suoi familiari dimorano abitualmente.Poiché la residenza fiscale all?"estero esclude tale condizione, l?"immobile situato in Italia non può essere considerato abitazione principale e, di conseguenza, non dà diritto alla detrazione maggiorata.Pertanto, il contribuente residente all?"estero potrà beneficiare soltanto della detrazione del 36%, sempre che siano rispettati gli altri requisiti previsti dalla normativa vigente. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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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.
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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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