{"id":3229,"date":"2016-02-26T10:00:54","date_gmt":"2016-02-26T09:00:54","guid":{"rendered":"http:\/\/www.acliservicesardegna.com\/?p=3229"},"modified":"2016-02-26T10:26:37","modified_gmt":"2016-02-26T09:26:37","slug":"residenza-sanitaria-familiare-ricoverato","status":"publish","type":"post","link":"https:\/\/www.acliservicesardegna.com\/index.php\/2016\/02\/26\/residenza-sanitaria-familiare-ricoverato\/","title":{"rendered":"Residenza sanitaria: familiare ricoverato"},"content":{"rendered":"<p><span style=\"color: #ff0000;\"><strong>Fisco Oggi &#8211; La posta<\/strong><\/span><\/p>\n<p><em>Mio padre \u00e8 stato ricoverato presso una residenza sanitaria. Dall&#8217;attestazione rilasciatami, risulta che ho pagato per suo conto 5mila euro, di cui il 40% per prestazioni sanitarie. Posso detrarre o dedurre solo tali spese?<\/em><br \/>\n<strong>Vanni S.<\/strong><\/p>\n<p>Sono agevolabili le sole spese mediche e quelle di assistenza specifica, che devono essere espressamente indicate nella certificazione rilasciata dall&#8217;istituto di assistenza (paragrafo 2.1 della circolare 24\/E del 2004).<br \/>\nLe spese mediche e di assistenza specifica necessarie nei casi di grave e permanente invalidit\u00e0 o menomazione sono deducibili dal reddito (articolo 10, comma 1, lettera b, del Tuir), se sostenute per soggetti portatori di handicap ai sensi dell&#8217;articolo 3 legge 104\/92, indipendentemente dallo status di familiare a carico (paragrafo 3.1 della circolare 38\/E del 2010). In alternativa, qualora tali spese riguardino prestazione mediche specialistiche diverse dalle precedenti, \u00e8 possibile usufruire della detrazione d&#8217;imposta, ma solo se le stesse sono sostenute nell&#8217;interesse di soggetti a carico (articolo 15, comma 1, lettera c, del Tuir).<\/p>\n<p><em><strong>risponde<\/strong><\/em><br \/>\n<em><strong> Gianfranco Mingione<\/strong><\/em><br \/>\npubblicato Marted\u00ec, 16 Febbraio 2016<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fisco Oggi &#8211; La posta Mio padre \u00e8 stato ricoverato presso una residenza sanitaria. Dall&#8217;attestazione rilasciatami, risulta che ho pagato per suo conto 5mila euro, di cui il 40% per prestazioni sanitarie. Posso detrarre o dedurre solo tali spese? Vanni S. Sono agevolabili le sole spese mediche e quelle di assistenza specifica, che devono essere<\/p>\n","protected":false},"author":1,"featured_media":3264,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[36],"tags":[57,58,49,56],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.0.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Residenza sanitaria: familiare ricoverato - Acli Service Sardegna Caf Acli<\/title>\n<meta name=\"description\" content=\"residenza sanitaria familiare ricoverato articolo fisco oggi la posta Gianfranco Mingione 16 febbraio 2016\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.acliservicesardegna.com\/index.php\/2016\/02\/26\/residenza-sanitaria-familiare-ricoverato\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Residenza sanitaria: familiare ricoverato - Acli Service Sardegna Caf Acli\" \/>\n<meta property=\"og:description\" content=\"residenza sanitaria familiare ricoverato articolo fisco oggi la posta Gianfranco Mingione 16 febbraio 2016\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.acliservicesardegna.com\/index.php\/2016\/02\/26\/residenza-sanitaria-familiare-ricoverato\/\" \/>\n<meta property=\"og:site_name\" content=\"Acli Service Sardegna Caf Acli\" \/>\n<meta property=\"article:published_time\" content=\"2016-02-26T09:00:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-02-26T09:26:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.acliservicesardegna.com\/wp-content\/uploads\/2016\/02\/camera3-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"375\" \/>\n\t<meta property=\"og:image:height\" content=\"233\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Tempo di lettura stimato\">\n\t<meta name=\"twitter:data1\" content=\"1 minuto\">\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.acliservicesardegna.com\/#organization\",\"name\":\"Acli service sardegna srl\",\"url\":\"https:\/\/www.acliservicesardegna.com\/\",\"sameAs\":[],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.acliservicesardegna.com\/#logo\",\"inLanguage\":\"it-IT\",\"url\":\"https:\/\/www.acliservicesardegna.com\/wp-content\/uploads\/2013\/04\/caf-acliservicepng-e1454779505703.png\",\"width\":200,\"height\":200,\"caption\":\"Acli service sardegna srl\"},\"image\":{\"@id\":\"https:\/\/www.acliservicesardegna.com\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.acliservicesardegna.com\/#website\",\"url\":\"https:\/\/www.acliservicesardegna.com\/\",\"name\":\"Acli Service Sardegna Caf Acli\",\"description\":\"Il Caf Acli in Sardegna\",\"publisher\":{\"@id\":\"https:\/\/www.acliservicesardegna.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.acliservicesardegna.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"it-IT\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.acliservicesardegna.com\/index.php\/2016\/02\/26\/residenza-sanitaria-familiare-ricoverato\/#primaryimage\",\"inLanguage\":\"it-IT\",\"url\":\"https:\/\/www.acliservicesardegna.com\/wp-content\/uploads\/2016\/02\/camera3-1.jpg\",\"width\":375,\"height\":233},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.acliservicesardegna.com\/index.php\/2016\/02\/26\/residenza-sanitaria-familiare-ricoverato\/#webpage\",\"url\":\"https:\/\/www.acliservicesardegna.com\/index.php\/2016\/02\/26\/residenza-sanitaria-familiare-ricoverato\/\",\"name\":\"Residenza sanitaria: familiare ricoverato - 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