{"id":725,"date":"2023-05-11T16:18:08","date_gmt":"2023-05-11T16:18:08","guid":{"rendered":"https:\/\/www.canarieconsulting.com\/blog\/?p=725"},"modified":"2023-05-11T16:18:09","modified_gmt":"2023-05-11T16:18:09","slug":"tassazione-italiana-di-immobili-allestero","status":"publish","type":"post","link":"https:\/\/canarieconsulting.com\/blog\/contabilita\/tassazione-italiana-di-immobili-allestero.php","title":{"rendered":"Tassazione italiana di immobili all&#8217;estero"},"content":{"rendered":"\n<p>Chi si rivolge a noi ci pone un quesito \u201c Sono italiano e vorrei investire alle Canarie o in generale in Spagna, acquistando un immobile da mettere a reddito. Questo come sarebbe tassato in Italia?\u201d<\/p>\n\n\n\n<p>Rispondiamo a tale domanda.<\/p>\n\n\n\n<p>Esistono due principi molto importanti da valutare nel caso di redditi transnazionali:<\/p>\n\n\n\n<ul><li>se la persona fisica \u00e8 residente in Italia, viene tassata sui redditi prodotti ovunque (worldwide principle)<\/li><li>se la persona fisica non \u00e8 residente in Italia, viene tassata esclusivamente sui redditi prodotti in Italia.<\/li><\/ul>\n\n\n\n<p>Pertanto, la residenza fiscale \u00e8 sempre l&#8217;elemento fondamentale per comprendere come tassare un reddito generato all&#8217;estero.<\/p>\n\n\n\n<p>Come ben sappiamo per l&#8217;art. 2 del TUIR sono reputati residenti coloro che per quasi tutto il periodo di imposta:<\/p>\n\n\n\n<ul><li>Sono iscritti nelle anagrafi comunali della popolazione residente;<\/li><li>Hanno il domicilio nel territorio dello Stato ai sensi dell\u2019art. 43, comma 1 del codice civile;<\/li><li>Hanno la residenza nel territorio dello Stato ai sensi dell\u2019art. 43, comma 2 del codice civile.<\/li><\/ul>\n\n\n\n<p>Questi requisiti sono alternativi.<\/p>\n\n\n\n<p>Se il contribuente ha residenza fiscale in Italia, \u00e8 necessario comprendere come dichiarare i redditi da locazione estera nel modello Redditi.<\/p>\n\n\n\n<p>I criteri di imposizione degli immobili situati all\u2019estero sono individuati dall\u2019art. 70, comma 2 del TUIR, che prevede per gli immobili estere locati due caratteristiche:<\/p>\n\n\n\n<ol><li>Se il reddito derivante dalla locazione \u00e8 soggetto a imposte sui redditi nello Stato estero, occorre indicare nella dichiarazione italiana l\u2019ammontare dichiarato nello Stato ove \u00e8 situato l\u2019immobile. In questo caso spetta il credito per le imposte estere.<\/li><li>Se il reddito derivante dalla locazione non \u00e8 soggetto ad imposte sui redditi nello Stato estero, concorre alla formazione del reddito italiano il canone ridotto del 15%, senza poter fruire del credito per le imposte estere.<\/li><\/ol>\n\n\n\n<p>La prima azione da compiere \u00e8 comprendere come tali redditi vengono considerati nello Stato dove \u00e8 siutuato l&#8217;immobile. Questo comporter\u00e0 la corretta dichiarazione.<\/p>\n\n\n\n<p>Vuoi approfondire l&#8217;argomento e comprendere come saranno tassati i tuoi immobili all&#8217;estero? Contatta subito Canarie Consulting.<\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Tassazione italiana di immobili all&#8217;estero<\/p>\n","protected":false},"author":1,"featured_media":726,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":""},"categories":[4],"tags":[9,20,13,12,21],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tassazione italiana di immobili all&#039;estero | CANARIE CONSULTING<\/title>\n<meta name=\"description\" content=\"Tassazione italiana di immobili all&#039;estero\" \/>\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\/contabilita\/tassazione-italiana-di-immobili-allestero.php\" \/>\n<meta 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