{"id":3545,"date":"2017-03-10T10:15:07","date_gmt":"2017-03-10T09:15:07","guid":{"rendered":"http:\/\/www.acliservicesardegna.com\/?p=3545"},"modified":"2017-03-10T10:54:25","modified_gmt":"2017-03-10T09:54:25","slug":"immobile-comodato-un-familiare","status":"publish","type":"post","link":"https:\/\/www.acliservicesardegna.com\/index.php\/2017\/03\/10\/immobile-comodato-un-familiare\/","title":{"rendered":"Immobile in comodato a un familiare"},"content":{"rendered":"<blockquote>\n<div class=\"title\">Qual \u00e8 il regime di tassazione Irpef di un immobile dato in uso gratuito a un familiare, situato nello stesso comune in cui il comodante possiede la sua abitazione principale?<\/div>\n<div class=\"view-data-field-firma-postafiscooggi-value\">Simone Campanella<\/div>\n<\/blockquote>\n<div class=\"view-data-field-risposta-quesito-value\"><strong>Gli immobili concessi in comodato non devono essere dichiarati dal comodatario, ma dal proprietario. Il reddito degli immobili a uso abitativo non locati, assoggettati a Imu, concorre nella misura del 50% alla formazione del reddito imponibile qualora siano ubicati nello stesso comune ove si trova l\u2019abitazione principale (legge 147\/2013). Per abitazione non locata si intende non solo un\u2019abitazione a disposizione, ma anche un immobile che sia stato concesso in comodato gratuito a parenti entro il terzo grado o affini entro il secondo. Nella dichiarazione dei redditi, dovr\u00e0 essere indicato il codice &#8220;3&#8221; nella colonna 12 (&#8220;casi particolari Imu&#8221;) del quadro RB di Unico.<\/strong><\/div>\n<div class=\"testoesteso_autore\">\n<p>&nbsp;<\/p>\n<p>risponde<\/p>\n<div id=\"node-42603\" class=\"node node-type-autore build-mode-full clearfix\">\n<div class=\"content\">\n<div class=\"field-field-nome-autore\">Gianfranco Mingione<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"testoesteso_datapubblicazione\">\u00a0pubblicato <span class=\"date-display-single\">Venerd\u00ec 20 Giugno 2014 su <a href=\"http:\/\/www.fiscooggi.it\/posta\/immobile-comodato-familiare\">FiscoOggi.it<\/a><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Qual \u00e8 il regime di tassazione Irpef di un immobile dato in uso gratuito a un familiare, situato nello stesso comune in cui il comodante possiede la sua abitazione principale? Simone Campanella Gli immobili concessi in comodato non devono essere dichiarati dal comodatario, ma dal proprietario. Il reddito degli immobili a uso abitativo non locati,<\/p>\n","protected":false},"author":1,"featured_media":3549,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[54,36],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.0.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Immobile in comodato a un familiare - Acli Service Sardegna Caf Acli<\/title>\n<link rel=\"canonical\" href=\"https:\/\/www.acliservicesardegna.com\/index.php\/2017\/03\/10\/immobile-comodato-un-familiare\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Immobile in comodato a un familiare - Acli Service Sardegna Caf Acli\" \/>\n<meta property=\"og:description\" content=\"Qual \u00e8 il regime di tassazione Irpef di un immobile dato in uso gratuito a un familiare, situato nello stesso comune in cui il comodante possiede la sua abitazione principale? Simone Campanella Gli immobili concessi in comodato non devono essere dichiarati dal comodatario, ma dal proprietario. Il reddito degli immobili a uso abitativo non locati,\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.acliservicesardegna.com\/index.php\/2017\/03\/10\/immobile-comodato-un-familiare\/\" \/>\n<meta property=\"og:site_name\" content=\"Acli Service Sardegna Caf Acli\" \/>\n<meta property=\"article:published_time\" content=\"2017-03-10T09:15:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-03-10T09:54:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.acliservicesardegna.com\/wp-content\/uploads\/2017\/03\/comodato-d-uso_o2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"250\" \/>\n\t<meta property=\"og:image:height\" content=\"214\" \/>\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\/2017\/03\/10\/immobile-comodato-un-familiare\/#primaryimage\",\"inLanguage\":\"it-IT\",\"url\":\"https:\/\/www.acliservicesardegna.com\/wp-content\/uploads\/2017\/03\/comodato-d-uso_o2.jpg\",\"width\":250,\"height\":214},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.acliservicesardegna.com\/index.php\/2017\/03\/10\/immobile-comodato-un-familiare\/#webpage\",\"url\":\"https:\/\/www.acliservicesardegna.com\/index.php\/2017\/03\/10\/immobile-comodato-un-familiare\/\",\"name\":\"Immobile in comodato a un familiare - 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