Il diritto alla deduzione dell’assegno periodico corrisposto al coniuge è espressamente previsto dalla legge.
Il contributo all’affitto dellimmobile può dedursi se riconducibile al mantenimento del coniuge.
L’importante ai fini della deducibilità è che la somma sia riferibile al mantenimento del coniuge e non anche destinata al mantenimento dei figli.
Nel provvedimento di separazione è bene indicare in maniera dettagliata la parte dell’importo mensile destinata al coniuge e la parte destinata ai figli.
Si riporta testualmente di seguito quanto indicato nella Circolare n. 17/E/2015 dell’Agenzia delle Entrate sul tema. Avv. Ersilia Urbano
“L’art. 10, comma 1, lett. c), del TUIR considera deducibili dal reddito complessivo “gli assegni periodici corrisposti al coniuge, ad esclusione di quelli destinati al mantenimento dei figli, in conseguenza di separazione legale ed effettiva, di scioglimento o annullamento del matrimonio o di cessazione dei suoi
effetti civili, nella misura in cui risultano da provvedimenti dell’autorità
giudiziaria;”. Detti assegni costituiscono per il coniuge che ne beneficia redditi assimilati a quelli di lavoro dipendente ai sensi dell’art. 50, comma 1, lett. i), del TUIR e si presumono percepiti, salvo prova contraria, nella misura e alle scadenze risultanti dai relativi titoli, secondo quanto stabilito dall’art. 52, comma 1, lett. c), del TUIR. In merito alle somme che sono disposte dal giudice a favore del coniuge separato o divorziato, l’Agenzia ha più volte chiarito che la deducibilità prevista dal citato art. 10 del TUIR è limitata a quelle espressamente previste a titolo di assegno periodico di mantenimento del coniuge, con esclusione delle altre somme corrisposte una tantum o in luogo di detto assegno. Con la recente sentenza n. 13029 del 2013, la Cassazione civile ha ammesso la deducibilità delle “spese afferenti all’immobile di abitazione della moglie e del figlio” che il contribuente era tenuto a fronteggiare in base a provvedimento
dell’autorità giudiziaria emesso in sede di separazione legale. In tale sentenza è stabilito che “le spese per assicurare al coniuge la disponibilità di un alloggio costituiscono un contributo per il di lui mantenimento, ai sensi dell’art. 156 c.c.. In quanto la disponibilità di un’abitazione costituisce elemento essenziale per la vita di un soggetto.”. La Cassazione, nel ritenere sussistenti i presupposti per la deducibilità dal reddito complessivo delle spese per assicurare al coniuge la disponibilità di un alloggio a
titolo di assegno di mantenimento, in base all’art. 10, comma 1, lett. c), del TUIR, ha altresì evidenziato che nel caso esaminato tale contributo per la casa è “periodico, e corrisposto al coniuge stesso; inoltre è determinato dal giudice, sia pur ‘per relationem’ a quanto risulta da elementi certi e conoscibili.”.
Ciò premesso, si ritiene che gli importi stabiliti a titolo di spese per il canone di locazione e spese condominiali, qualora siano disposti dal giudice, quantificabili e corrisposti periodicamente all’ex-coniuge, abbiano i requisiti previsti dalla citata sentenza della Cassazione n. 13029 del 2013 per essere considerati alla stregua dell’assegno di mantenimento e, quindi, siano deducibili dal reddito complessivo del coniuge erogante ai sensi dell’art. 10, comma 1, lett. c), del TUIR. Nel caso in cui dette somme riguardino l’immobile a disposizione della moglie e dei figli, la deducibilità è limitata alla metà delle spese sostenute (cfr.art. 3 del DPR n. 42 del 1988). Per quel che attiene la quantificazione del “contributo casa”, si ritiene che l’importo del contributo, se non stabilito direttamente dal provvedimento dell’autorità giudiziaria, possa essere determinato ‘per relationem’, qualora il provvedimento preveda, ad esempio, l’obbligo di pagamento dell’importo relativo al canone di affitto o delle spese ordinarie condominiali relative all’immobile a disposizione dell’ex coniuge. In tal caso, la documentazioneattestante il sostenimento dell’onere potrà essere costituita, oltre che dal provvedimento dell’autorità giudiziaria, anche dal contratto d’affitto o dalla documentazione da cui risulti l’importo delle spese condominiali, nonché dalla documentazione comprovante l’avvenuto versamento.
Si evidenzia, inoltre, che la deduzione di tali somme ai sensi dell’art. 10, comma 1, lett. c), del TUIR da parte del coniuge erogante, comporta necessariamente la tassazione del corrispondente importo in capo all’altro coniuge separato, ai sensi del citato art. 50, comma 1, lett. i), del TUIR.” Avv. Ersilia Urbano
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Lisa Vanderpump has purchased a $5 million Las Vegas mansion.
