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DETRAZIONE AUTO PER DISABILI: AMMESSA ANCHE IN CASO DI PERMUTA DELL?"USATO


Con Risoluzione n. 11 del 7 febbraio l'Agenzia delle Entrate, in risposta ad un contribuente aveva acquistato un'autovettura per il trasporto del figlio disabile a carico, pagando parte dell?"importo dovuto scomputando il valore di un veicolo usato venduto al concessionario stesso e parte con bonifico bancario, può fruire della detrazione Irpef del 19% calcolata sull?"intero prezzo del veicolo (nel rispetto del limite di 18.075,99 euro e con riferimento all'acquisto di un solo veicolo in un periodo di 4 anni decorrente dalla data di acquisto), se in possesso della documentazione idonea a dimostrare la “permuta” concordata con il venditore, ossia dalla quale risulti il soggetto acquirente (che sostiene la spesa), il prezzo di acquisto del veicolo nuovo nonché il "valore" dell'autovettura usata venduta al concessionario utilizzato a scomputo dell'importo dovuto a saldo (come, ad esempio, il contratto di acquisto del nuovo veicolo, l'atto di vendita del veicolo usato e/o la fattura di acquisto che riporti anche il "valore" compensato). Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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