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Coefficienti del diritto di usufrutto dal 2017


In conseguenza della riduzione del tasso legale di interesse allo 0,10% con decorrenza 1.1.2017 (D.M. 7/12/2016 pubblicato sulla GU 291 del 14/12/2016), con Decreto del Ministro dell'Economia e delle Finanze del 23.12.2016 pubblicato sulla G.U. n. 305 del 31.12.2016 sono stati aggiornati i coefficienti relativi al diritto di usufrutto che si applicheranno agli atti pubblici formati, alle scritture private autenticate e non autenticate presentate per la registrazione, alle successioni apertesi e alle donazioni fatte a partire dall'1.1.2017. Viene quindi aggiornato il prospetto dei coefficienti allegati al Testo Unico dell'Imposta di Registro - D.P.R. 131/1986) come segue: Età del beneficiario (anni compiuti) Coefficiente da 0 a 20 950,00 da 21 a 30 900,00 da 31 a 40 850,00 da 41 a 45 800,00 da 46 a 50 750,00 da 51 a 53 700,00 da 54 a 56 650,00 da 57 a 60 600,00 da 61 a 63 550,00 da 64 a 66 500,00 da 67 a 69 450,00 da 70 a 72 400,00 da 73 a 75 350,00 da 76 a 78 300,00 da 79 a 82 250,00 da 83 a 86 200,00 da 87 a 92 150,00 da 93 a 99 100,00 Il Decreto fissa inoltre in 1000 volte il multiplo da utilizzare nella determinazione della base imponibile per la costituzione di rendite e pensioni. Come si calcola il diritto di usufrutto Valore di un immobile in piena proprietà: 150.000 euro (a) Tasso di interesse legale (da 1.1.2017) 0,10% (b) Età del beneficiario (anni compiuti) anni 55 - coefficiente da tabella di cui sopra = 650 (c) Rendita annua (a) x (b) = 150 (d) (d=150.000 x0,10%) Valore dell'usufrutto: (d) x (c) = 97.500 (e) (e= 650 x 150) Valore della nuda proprietà: (a) - (e) = 52.500 (= 150.000 - 97.500) Fonte: http://www.studiofranco.eu
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

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:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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