The 64-year-old Bravo beauty decided to buy the Sin City abode after taking an in-person tour of the premises, which is situated
on a golf course, sources told TMZ on Monday.
The reality star-restaurateur visited the home following production of
the second season of her Hulu series Vanderpump Villa, closing on the transaction in a three-day span, insiders told the outlet.
The Real Housewives of Beverly Hills alum’s home in Las Vegas includes
amenities such as a large pool and incredible views of the surrounding desert area, according to the outlet.
The English socialite has been busy decorating the mansion and has ‘already settled in,’ insiders told the outlet.
Lisa Vanderpump, 64, pictured in LA in January, has purchased a $5 million Las Vegas
mansion
With the purchase, Vanderpump and her spouse of 42 years, Ken Todd, 79, expand their
real estate portfolio, which also includes their estate in Beverly Hills, called Villa Rosa.
Vanderpump has spent extended stretches in Las Vegas as she presides over a trio of local establishments.
Read More
EXCLUSIVE
Lisa Vanderpump and husband list West Hollywood condo
for $799k
They include Vanderpump à Paris at Paris
Las Vegas (opened in 2021), Vanderpump Cocktail Garden at Caesars
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‘It’s truly very exciting for us to be asked to create
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Vanderpump said, ‘We’ve so enjoyed our relationship with Caesars Entertainment and we are excited to expand.’
She said Pinky’s by Vanderpump would evoke nostalgia of the gambling town’s origins.
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create something that will encompass the stunning design of that time.
Vanderpump on September 22 took to Instagram with a panoramic shot from what appeared to be her Southern California mansion, writing, ‘Lovely Sunday, glad
to be home!’
Vanderpump has spent extended stretches in Las Vegas as she presides over a trio of local establishments.
Pictured at Flamingo Las Vegas in November of 2023
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Las VegasReal Housewives of Beverly Hills
Lady Gaga is getting back to basics.
Following her panned performance in the flop movie Joker: Folie à Deux,
the New York City native, 38, is releasing
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Diesase, the first of songs from her forthcoming seventh album, was teased Tuesday on the Grammy-winning artist’s
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Lady Gaga, 38, is going back to basics in her pop career following
her panned performance in the flop movie Joker: Folie à Deux.
Pictured at the film’s LA premiere last month
The New York City native is releasing a single titled Disease on Friday
Gaga also made public a Spotify playlist in which her letters in her songs spelled out the phrase ‘Gaga Disease,’ according to the outlet.
Lady Gaga on Monday posted an adjacent image of what appeared
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Read More
Joker: Folie À Deux is branded ‘bleak’ and the ‘most disappointing follow-up’ by critics
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Poker Face, is headed back to her pop persona following the September release
of her album Harlequin, which was inspired by Joker: Folie à Deux.
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Like the film, it was not an initial commercial success, marking her lowest ever entry for
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The singer is headed back to her pop persona following the September release of her album Harlequin,
which was inspired by Joker: Folie à Deux
Joker: Folie à Deux, starring Joaquin Phoenix opposite
the pop staple, underwhelmed with critics and in box
office revenues
Some fans have said that despite the film’s initial failure financially and with critics, it will be looked upon favorably years from now.
Lady Gaga has had some commercial success in recent months with her
pairing with Bruno Mars on Die With a Smile, which was released
in August, landing in the third spot on Billboard’s Hot 100.
In 2020, she put out the studio album Chromatica,
which initially landed in the top spot upon its debut and included the hit single Rain on Me,
a collaboration with Ariana Grande.
InstagramLady GagaSpotify
Making a wine cellar at your home or at your restaurant is a pretty good idea.
But how do you do this with a friendly budget? Having a large
space for the rack is always welcoming but what about
the small spaces? For building the natural wine
storage you need a dark and cool place. If you have not you can make an artificial wine storage
with the expertise of the designers. Placing the wine storage is not the last thing the experts can do,
they also make the place creative that will be suitable for the particular wine cellars.
Sure, you can invest an amount of money for making the storage.
However, the money is depended on the rack size and the design of the
racks. The skilled designers choose the easiest way to design at your home or at any commercial shop.
wine cellar racks
You need to follow some basic rules to install the cellar.
The basic things are point out below.
1. Location :
Basement is the ideal place for planning ancient looking wine storage construction. If you
have not a basement, choose the place which is cold.
The cold and lightless place is the perfect one for placing the cellar.
It is to be noted that, wine needs a particular temperature to get matured.
Sure, there are many times in the year where the temperature varies.
To keep continuing its ageing process you need to
choose the dark place. Avoid the place of too cold and too
hot. Depending upon the environment, the designers build the cellar.
But don’t worry; you can install the racks at any place of your home if your wine rack has all the functionalities to mature the time
at its proper timing. But, you need to do a proper maintenance of the wine stock
up racks.
2. The ideal temperature:
Simply, it has mentioned that wine needs a cool temperature.
