“TFR or corporate fund?” “How to request mortgage solutions?” “How does the 65% EcoBonus work?” These are just some of the questions answered on the new platform of L'Economia del Corriere della Sera: “Ask the Expert”. A digital space designed to solve readers' doubts in the economic field thanks to the collaboration with Giuffrè Francis Lefebvre, a company specializing in legal, tax, employment and business information and consulting and in services dedicated to professionals and companies. This time it was the turn of taxes and separation between the spouses. Beyond the emotional impact it has, there are inevitable repercussions on the tax and financial situation of the former spouses. Therefore, the separated father asks our expert why, in light of the paradox that after the separation, his income doubled despite the significant deterioration of his economic situation, he was forced to give up the marital ceiling that he left to his ex-wife.
Personal law, not real
He wonders, “Should my house be declared among the family’s real estate assets, even if it belongs to my ex-wife (who has the right of residency)?” “In the event of separation, the enjoyment of the family home is attributed with the interests of the children being a priority. For this reason, and according to numerous rulings issued by the Court of Cassation, the waiver constitutes a right to personal enjoyment and not a real right.” Reference to Decree No. Order No. 6544 of March 3, 2023, in which the same court confirmed that “With the judicial ruling to relinquish the marital home in the event of legal separation or divorce, the husband is recognized as having an atypical personal right to enjoyment and not a real right.».
Tax deductions on installations
One question concerns changing the combinations and discounts given. The answer starts from the assumption that for installation-related work, you have access to:
«1) Renovation bonus (50% discount) only if part of a larger renovation project;
2) Environmental bonus (50% discount) if interventions related to windows, including frames, specify:
a) Improving the thermal properties of existing structures by supplying and installing a new window including the frame;
b) Improving the thermal properties of existing glass components, with additions and replacements.
Capital gain from sale
Another interesting question concerns the relationship between taxes and estates. The reader is wondering if there are taxes on any capital gains made from the purchase/sale of a property (not a first home). This will be a transaction that takes place within 5 years of purchase. The expert responds by saying, “NoCapital gains resulting from the sale of a building, including an apartment building, by a natural person acting as a private individual are financially relevant if the property was purchased no more than 5 years ago. The taxable capital gain is determined as the difference between the consideration collected in the tax period and the acquisition cost plus the relevant documented expenses (Article 68 TUIR).”
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