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ASSEGNO PERIODICO ALL?"EX CONIUGE: REQUISITI PER LA DEDUZIONE DAL REDDITO COMPLESSIVO


L?"Agenzia delle Entrate chiarisce le condizioni per dedurre dal reddito complessivo gli assegni periodici corrisposti all?"ex coniuge in seguito alla separazione. L?"assegno periodico corrisposto al coniuge può essere portato in deduzione dal reddito complessivo, purché siano rispettati i requisiti previsti dalla normativa fiscale. Sono invece esclusi dalla deduzione gli importi destinati al mantenimento dei figli. Lo ha ricordato l?"Agenzia delle Entrate in una risposta pubblicata sulla rivista telematica FiscoOggi, richiamando quanto previsto dall?"articolo 10, comma 1, lettera c), del Tuir.La deducibilità riguarda gli assegni periodici derivanti da una separazione legale ed effettiva, dallo scioglimento o annullamento del matrimonio oppure dalla cessazione dei suoi effetti civili. Importo deducibile e provvedimento dell?"autorità giudiziaria Un ulteriore requisito riguarda la quantificazione della somma: ai fini della deduzione, l?"importo deve essere quello stabilito da un provvedimento dell?"Autorità giudiziaria.La stessa possibilità opera, nei limiti previsti, quando l?"importo deriva da un accordo concluso mediante convenzione di negoziazione. Il chiarimento dell?"Agenzia conferma quindi che la deduzione fiscale dell?"assegno periodico non opera in modo automatico, ma è subordinata sia alla natura del versamento sia alle modalità con cui l?"obbligo di corresponsione e il relativo importo sono stati formalizzati. Fonte: https://www.fiscooggi.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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