ASSEGNO DIVORZIO CONTA IL CONTRIBUTO ALLA FAMIGLIA PRIMOCONSUMO

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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251 commenti su “ASSEGNO AL CONIUGE E CASA CONIUGALE. L’EX-CONIUGE PUO’ DEDURSI LE SOMME.”

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