Legge stabilità 2016 detrazione immobili acquistati e leasing.

Nuova detrazione IRPEF dell’IVA corrisposta per l’acquisto di immobili Viene introdotta una detrazione dall’IRPEF del 50% dell’importo corrisposto per il pagamento dell’IVA

Legge stabilità 2016 detrazione immobili acquistati e leasing.

Nuova detrazione IRPEF dell’IVA corrisposta per l’acquisto di immobili Viene introdotta una detrazione dall’IRPEF del 50% dell’importo corrisposto per il pagamento dell’IVA:

  • per l’acquisto, effettuato entro il 31.12.2016, di unità immobiliari a de­stinazione residenziale di classe energetica A o B;
  • cedute dalle imprese costruttrici.

La detrazione è pari al 50% dell’imposta dovuta sul corrispettivo d’acquisto ed è ripartita in 10 quote annuali.

Viene introdotta una nuova detrazione dall’IRPEF per coloro che acquistano un im­mo­bile da destinare ad abitazione principale attraverso un contratto di lo­ca­­zio­ne finanziaria. Nello specifico, al ricorrere di determinate condizioni, dal­l’IRPEF lorda si può detrarre un importo pari al 19% per:

  • i canoni ed i relativi oneri accessori,
  • il costo di acquisto dell’unità immobiliare riscattata,

derivanti da contratti di locazione finanziaria di unità immobiliari.

31/12/2015 19:21
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