Altre aliquote e detrazioni deliberate per l'anno 2007
CASISTICA DEGLI IMMOBILI
ALIQUOTA (per mille)
DETRAZIONE (in Euro)
REGIME ORDINARIO DELL'IMPOSTA
6,00
........
UNITA' ABITATIVE NON ADIBITE AD ABITAZIONE PRINCIPALE DEL SOGGETTO PASSIVO
7,00
.....
UNITA' IMMOBILIARE ADIBITA AD ABITAZIONE PRINCIPALE NELLA QUALE SI RISIEDE ANAGRAFICAMENTE E RELATIVE PERTINENZE
5,25
132,00*
UNITA' IMMOBILIARE POSSEDUTA A TITLE TO PROPERTY 'or usufruct by elderly people or disabled people living in nursing homes or health following hospitalization permanent, provided the same has not been used and related works (Regulation ICI art. 4, paragraph 2, letter c)
5, 25 132.00 *
UNITA 'GRANTED BY THE PROPERTY OWNER IN FREE TO USE RELATIVES UNTIL THE 2ND GRADE A CONDITION THAT THE SAME WAY occupy main residence and is home to REGISTER and related works (Regulation ICI art. 4, paragraph 2 , d) 5.25
132.00 * UNITS 'property used for residential purposes by ATC AND ASSIGNED TO RESIDENTS IN TURIN and related works;
UNITA' buildings owned by CIT ATC AND ASSIGNED AS A MAIN COUNTRY LIVING IN TURIN and related works;
UNITA 'PROPERTY BELONGING TO A BUILDING OWNED COOPERATIVE' INDIVISIBLE BY MAIN PARTNER COUNTRY FOR CARRYING ASSIGNS, AND THEIR LIVING IN TURIN (Regulations ICI art. 4 )
TAX REDUCED BY 50%
UNIT 'ESTATE PROPERTY CONSTITUTING THE ONLY' REAL ESTATE, WHICH THE OWNER CAN NOT 'GET IN POSSESSION ALTHOUGH THE EVICTION NOTICE (AFTER THREE ACCESS) and related works (Regulation ICI art. 4 , paragraph 2, letter f)
5.25 132.00 *
UNITA 'PROPERTY THAT IS NOT OCCUPIED AND WHICH IS NOT BEING REGISTERED CONTRACT LOCATION OF AT LEAST TWO YEARS (L. 431/98 art. 2, paragraph 4) 9
UNIT 'ESTATE rented COUNTRY AS A PRINCIPAL OF THE TERRITORIAL the conditions stipulated under Law 09/23/2003 431/98 Art. 2, paragraph 3 (L. 431/98 art. 2, paragraph 4) SUBJECT TO THE SUBMISSION OF LEASE RECORDED (Reg. ICI art. 4a)
1
Inagh UNIT PROPERTY, AND DID NOT USED UNINHABITABLE
TAX REDUCED BY 50% *
Every taxpayer who is entitled in a year, can take advantage of the deduction of € 132.00 and only once for a single housing unit. (Reg. ICI art. 4, paragraph 2 a) The units
not classified or not classified in the category "A" and actually used in the continuous use of a main by the proprietor or its partners and form RELEVANCE, enjoy the reduced rate provided for the same. For appliances intended to garage the car ADVANTAGE APPLY FOR ONE OF THEM. (Reg. ICI art. 4, paragraph 1)
The City of Turin, adjusting the orientation established by case law, it considers that the allocation of the marital home (eg. In cases of separation) is, assignee for the benefit of the spouse, the right to use the asset of a personal nature and therefore not comparable, the law of real property. Therefore, the ICI must still be paid by the owner according to its share of possession. NB: FROM 2001 ARE ALSO REQUIRED TO PAY ICI:
for real estate on which they are composed of timeshare rights (eg property or timeshare timeshare basis) payment is made by your condominium ICI or communion. For real estate
insistent on public lands that are the subject of concession, the concessionaire is required to pay the ICI. (WARNING: not to be confused with the right surface for which, as provided by art. 3 paragraph 1 of Legislative Decree no. 504/93 "liable to the tax are the owner of property referred to in paragraph 2 of ' art. 1, which holds the real right of usufruct, use, housing, lease, surface, on the same, even if not residing in the State or if they have not laid the headquarters or administrative activity or not exercising).