The perfect temperatures for the growth of the
wine are 58 degrees Fahrenheit. Wine can’t stand sunlight, so you need to choose the dim or low-level light
for the ventilated wine cellar racks . The ideal humidity of the storage is 55-75%.
3. Keep a track of your collection:
It is best to keep a track of your collections. It’s pretty easy if
you take the initiative of this. By tracking of your collections, you can identify the number of your bottles.
So you are able to take the decision of building this
larger or medium or smaller.
4. Set this with your furniture:
If you have not sufficient place for placing the
wine storage, you can install this with other furniture
in your home. This can be pretty cheap for you. You can use the drawers, table,
and kitchen cabinets and so on.
5. Designing :
Designing a wine storage is dependent on the location and space
of the place. You can mention the experts the size of the this,
or you can give a layout of the cellar’s designs.
They will customize the design. You can also
visit their website for the wonderful wine cellar
construction. There you may get ample designs of the cellars that will fit in your room’s
size and style and also with your budget.
6. Ceilings and walls:
For building the cellar and ceilings and walls are an important factor.
It is ideal to place the moisture resistant drywall.
7. Doors:
It is recommended to place door for the cellar that
can resist the moisture of the this trendy innovation. You can install a glass door, but it
is not preferable for the insulation of the wines. If you want to display the wine bottles,
install the glass doors. But make sure that the glass door should be protected with the tempered glass.
Bottom Line:
The wine cellar is dependent on the perfect environment of the room.
If you have all the above factors in sufficient amount and suitable
state, you can properly build this wine stoarge . The experts will give you several tips to maintain this kind of
racks. And, don’t worry about the equipment of the storage.
A reputed company has all the adequate equipment to build the it.
If you find any challenging condition of building
this, you can consult with the experts .
They provide you with the quick solution for every problem regarding wine cellar.
Signature Cellars have the experts who provide wine cellar construction designs and services that will fit your place.
They maintain the highest standards of this industry by providing residential and commercial
cellar. If you hire them, you will get more advantages from them.
Their staffs have extensive experience in all aspects of wine cellar construction. They provide you with advice from the
initial stage of building the cellar through decorating it.
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The nickname of the Chicago Bears is “Da Bears.”
Abbie Chatfield has shared a very telling throwback image of herself
and boyfriend Adam Hyde, six months before they went Instagram Official.
The veteran presenter, 29, and the Peking Duk frontman went public with their relationship in June.
However another racy photo, taken before they became a couple, captured Abbie and Adam waiting patiently together in a fast food line, with the presenter
looking absolutely smitten over the strapping musician.
Abbie had a huge smile on her face in the adorable picture, as she
gazed intensely at Adam as they chatted while waiting to order.
She captioned the picture: ‘One year and two days since this
iconic photo of me being in love with Adam.
‘Before we ever even slept together LMAO. “Nah, I don’t have a crush on him anymore”.’
Abbie Chatfield has shared a very telling throwback image of her and her boyfriend
Adam Hyde, six months before they went Instagram Official.
Both pictured
The podcast host was braless in the image, and her
low-slung skirt showed plenty of skin.
Shortly after they went public with their relationship, Abbie opened up about
her sex life with her boyfriend in a candid and wide-ranging chat on her
It’s A Lot podcast.
She appeared on the bonus Ask Me Anything episode with Adam, in which they discussed their budding
romance.
As the new couple fielded questions about their bond, musician Adam cheekily boasted about the couple’s sizzling chemistry.
It comes after Abbie revealed the sexual act she would never engage in with her boyfriend.
She recently opened up about the launch of her ‘kink kit’
sex toys and admitted when it comes to bedroom fun, it’s strictly a two-person affair.
The veteran presenter, 29, whose relationship with the Peking Duk frontman went public in June, posted a loved-up
image of them to Instagram from November last year. The photo captured Abbie and Adam
waiting patiently together, with the presenter looking smitten
Read More
Abbie Chatfield’s boyfriend shares photo of them kissing to celebrate her ‘kink kit’ launch
While she does fantasise about having a ménage à trois, Abbie admitted it’s something she could never actually
go through with.
‘I have a fantasy about seeing my partner f*** someone else,’ she told News Corp.
‘But I think I know in my heart that I don’t actually want to
see it. I just want to talk about it like, that’s something that I find
hot. But in reality, would I want to see that? Probably not.’
‘Whenever we get to a point where we’re like, “let’s have a threesome!”, I’m like, “I don’t actually know if I’m gonna want to see that”,’ she continued.
Abbie and Adam’s relationship is stronger than ever since theyu
went public in June
Abbie ChatfieldInstagram
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เพิ่มเติมเกี่ยวกับไวน์ ใครสนใจเรื่องไวน์แนะนำให้ติดตามเว็บนี้เลยค่ะ
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My website :: Carolyn