Testo emendamenti Pacchetto martinat
Pagine | 719- |
Page 719
@Proposta 1)
All'articolo 15, comma 1, lettera b), del testo unico sulle imposte sui redditi approvato dal D.P.R. 22 dicembre 1986, n. 917 le parole: «7 milioni di lire (3.615,20 euro)» sono sostituite dalle seguenti: «7.200,00 euro».
@Proposta 2)
L'articolo 16 del testo unico sulle imposte sui red diti approvato dal D.P.R. 22 dicembre 1986, n. 917 è sostituito dal seguente:
I soggetti titolari di contratti di locazione di unità immobiliari, il cui reddito familiare complessivo non superi i 50.000 euro, adibite ad abitazione principale degli stessi, stipulati o rinnovati ai sensi dell'art. 1571 e seguenti del codice civile, possono dedurre dal proprio reddito complessivo il costo totale dei canoni riferiti al contratto di locazione
.
@Proposta 3)
All'articolo 8, comma 1, della legge 9 dicembre 1998, n. 431 le parole: «Nei comuni di cui all'articolo 1 del decreto legge 30 dicembre 1988, n. 551, convertito, con modificazioni, dalla legge 21 febbraio 1989, n. 61, e successive modificazioni» sono sostituite dalle seguenti: «In tutti i comuni».
@Proposta 4)
L'articolo 8, comma 4, della legge 9 dicembre 1998, n. 431 è soppresso.
@Proposta 5)
Nuovo articolo. «1. Il reddito derivante dalla locazione di immobili a seguito della stipula di contratti ai sensi dell'articolo 2, comma 3 della legge 9 dicembre 1998, n. 431, è soggetto ad una imposta sostitutiva dell'imposta dei redditi pari al 12,50%.
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Il reddito derivante dalla locazione di immobili di nuova costruzione o che hanno formato oggetto degli interventi di recupero...
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