Leasing abitativo per l’acquisto di casa: come funziona

Leasing per l’acquisto della prima casa: è possibile effettuare la sospensione dei pagamenti in caso di oggettive difficoltà. È stata appena introdotta, dalla Legge di Stabilità 2016, un incentivo fiscale all’acquisto dell’abitazione tramite leasing (il cosiddetto leasing abitativo): si tratta di un contratto a metà tra l’affitto e la compravendita, mediante il quale un soggetto (detto “concedente”) offre in locazione ad un altro soggetto (detto utilizzatore) un’abitazione acquistata o fatta costruire proprio su indicazione di quest’ultimo.

Al termine della locazione, l’utilizzatore ha la facoltà di scegliere una delle seguenti ipotesi: – riscattare l’immobile, acquistandone la proprietà, mediante versamento un prezzo (cosiddetto “riscatto”) già stabilito nel contratto e che imputi i pagamenti dei canoni di locazione versati in passato ad acconti sul prezzo medesimo;

– rinnovare il contratto di locazione per un altro periodo;

– recedere dal contratto e liberare l’immobile. Il leasing per l’acquisto dell’abitazione non è una novità assoluta, poiché si avvicina molto a tale tipologia la recente forma contrattuale del “Rent to buy”, che prevede la concessione di un immobile in affitto, con la successiva possibilità di acquisto: tuttavia il leasing abitativo, rispetto al Rent to buy, offre all’utilizzatore dei vantaggi fiscali ed economici molto interessanti, tra i quali ….(CONTINUA)

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