{"id":270,"date":"2017-05-04T15:10:06","date_gmt":"2017-05-04T15:10:06","guid":{"rendered":"http:\/\/www.canarieconsulting.com\/blog\/?p=270"},"modified":"2017-11-16T12:27:14","modified_gmt":"2017-11-16T12:27:14","slug":"tassati-redditi-immobiliari-dei-non-residenti-alle-isole-canarie","status":"publish","type":"post","link":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/tassati-redditi-immobiliari-dei-non-residenti-alle-isole-canarie.php","title":{"rendered":"Come sono tassati i redditi immobiliari dei non residenti, alle Isole Canarie"},"content":{"rendered":"

 <\/p>\n

Tassazione non residenti: “Impuesto sobre la Renta de No Residentes\u201d (IRNR) per redditi immobiliari<\/strong><\/p>\n

I redditi immobiliari derivanti dall\u2019affitto dell\u2019immobile vengono assoggettati, dal 2016, all\u2019aliquota del 19%. La base imponibile \u00e9 data dal totale degli importi ricevuti con le deduzioni previste dalla legge dell\u2019imposta sul reddito delle persone fisiche.<\/p>\n

Tali redditi si dichiarano attraverso il modelo 210 il quale, a seconda del risultato, deve essere presentato entro i seguenti termini:<\/p>\n

– \u00a0 \u00a0 \u00a0 entro i primi 20 giorni dei mesi di aprile, luglio, ottobre e gennaio se risultano importi\u00a0da pagare;<\/p>\n

– \u00a0 \u00a0 \u00a0 dal 1 al 20 gennaio per autoliquidazioni con quota zero;<\/p>\n

– \u00a0 \u00a0 \u00a0 dal 1 febbraio ed entro il termine di 4 anni, per autoliquidazioni a credito.<\/p>\n

Anche per i redditi immobiliari derivanti da immobili destinati ad uso proprio l\u2019aliquota applicabile \u00e8 del 19%, ma in questo caso si considera quale reddito la quantit\u00e0 risultante dall\u2019applicazione al valore catastale del coefficiente corrispondente; i coefficienti sono:<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1,1% per gli immobili il cui valore catastale sia stato rivisto, modificato o entrato in vigore nel periodo d\u2019imposta o nei 10\u00a0 periodi d\u2019imposta precedenti.<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2% per il resto degli immobili.<\/p>\n

In questo caso la dichiarazione si presenta ugualmente attraverso il modello 210, ma entro il 31 dicembre\u00a0dell\u2019anno successivo.<\/p>\n

Nota importante.<\/strong><\/p>\n

I\u00a0contribuenti soggetti all’IRNR che riuniscano le seguenti caratteristiche:<\/p>\n

– \u00a0 \u00a0 \u00a0 siano persone fisiche;<\/p>\n

– \u00a0 \u00a0 \u00a0 siano residenti in un altro Stato membro UE o dello Spazio Economico Europeo;<\/p>\n

– \u00a0 \u00a0 \u00a0 che attestino\u00a0che il reddito ottenuto in Spagna durante l\u2019esercizio \u00e9 inferiore al 90% del minimo personale e familiare che gli sarebbe spettato secondo le proprie circostanze qualora residenti in Spagna e che i redditi ottenuti fuori dalla Spagna siano ugualmente inferiori al detto minimo;<\/p>\n

– \u00a0 \u00a0 \u00a0 che tali redditi siano stati effettivamente assoggettabili\u00a0all\u2019IRNR,<\/p>\n

possono richiedere l\u2019applicazione di un regime opzionale, la cui finalit\u00e0 \u00e8 che le imposte da pagare in Spagna si calcolino secondo le norme dell\u2019Imposta sul Reddito delle\u00a0Persone Fisiche (IRPF) senza per\u00f2 perdere la condizione di contribuenti IRNR.<\/p>\n

Se il risultato ottenuto \u00e8 una imposta\u00a0inferiore a quella\u00a0pagata a titolo di IRNR, possono chiedere il rimborso\u00a0\u00a0della parte eccedente.<\/p>\n

dottor Renato Spizzichino<\/p>\n","protected":false},"excerpt":{"rendered":"

  Tassazione non residenti: “Impuesto sobre la Renta de No Residentes\u201d (IRNR) per redditi immobiliari I redditi immobiliari derivanti dall\u2019affitto dell\u2019immobile vengono assoggettati, dal 2016, all\u2019aliquota del 19%. La base imponibile \u00e9 data dal totale degli importi ricevuti con le deduzioni previste dalla legge dell\u2019imposta sul reddito delle persone fisiche. Tali redditi si dichiarano attraverso […]<\/p>\n","protected":false},"author":1,"featured_media":271,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":""},"categories":[1],"tags":[9,10],"yoast_head":"\nCome sono tassati i redditi immobiliari dei non residenti, alle Isole Canarie | CANARIE CONSULTING<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/tassati-redditi-immobiliari-dei-non-residenti-alle-isole-canarie.php\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Come sono tassati i redditi immobiliari dei non residenti, alle Isole Canarie | CANARIE CONSULTING\" \/>\n<meta property=\"og:description\" content=\"  Tassazione non residenti: “Impuesto sobre la Renta de No Residentes\u201d (IRNR) per redditi immobiliari I redditi immobiliari derivanti dall\u2019affitto dell\u2019immobile vengono assoggettati, dal 2016, all\u2019aliquota del 19%. La base imponibile \u00e9 data dal totale degli importi ricevuti con le deduzioni previste dalla legge dell\u2019imposta sul reddito delle persone fisiche. 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