Il contratto di comodato di un immobile, se stipulato in forma scritta, dev’essere registrato entro 20 giorni dalla stipula, con pagamento dell’imposta fissa di 200 euro, a prescindere dalla durata prevista [1].
Il contratto stipulato in forma verbale, invece, non va registrato.
Cos’è il comodato d’uso?
Il comodato è quel contratto con cui una parte (c.d. comodante) consegna all’altra (c.d. comodatario) una cosa mobile o immobile, affinché quest’ultimo se ne serva per un periodo o un uso determinato, assumendo l’obbligo di restituire la stessa cosa ricevuta alla scadenza del termine convenuto.
Si tratta di un tipo di contratto molto diffuso sia in ambito privato (ad esempio per conferire un immobile o affidare un’autovettura ad un familiare), sia in ambito commerciale (ad esempio per macchinari e attrezzature) ed utilizzato sia da imprese che da liberi professionisti. Va poi sottolineato come il comodato sia un contratto che per sua natura è gratuito: pertanto non è dovuto alcun corrispettivo salvo che nel contratto sia previsto diversamente.
Come si stipula il contratto di comodato? ….(continua)
Sorgente: Il comodato gratuito di un immobile abitativo va registrato?
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