Affitti in nero: bocciata norma del 2011


Il decreto sul Federalismo Fiscale del 2011 conteneva una disposizione che riguardava le locazioni: in particolare, venivano premiati gli inquilini che denunciavano quei proprietari di immobili che li affittavano in nero. Il dibattito era stato molto acceso perché se da un lato poteva essere giusto incitare alla denuncia per combattere l’evasione fiscale, dall’altro si rischiava di violare i diritti del proprietario.

L’articolo 3, infatti, autorizzava gli inquilini a registrare di propria iniziativa il contratto, anche senza la presenza e la firma del padrone di casa. Questo permetteva ai locatari di ricevere degli sconti sul canone e di assicurarsi un contratto 4+4. Condizioni a dir poco favorevoli soprattutto per quegli studenti che spesso faticavano a far regolarizzare la propria posizione ai proprietari di casa.

Quello che però non convinceva era la possibile insorgenza di gravi problemi in caso di necessario sfratto.

Ecco perché la Corte Costituzionale, da qualche giorno, ha deciso di bocciare questa norma come incostituzionale, in quanto le sanzioni previste erano troppo superiori alle cifre che potevano essere effettivamente evase non stipulando e registrando un contratto di locazione.

A essere multati, sostiene la Corte, sono i diritti di proprietà e questo non è ammissibile. Non al punto da poter addirittura imporre un tipo di contratto che va a esclusivo vantaggio dell’inquilino. Otto anni di sconto sono troppi e causerebbero una perdita per il proprietario dell’immobile in nessun modo recuperabile. E i conti non tornerebbero nemmeno per le casse dello Stato: a un canone più basso, infatti, corrisponde una base imponibile altrettanto bassa, il che farebbe sì che la norma vada a danneggiare perfino direttamente il Fisco.

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Pubblicato Martedì, 25 Marzo 2014 da Admin

Archiviato in: Diritto Immobiliare, Fisco

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