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esercitare.",{"id":192,"name":193,"slug":194,"path":195,"parent_id":49,"show_in_nav":15,"show_in_nav_bar":15,"sort_order":36,"description":9,"has_published_articles":15},"5c43fd43-e659-49cd-995a-d0d102005822","Protesi","protesi","clinica\u002Fprotesi",{"id":197,"name":198,"slug":199,"path":200,"parent_id":49,"show_in_nav":15,"show_in_nav_bar":15,"sort_order":81,"description":9,"has_published_articles":16},"c5f3d90e-3436-4e3a-aac9-e14f7bb19270","Sleep Machine","sleep-machine","clinica\u002Fsleep-machine",{"id":202,"name":203,"slug":204,"path":205,"parent_id":42,"show_in_nav":15,"show_in_nav_bar":15,"sort_order":24,"description":9,"has_published_articles":16},"e28cf75e-013c-4005-9eab-3147d74caa1d","Tutorial","tutorial","merceologia\u002Ftutorial",{"id":207,"name":208,"slug":209,"path":210,"parent_id":12,"show_in_nav":15,"show_in_nav_bar":15,"sort_order":36,"description":9,"has_published_articles":16},"3381a79c-72bf-4126-a786-64c07e0acfda","Video","video","altro\u002Fvideo",{"article":212,"related":233},{"id":213,"title":214,"slug":215,"excerpt":216,"body":217,"cover_image_url":9,"author_id":218,"status":219,"access_level":220,"seo_title":9,"seo_description":9,"published_at":221,"created_at":222,"updated_at":222,"subtitle":9,"is_featured":16,"cover_image_caption":9,"search_vector":223,"audio_url":9,"faq":224,"featured_position":9,"legacy_id":225,"cover_image_is_ai_generated":16,"rating":9,"primary_category_id":26,"category_prefix":28,"audiences":226,"is_short":16,"attachment_path":9,"attachment_name":9,"attachment_size":9,"attachment_description":9,"article_categories":227,"authors":230},"38e72d77-2a68-4a90-9836-eb0c9996eda5","Quando conviene comprare lo studio e quando affittarlo?","quando-conviene-comprare-studio-quando-affittarlo","I professionisti, dentisti compresi, quando decidono di aprire lo studio o trasferirsi sono sempre di fronte ad un dubbio amletico: compro i locali oppure li affitto? Un interessante articolo…","\u003Cp>I professionisti, dentisti compresi, quando decidono di aprire lo studio o trasferirsi sono sempre di fronte ad un dubbio amletico: compro i locali oppure li affitto?\u003C\u002Fp>\u003Cp>Un interessante articolo pubblicato sull’ultimo numero del \u003Ca href=\"http:\u002F\u002F\">Bollettino dell’ANDI\u003C\u002Fa> Torino offre alcune utili indicazioni. Il quadro normativo di natura fiscale, spiegano gli autori dell’articolo (Federico Moine e Stefania Branca consulenti fiscali Andi Torino), è sempre “più stringente sui professionisti, ai quali non solo è stata negata l’applicabilità dell’ultima Legge Tremonti, ma che adesso non possono neppure più dedurre dal reddito l’acquisto dell’immobile strumentale da destinare a studio professionale”.\u003C\u002Fp>\u003Cp>Dal primo gennaio 2010, ricordano, “l’odontoiatra che voglia acquistare l’immobile da adibire a studio dentistico non potrà più beneficiare di alcuna deduzione, neppure acquistandolo in leasing”. Esclusi dalla restrizione coloro che hanno acquistato l’immobile nel triennio 2007-2009, che possono pertanto usufruire della relativa deduzione. \u003C\u002Fp>\u003Cp>Quindi come comportarsi?\u003C\u002Fp>\u003Cp>Ovviamente la scelta è soggettiva e necessita di varie considerazioni, tra le quale quelle fiscali. Ricordando che acquistando direttamente l’immobile non si potrà ottenere nessuna deduzione mentre si potrà dedurre interamente l’intero canone di locazione, i consulenti ANDI tracciano altre ipotesi.\u003C\u002Fp>\u003Cp>Se l’alloggio lo compra il coniuge e lo affitta allo studio odontoiatrico, il proprietario dell’alloggio (il coniuge) sarà tassato, pur con una riduzione forfettaria del 15%. \u003C\u002Fp>\u003Cp>Se invece l’immobile lo acquista una società immobiliare di famiglia, il costo di acquisto diventa deducibile per la società e l’odontoiatra che l’affitta potrà dedurre i canoni di locazione. “È una soluzione ad oggi ancora praticabile –commentano- pur tenendo conto che aumentano i costi amministrativi derivanti dal fatto di dover gestire anche la società immobiliare”. \u003C\u002Fp>\u003Cp>Dal punto di vista delle spese per la ristrutturazione e manutenzione ordinaria queste sono deducibili in sei anni. 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Il Master…","2009-10-23T00:00:00+00:00",[241],{"categories":242,"category_id":26},{"name":27,"path":28,"slug":28},{"title":9,"last_name":9,"first_name":232},{"id":245,"title":246,"slug":247,"category_prefix":28,"excerpt":248,"cover_image_url":9,"access_level":220,"published_at":249,"article_categories":250,"authors":253},"d46f103e-bad1-480f-ab38-bb97eb4582f8","Pubblicità sanitaria: come comportarsi","pubblicita-sanitaria-comportarsi","L'avv. Silvia Stefanelli spiega la normativa sulla pubblicità sanitaria. 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