Come dare in comodato la casa

Immobili: diritti e obblighi di comodante e comodatario, forma del contratto, corrispettivo, l’obbligo di restituzione del bene.

Il contratto di comodato sugli immobili è tornato alla ribalta grazie al bonus fiscale, contenuto nella legge di Stabilità 2016 [1], che consente di scontare al 50% sia l’IMU che la TASI per l’immobile concesso in comodato gratuito a un figlio o ai genitori (di tanto abbiamo parlato nell’articolo “Imu e Tasi per comodato a parenti”): uno sconto che potrebbe quasi azzerare il carico tributario sul mattone considerato che l’altro piatto forte della manovra di fine anno è proprio l’esenzione della Tasi sull’abitazione principale.

Ecco che allora risulta fondamentale comprendere la cornice del comodato, in cosa consiste e, soprattutto quali sono gli adempimenti pratici.

Cos’è il comodato

Il comodato (o prestito d’uso) è un contratto essenzialmente gratuito con il quale una parte (comodante) consegna un’immobile a un’altra parte (comodatario) che se ne serve per un tempo o per un uso determinati e si assume l’obbligo di restituire lo stesso immobile ricevuto.

Il comodato non può costituirsi con un atto unilaterale come il testamento, né può essere oggetto di un preliminare. Il comodato è molto simile alla locazione, salvo per il fatto che quest’ultima è normalmente a titolo oneroso (per cui è dovuto un canone), mentre il comodato è a titolo gratuito.

Il comodato non è inoltre una donazione perché non comporta il passaggio della proprietà del bene, posto l’obbligo di restituzione a carico del comodatario, anche dopo un periodo lungo.

Nessun canone

Il contratto di comodato si caratterizza per il fatto che il comodante, che consegna l’immobile al comodatario, non percepisce alcun corrispettivo per aver concesso l’uso dell’immobile del quale non può nemmeno chiedere la restituzione prima della scadenza del termine o dell’uso pattuito.

Il comodatario non deve dunque pagare alcun canone per l’uso dell’immobile, perché lo stesso viene concesso per motivi di amicizia o cortesia. In materia di comunione legale, i beni della comunione possono essere concessi in comodato con la volontà congiunta dei coniugi. Se un coniuge concede il bene senza il consenso dell’altro, questi, se non ha tempestivamente impugnato il contratto è obbligato a rispettarlo. Contrariamente a quanto avviene nella locazione, indipendentemente dalla durata del comodato (anche superiore a 9 anni), non è richiesta la trascrizione del contratto.

Forma del contratto   …… (continua)

Sorgente: Come dare in comodato la casa

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