CASISTICA DEGLI IMMOBILI
ALIQUOTA (per mille)
DETRAZIONE (in Euro)
REGIME ORDINARIO DELL'IMPOSTA
6,00
........
UNITA' ABITATIVE NON ADIBITE AD ABITAZIONE PRINCIPALE DEL SOGGETTO PASSIVO
7,00
.....
UNITA' IMMOBILIARE ADIBITA AD ABITAZIONE PRINCIPALE NELLA QUALE SI RISIEDE ANAGRAFICAMENTE E RELATIVE PERTINENZE
5,25
132,00*
UNITA' IMMOBILIARE POSSEDUTA A TITLE TO PROPERTY 'or usufruct by elderly people or disabled people living in nursing homes or health following hospitalization permanent, provided the same has not been used and related works (Regulation ICI art. 4, paragraph 2, letter c)
5, 25 132.00 *
UNITA 'GRANTED BY THE PROPERTY OWNER IN FREE TO USE RELATIVES UNTIL THE 2ND GRADE A CONDITION THAT THE SAME WAY occupy main residence and is home to REGISTER and related works (Regulation ICI art. 4, paragraph 2 , d) 5.25
132.00 * UNITS 'property used for residential purposes by ATC AND ASSIGNED TO RESIDENTS IN TURIN and related works;
UNITA' buildings owned by CIT ATC AND ASSIGNED AS A MAIN COUNTRY LIVING IN TURIN and related works;
UNITA 'PROPERTY BELONGING TO A BUILDING OWNED COOPERATIVE' INDIVISIBLE BY MAIN PARTNER COUNTRY FOR CARRYING ASSIGNS, AND THEIR LIVING IN TURIN (Regulations ICI art. 4 )
TAX REDUCED BY 50%
UNIT 'ESTATE PROPERTY CONSTITUTING THE ONLY' REAL ESTATE, WHICH THE OWNER CAN NOT 'GET IN POSSESSION ALTHOUGH THE EVICTION NOTICE (AFTER THREE ACCESS) and related works (Regulation ICI art. 4 , paragraph 2, letter f)
5.25 132.00 *
UNITA 'PROPERTY THAT IS NOT OCCUPIED AND WHICH IS NOT BEING REGISTERED CONTRACT LOCATION OF AT LEAST TWO YEARS (L. 431/98 art. 2, paragraph 4) 9
UNIT 'ESTATE rented COUNTRY AS A PRINCIPAL OF THE TERRITORIAL the conditions stipulated under Law 09/23/2003 431/98 Art. 2, paragraph 3 (L. 431/98 art. 2, paragraph 4) SUBJECT TO THE SUBMISSION OF LEASE RECORDED (Reg. ICI art. 4a)
1
Inagh UNIT PROPERTY, AND DID NOT USED UNINHABITABLE
TAX REDUCED BY 50% *
Every taxpayer who is entitled in a year, can take advantage of the deduction of € 132.00 and only once for a single housing unit. (Reg. ICI art. 4, paragraph 2 a) The units
not classified or not classified in the category "A" and actually used in the continuous use of a main by the proprietor or its partners and form RELEVANCE, enjoy the reduced rate provided for the same. For appliances intended to garage the car ADVANTAGE APPLY FOR ONE OF THEM. (Reg. ICI art. 4, paragraph 1)
The City of Turin, adjusting the orientation established by case law, it considers that the allocation of the marital home (eg. In cases of separation) is, assignee for the benefit of the spouse, the right to use the asset of a personal nature and therefore not comparable, the law of real property. Therefore, the ICI must still be paid by the owner according to its share of possession. NB: FROM 2001 ARE ALSO REQUIRED TO PAY ICI:
for real estate on which they are composed of timeshare rights (eg property or timeshare timeshare basis) payment is made by your condominium ICI or communion. For real estate
insistent on public lands that are the subject of concession, the concessionaire is required to pay the ICI. (WARNING: not to be confused with the right surface for which, as provided by art. 3 paragraph 1 of Legislative Decree no. 504/93 "liable to the tax are the owner of property referred to in paragraph 2 of ' art. 1, which holds the real right of usufruct, use, housing, lease, surface, on the same, even if not residing in the State or if they have not laid the headquarters or administrative activity or not exercising).
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