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nuovo catasto nelle riflessioni dell\u2019istituto di Studi Economici Nomisma"},"content":{"rendered":"<p class=\"MsoNormal\">La <a href=\"news\/16\/09\/2014\/riforma-catasto-2014-eppur-si-muove_3278.html\">riforma del <strong><em>nuovo catasto<\/em><\/strong><\/a> procede troppo lentamente, senza avviare speditamente la riparametrazione delle rendite catastali. Sono eloquenti i dati diffusi dall&rsquo;Agenzia delle Entrate dove emerge una flessione del 12,6% registrata nel 2014, riguardante il gettito Tasi-Imu relativo all&rsquo;abitazione principale, attestandosi a 3,5 miliardi di euro, a fronte dei circa 4 miliardi di euro del 2012.<\/p>\n<p class=\"MsoNormal\">Queste informazioni consentono di quantificare lo stimolo per il mercato che scaturirebbe dalle ipotesi di azzeramento dell&rsquo;imposizione sulla prima casa, recentemente avanzate dal Presidente del Consiglio dei Ministri Matteo Renzi riguardo il <strong><em>nuovo catasto<\/em><\/strong>. &nbsp;<\/p>\n<p class=\"MsoNormal\">&ldquo;A ben guardare&rdquo; secondo l&rsquo;Istituto di Studi Economici Nomisma &ldquo;si tratterebbe di un incentivo piuttosto modesto, quantificabile in circa lo 0,11% sul primo anno e comunque inferiore all&rsquo;1%, considerando i valori attualizzati su un orizzonte decennale. Con riferimento allo sgravio che una simile riforma garantirebbe al 76,6% di famiglie che vive in una casa di propriet&agrave;, il dato numerico risulta modesto e pari a 17 euro mese, vale a dire poco pi&ugrave; di un quinto del bonus di 80 euro, introdotto a partire da maggio 2014 per i lavoratori dipendenti e gli assimilati che guadagnano fino a 26mila euro.<\/p>\n<p class=\"MsoNormal\">A beneficiarne non sarebbero soltanto le famiglie a basso reddito, poich&eacute; la sperequazione delle basi imponibili su cui vengono calcolate le imposte sulla casa, acuite dagli effetti regressivi dell&rsquo;abolizione delle detrazioni, finirebbe per agevolare anche quei nuclei con disponibilit&agrave; economica tutt&rsquo;altro che modesta e con una propensione alla spesa rispetto alle variazioni del reddito pi&ugrave; contenuta, se paragonata con quelle delle famiglie meno abbienti.<\/p>\n<blockquote>\n<h3 class=\"MsoNormal\">&ldquo;Il complesso sistema fiscale che grava sui proprietari di immobili in Italia, pi&ugrave; volte riformato nel corso degli ultimi anni, si compone&rdquo; si legge nel documento realizzato dal Centro Studi &ldquo;di una componente di imposizione diretta gravante sul reddito derivante dagli immobili nonch&eacute; sul patrimonio stesso; di una componente indiretta che colpisce i trasferimenti di propriet&agrave; e i contratti traslativi&rdquo;<\/h3>\n<\/blockquote>\n<p class=\"MsoNormal\">C&rsquo;&egrave; una importante distinzione tra l&rsquo;abitazione principale e le altre abitazioni, cosiddette &lsquo;seconde case&rsquo;. L&rsquo;abitazione principale &egrave; esente da imposte sul reddito ed inoltre gode di importanti agevolazioni fiscali, tra le quali la detrazione degli interessi sui mutui connessi ad acquisto, costruzione o ristrutturazione dell&rsquo;immobile. Il trattamento fiscale dell&rsquo;abitazione di residenza invece, dal punto di vista della componente prettamente patrimoniale, si &egrave; modificato in pi&ugrave; occasioni negli anni pi&ugrave; recenti:<\/p>\n<ul>\n<li class=\"MsoNormal\">\n<h4>una prima volta con l&rsquo;esenzione dall&rsquo;Imposta Comunale sugli Immobili<\/h4>\n<\/li>\n<li class=\"MsoNormal\">\n<h4>una seconda volta con l&rsquo;assoggettamento all&rsquo;IMU,<\/h4>\n<\/li>\n<li class=\"MsoNormal\">\n<h4>una terza volta con una sua esenzione parziale<\/h4>\n<\/li>\n<li class=\"MsoNormal\">\n<h4>una quarta volta con l&rsquo;applicazione della neonata Tasi.<\/h4>\n<\/li>\n<\/ul>\n<p class=\"MsoNormal\">Gli immobili non adibiti ad abitazione principale sono tassati con l&rsquo;aliquota marginale ai fini dell&rsquo;imposta sul reddito da locazioni, sono soggetti all&rsquo;Imu che ha sostituito l&rsquo;Ici, l&rsquo;Irpef e le addizionali relative ai redditi fondiari associati agli immobili non affittati.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La riforma del nuovo catasto procede troppo lentamente, senza avviare speditamente la riparametrazione delle rendite catastali. Sono eloquenti i dati diffusi dall&rsquo;Agenzia delle Entrate dove emerge una flessione del 12,6% registrata nel 2014, riguardante il gettito Tasi-Imu relativo all&rsquo;abitazione principale, attestandosi a 3,5 miliardi di euro, a fronte dei circa 4 miliardi di euro del [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":6623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[45],"tags":[917,550],"class_list":["post-6622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-riforma-catasto","tag-catasto","tag-riforma-catasto"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nuovo catasto, schema impositivo e futuro della materia<\/title>\n<meta name=\"description\" content=\"Istituto di Studi Economici Nomisma: \u201crivedere lo 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