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Home Area Fiscale e Amministrativa Dichiarativi ed Adempimenti telematici 730: CONTRATTI DI LOCAZIONE STIPULATI CON STUDENTI UNIVERSITARI
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730: CONTRATTI DI LOCAZIONE STIPULATI CON STUDENTI UNIVERSITARI PDF Stampa E-mail
Area Fiscale e Amministrativa - Dichiarativi ed Adempimenti telematici
Lunedì 26 Aprile 2010 02:56

Possono essere detratti dal modello 730 i canoni di locazione sostenuti da studenti universitari i cui contratti sono stati debitamente registrati presso l'agenzia delle Entrate.
Per poter detrarre tali canoni condizione necessaria è l'iscrizione ad un corso di laurea universitaria ubicata in un comune diverso da quello di residenza la cui distanza minima dal comune di residenza deve essere almeno 100 Km e in una provincia diversa. Il calcolo del 100 Km prevede che debbano essere percorsi almeno 100 Km tra il comune di residenza ed il comune in cui è ubicato l'immobile locato con una delle vie  di comunicazione ordinarie come ad esempio la ferrovia oppure la rete stradale. Inoltre l'immobile deve trovarsi nel comune in cui è presente la facoltà universitaria o al massimo nei comuni limitrofi.
L'ammontare massimo ammesso in detrazione è pari ad € 2.633,00 ed è fisso al variare dei figli a carico che frequentano le strutture universitarie. Esempio se si hanno 2 figli a carico che frequentano 2 università diverse in due comuni differenti la spesa massima su cui applicare la detrazione del 19% è sempre 2.633,00 e non € 2.633,00 x 2.

 

Commenti (18)
  • mondin paola maria
    La detrazione sul 730 per le spese sostenute dagli studenti universitari iscritti a corsi di laurea in comune diverso dalla residenza per il canone di locazione vale anche per gli studenti di medicina che stanno facendo la specialità dopo la laurea?
  • Consulente  - Corsi di specializzazione dopo laurea
    Salve Sig.ra Mondin,
    dipende dalla tipologia della specializzazione. Se costituisce o meno una prosecuzione del corso di laurea o è una cosa totalmente diversa.
  • paolo migliaccio  - informazioni
    E' detraibile la spesa per locazione di un'immobile sostenuta da corsista di corso normale marescialli della marina e che quindi percepisce un regolare stipendio avendo un contratto a tempo indeterminato?? Il corso prevede regolarmente l'iscrizione ad un corso di laurea di scienze presso l'Università di Bari Aldo Moro e quindi l'allievo è a tutti gli effetti uno studente universitario.
    Grazie.
  • Consulente  - Spese Contratto di locazione universitaria
    Salve Paolo,
    se lei è iscritto all'Università, è a tutti gli effetti uno studente universitario non fuori corso e l'immobile è sito nel luogo dove lei è anche corsista allora si. In caso contrario no.
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