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fiscale: come sfruttare al meglio le detrazioni e i bonus per ristrutturazioni senza perdere i vantaggi fiscali"},"content":{"rendered":"

Scoprire la propria capienza fiscale<\/strong> \u00e8 fondamentale per non rischiare di perdere le agevolazioni previste dalla legge. Ecco una guida per navigare nel mondo delle detrazioni e dei bonus, e comprendere come ottenere i massimi benefici.<\/p>

\n
    \n
  1. Cos’\u00e8 la capienza fiscale e dove si trova\/a><\/li>\n
  2. Come calcolare la capienza fiscale: un esempio pratico<\/a><\/li>\n
  3. Alternative alle detrazioni: cessione del credito e sconto in fattura<\/a><\/li>\n
  4. Sei un geometra? La tua professione richiede un aggiornamento continuo?<\/a><\/li>\n<\/li>\n<\/ol>\n<\/div>

    Capienza fiscale: scopri come sfruttare al meglio le detrazioni fiscali e i bonus ristrutturazioni con una guida pratica per ottenere il massimo dalle agevolazioni previste.<\/h2>

    Per i contribuenti che intendono beneficiare delle detrazioni fiscali legate alle spese sostenute, specialmente in ambito di ristrutturazioni e altri bonus edilizi, \u00e8 essenziale avere una chiara idea della propria capienza fiscale. Anche se pu\u00f2 sembrare un calcolo complesso, \u00e8 un passaggio cruciale per sfruttare tutti i vantaggi fiscali disponibili. Questa operazione permette di recuperare parte delle imposte pagate, riducendo l’ammontare dell’IRPEF (imposta sul reddito delle persone fisiche) da versare.<\/p><\/a>

    Cos’\u00e8 la capienza fiscale e dove si trova<\/h3>

    In ambito tributario, la capienza fiscale rappresenta la capacit\u00e0 del contribuente di utilizzare al massimo le agevolazioni fiscali previste dalla normativa. Questo si traduce nel recupero di somme gi\u00e0 versate o nella riduzione dell’importo da pagare. \u00c8 fondamentale distinguere tra deduzioni e detrazioni fiscali, poich\u00e9 anche chi ha una capienza limitata, o \u00e8 “incapiente”, pu\u00f2 comunque beneficiare di alcune agevolazioni.<\/p>

    Quando si parla di incapienza, ci si riferisce a situazioni in cui il reddito rientra nella no tax area (la soglia sotto la quale non si \u00e8 tenuti a versare l’IRPEF) o si applicano regimi fiscali particolari, come il forfettario per i liberi professionisti. In queste circostanze, il contribuente non pu\u00f2 godere di ulteriori detrazioni, in quanto l’imposta \u00e8 gi\u00e0 azzerata. Tuttavia, chi paga pi\u00f9 imposte di quanto intende detrarre pu\u00f2 ottenere rimborsi o sconti.<\/p>

    A partire dal 2024, le aliquote di tassazione del reddito, attualmente suddivise in quattro scaglioni, saranno ridotte a tre: 23% per redditi fino a 28.000 euro, 35% per quelli tra 28.000 e 50.000 euro, e 43% per i redditi superiori a 50.000 euro. La capienza fiscale si determina confrontando l’imposta lorda (relativa all’anno precedente) con la rata annuale delle detrazioni spettanti. In caso di variazioni di reddito, questo calcolo va effettuato ogni anno.<\/p>

    Per chi utilizza il Modello 730<\/a>, l’imposta lorda \u00e8 riportata al rigo 16, mentre nel Modello Redditi Persone Fisiche (ex Modello Unico PF), il dato di riferimento \u00e8 nel rigo RN5. Se il risultato \u00e8 positivo, il contribuente ha una capienza fiscale sufficiente per sfruttare le detrazioni.<\/p><\/a>

    Come calcolare la capienza fiscale: un esempio pratico<\/h3>

    La capienza fiscale stabilisce quanto il contribuente possa beneficiare delle detrazioni. Se l’importo delle detrazioni supera la capienza, la parte eccedente andr\u00e0 persa. Ad esempio, se un contribuente versa 13.000 euro di IRPEF e ha diritto a 5.000 euro di detrazioni, pagher\u00e0 solo 8.000 euro di tasse, con i 5.000 euro che verranno rimborsati l’anno successivo. Tuttavia, se le detrazioni ammontano a 15.000 euro, potr\u00e0 detrarre solo fino a 13.000 euro, perdendo i restanti 2.000 euro.<\/p>

    Un altro aspetto da considerare \u00e8 che le varie detrazioni si sommano. Ad esempio, oltre alle spese di ristrutturazione edilizia, il contribuente pu\u00f2 aggiungere spese mediche, scolastiche o interessi passivi sul mutuo. Le percentuali di detrazione variano:<\/p>