{"id":112905,"date":"2021-03-10T18:11:45","date_gmt":"2021-03-10T17:11:45","guid":{"rendered":"https:\/\/arlettipartners.com\/?p=112905"},"modified":"2025-12-01T09:08:17","modified_gmt":"2025-12-01T08:08:17","slug":"deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/","title":{"rendered":"Deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge"},"content":{"rendered":"<p style=\"text-align: left;\">L\u2019assegno di mantenimento periodico, corrisposto da un coniuge all\u2019altro in conseguenza di separazione legale \u00e8 onere deducibile, nella misura risultante dal provvedimento dell\u2019autorit\u00e0 giudiziaria o dall\u2019accordo di separazione. Tale disposizione non impedisce al coniuge tenuto al mantenimento, di adempiere alla propria obbligazione versando al terzo creditore le rate del mutuo a carico dell\u2019altro coniuge e maturando il diritto alla deduzione, dal proprio reddito, dei relativi esborsi entro il limite del valore dell\u2019assegno di mantenimento (trattandosi di una legittima modalit\u00e0 alternativa rispetto la corresponsione diretta dell\u2019assegno di mantenimento).<\/p>\n<h2 style=\"text-align: left;\">La conferma della sentenza<\/h2>\n<p style=\"text-align: left;\">La sentenza 5984\/2021 ha inoltre ribadito che al pari sono oneri deducibili i ratei del mutuo pagati da un coniuge in ottemperanza ad un patto di accollo interno contenuto in un accordo di separazione omologato dal Tribunale, ove tale esborso sia finalizzato al mantenimento del coniuge \u201cdebole\u201d.<\/p>\n<p style=\"text-align: left;\">Di conseguenza, il pagamento delle rate del mutuo non costituisce onere deducibile se invece deriva da un accordo liberamente pattuito tra le parti.<\/p>\n<p style=\"text-align: left;\">Sentenza corte di cassazione n. 5984 Marzo 2021<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sentenza della corte di cassazione Marzo 2021 in merito alla deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge.<\/p>\n","protected":false},"author":47,"featured_media":143268,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[1450],"tags":[],"country":[1503],"container":[6601],"service":[6645],"tag-di-competenza":[5604],"class_list":["post-112905","news","type-news","status-publish","has-post-thumbnail","hentry","category-income-tax-law","country-italia","container-tax-legal-services-for-individuals","service-uncategorized","tag-di-competenza-team-fiscale-italia-it"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge - Arletti Partners<\/title>\n<meta name=\"description\" content=\"Sentenza della corte di cassazione Marzo 2021 in merito alla deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge\" \/>\n<meta property=\"og:description\" content=\"Sentenza della corte di cassazione Marzo 2021 in merito alla deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/\" \/>\n<meta property=\"og:site_name\" content=\"Arletti Partners\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ArlettiPartners\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-01T08:08:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/arlettipartners.com\/wp-content\/uploads\/2022\/12\/citizenship.marriage.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1400\" \/>\n\t<meta property=\"og:image:height\" content=\"750\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\\\/\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\\\/\",\"name\":\"Deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge - Arletti Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/citizenship.marriage.png\",\"datePublished\":\"2021-03-10T17:11:45+00:00\",\"dateModified\":\"2025-12-01T08:08:17+00:00\",\"description\":\"Sentenza della corte di cassazione Marzo 2021 in merito alla deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/arlettipartners.com\\\/it\\\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\\\/#primaryimage\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/citizenship.marriage.png\",\"contentUrl\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/citizenship.marriage.png\",\"width\":1400,\"height\":750,\"caption\":\"full guide on how to apply for the Italian citizenship by marriage, cittadinanza italiana per matrimonio\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"News\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?post_type=news\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Tax Law\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/category\\\/legge-fiscale\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Income Tax Law\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/category\\\/imposte-sul-reddito\\\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#website\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/\",\"name\":\"Arletti Partners\",\"description\":\"Tax Advisors and Global Mobility Specialists\",\"publisher\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#organization\",\"name\":\"Arletti & Partners\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/logo.png.nuovo_.nero_.png\",\"contentUrl\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/logo.png.nuovo_.nero_.png\",\"width\":150,\"height\":32,\"caption\":\"Arletti & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/ArlettiPartners\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/aampp---arletti-amp-partners\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge - Arletti Partners","description":"Sentenza della corte di cassazione Marzo 2021 in merito alla deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/","og_locale":"it_IT","og_type":"article","og_title":"Deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge","og_description":"Sentenza della corte di cassazione Marzo 2021 in merito alla deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge.","og_url":"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/","og_site_name":"Arletti Partners","article_publisher":"https:\/\/www.facebook.com\/ArlettiPartners","article_modified_time":"2025-12-01T08:08:17+00:00","og_image":[{"width":1400,"height":750,"url":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2022\/12\/citizenship.marriage.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Tempo di lettura stimato":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/","url":"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/","name":"Deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge - Arletti Partners","isPartOf":{"@id":"https:\/\/arlettipartners.com\/it\/#website"},"primaryImageOfPage":{"@id":"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/#primaryimage"},"image":{"@id":"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/#primaryimage"},"thumbnailUrl":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2022\/12\/citizenship.marriage.png","datePublished":"2021-03-10T17:11:45+00:00","dateModified":"2025-12-01T08:08:17+00:00","description":"Sentenza della corte di cassazione Marzo 2021 in merito alla deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge.","breadcrumb":{"@id":"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/#primaryimage","url":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2022\/12\/citizenship.marriage.png","contentUrl":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2022\/12\/citizenship.marriage.png","width":1400,"height":750,"caption":"full guide on how to apply for the Italian citizenship by marriage, cittadinanza italiana per matrimonio"},{"@type":"BreadcrumbList","@id":"https:\/\/arlettipartners.com\/it\/deducibilita-delle-rate-del-mutuo-per-il-mantenimento-del-coniuge\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/arlettipartners.com\/it\/"},{"@type":"ListItem","position":2,"name":"News","item":"https:\/\/arlettipartners.com\/it\/?post_type=news"},{"@type":"ListItem","position":3,"name":"Tax Law","item":"https:\/\/arlettipartners.com\/it\/category\/legge-fiscale\/"},{"@type":"ListItem","position":4,"name":"Income Tax Law","item":"https:\/\/arlettipartners.com\/it\/category\/imposte-sul-reddito\/"},{"@type":"ListItem","position":5,"name":"Deducibilit\u00e0 delle rate del mutuo per il mantenimento del coniuge"}]},{"@type":"WebSite","@id":"https:\/\/arlettipartners.com\/it\/#website","url":"https:\/\/arlettipartners.com\/it\/","name":"Arletti Partners","description":"Tax Advisors and Global Mobility Specialists","publisher":{"@id":"https:\/\/arlettipartners.com\/it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/arlettipartners.com\/it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/arlettipartners.com\/it\/#organization","name":"Arletti & Partners","url":"https:\/\/arlettipartners.com\/it\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/arlettipartners.com\/it\/#\/schema\/logo\/image\/","url":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2022\/03\/logo.png.nuovo_.nero_.png","contentUrl":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2022\/03\/logo.png.nuovo_.nero_.png","width":150,"height":32,"caption":"Arletti & Partners"},"image":{"@id":"https:\/\/arlettipartners.com\/it\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/ArlettiPartners","https:\/\/www.linkedin.com\/company\/aampp---arletti-amp-partners\/"]}]}},"_links":{"self":[{"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/news\/112905","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/users\/47"}],"version-history":[{"count":1,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/news\/112905\/revisions"}],"predecessor-version":[{"id":222791,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/news\/112905\/revisions\/222791"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/media\/143268"}],"wp:attachment":[{"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/media?parent=112905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/categories?post=112905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/tags?post=112905"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/country?post=112905"},{"taxonomy":"container","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/container?post=112905"},{"taxonomy":"service","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/service?post=112905"},{"taxonomy":"tag-di-competenza","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/tag-di-competenza?post=112905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}