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Home Area Fiscale e Amministrativa Dichiarativi ed Adempimenti telematici 730/2011: DETRAIBILI ANCHE GLI INTERESSI PASSIVI SU MUTUI RINEGOZIATI
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730/2011: DETRAIBILI ANCHE GLI INTERESSI PASSIVI SU MUTUI RINEGOZIATI PDF Stampa E-mail
Area Fiscale e Amministrativa - Dichiarativi ed Adempimenti telematici
Giovedì 14 Aprile 2011 06:43

L'Agenzia delle Entrate con la risoluzione n° 43 dello scorso 12 Aprile 2011 ha stabilito che tutti coloro che hanno rinegoziato il proprio mutuo  possono detrarre dal proprio modello dei redditi (730 o Unico) gli interessi passivi  legati all'acquisto, alla costruzione e/o alla ristrutturazione dell'abitazione principale. Nella risoluzione si fa presente che tali interessi sono considerati detraibili anche se derivano da un c/c accessorio e per un importo massimo di € 4.000,00.
Affinchè tuttavia sia possibile detrarre gli interessi passivi derivanti dalla rinegoziazione del mutuo, le banche dovranno indicare nella certificazione rilasciata al contribuente sia gli interessi corrisposti sul mutuo originario che quelli corrisposti sul mutuo rinegoziato.

Commenti (13)
  • Barbara  - mutuo rinegoziato
    Nel maggio 2011 ho cambiato casa. Avevo un mutuo di circa 75.000 euro sulla vecchia casa, l ho chiuso pagando i 75.000 euro alla banca e ne ho acceso uno nuovo sull' altra casa di 145.000 euro.
    Per il 730 mi hanno detto che posso detrarre gli interessi solo al 50% e quindi su un capitale di 75.000 euro. E' corretto??
    Grazie
  • Consulente  - Interessi s mtuo rinegoziato
    Salve Barbara,
    la risposta che le hanno dato è corretta.
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