News

Conoscere gli aggiornamenti di mercato

Cedolare secca – Che cos’è

Inserito il 5 aprile 2019 da Arch. Screti in Fisco

La “cedolare secca” è un regime facoltativo, che si sostanzia nel pagamento di un’imposta sostitutiva dell’Irpef e delle addizionali (per la parte derivante dal reddito dell’immobile). In più, per i contratti sotto cedolare secca non andranno pagate l’imposta di registro e l’imposta di bollo, ordinariamente dovute per registrazioni, risoluzioni e proroghe dei contratti di locazione. La cedolare secca non sostituisce l’imposta di registro per la cessione del contratto di locazione.

La scelta per la cedolare secca implica la rinuncia alla facoltà di chiedere, per tutta la durata dell’opzione, l’aggiornamento del canone di locazione, anche se è previsto nel contratto, inclusa la variazione accertata dall’Istat dell’indice nazionale dei prezzi al consumo per le famiglie di operai e impiegati dell’anno precedente.

  • Attenzione: è possibile optare per la cedolare secca sia alla registrazione del contratto sia negli anni successivi, in caso di affitti pluriennali. Quando l’opzione non viene esercitata all’inizio, la registrazione segue le regole ordinarie; in questo caso, le imposte di registro e di bollo sono dovute e non sono più rimborsabili.
    In caso di proroga del contratto, è necessario confermare l’opzione della cedolare secca contestualmente alla comunicazione di proroga. La conferma dell’opzione deve essere effettuata entro 30 giorni dalla scadenza del contratto o di una precedente proroga.

Chi può scegliere la cedolare secca

Possono optare per il regime della cedolare secca le persone fisiche titolari del diritto di proprietà o del diritto reale di godimento (per esempio, usufrutto), che non locano l’immobile nell’esercizio di attività di impresa o di arti e professioni.

Per quali immobili

L’opzione può essere esercitata per unità immobiliari appartenenti alle categorie catastali da A1 a A11 (esclusa l’A10 – uffici o studi privati) locate a uso abitativo e per le relative pertinenze, locate congiuntamente all’abitazione, oppure con contratto separato e successivo rispetto a quello relativo all’immobile abitativo, a condizione che il rapporto di locazione intercorra tra le medesime parti contrattuali, nel contratto di locazione della pertinenza si faccia riferimento al quello di locazione dell’immobile abitativo e sia evidenziata la sussistenza del vincolo pertinenziale con l’unità abitativa già locata.

In caso di contitolarità dell’immobile l’opzione deve essere esercitata distintamente da ciascun locatore.

I locatori contitolari che non esercitano l’opzione sono tenuti al versamento dell’imposta di registro calcolata sulla parte del canone di locazione loro imputabile in base alle quote di possesso. Deve essere comunque versata l’imposta di bollo sul contratto di locazione.

L’imposta di registro deve essere versata per l’intero importo stabilito nei casi in cui la norma fissa l’ammontare minimo dell’imposta dovuta.

L’opzione per la cedolare secca può essere fatta anche per i contratti di locazione di tipo strumentale stipulati nel 2019. I locali commerciali devono essere classificati nella categoria catastale C/1 e avere una superficie fino a 600 metri quadrati, escluse le pertinenze. L’aliquota applicabile è del 21%.

Quali inquilini

Il regime della cedolare non può essere applicato ai contratti di locazione conclusi con conduttori che agiscono nell’esercizio di attività di impresa o di lavoro autonomo, indipendentemente dal successivo utilizzo dell’immobile per finalità abitative di collaboratori e dipendenti, salvo quanto previsto per i locali commerciali classificati nella categoria C1 (novità introdotta dalle legge di bilancio 2019 –comma 59 dell’articolo 1 della legge n. 145 del 30 dicembre 2018 – pdf).

L’opzione può essere esercitata anche per le unità immobiliari abitative, locate nei confronti di cooperative edilizie per la locazione o enti senza scopo di lucro, purché sublocate a studenti universitari e date a disposizione dei comuni con rinuncia all’aggiornamento del canone di locazione o assegnazione (Dl 47/2014).

Quanto dura l’opzione

L’opzione comporta l’applicazione delle regole della cedolare secca per l’intero periodo di durata del contratto (o della proroga) o, nei casi in cui l’opzione sia esercitata nelle annualità successive alla prima, per il residuo periodo di durata del contratto.

Il locatore ha comunque la facoltà di revocare l’opzione in ciascuna annualità contrattuale successiva a quella in cui è stata esercitata. Così come è sempre possibile esercitare nuovamente l’opzione, nelle annualità successive alla revoca, rientrando nel regime della cedolare secca.

La revoca deve essere effettuata entro 30 giorni dalla scadenza dell’annualità precedente e comporta il versamento dell’imposta di registro, eventualmente dovuta.

In caso di proroga del contratto, è necessario confermare l’opzione della cedolare secca contestualmente alla comunicazione di proroga. La conferma dell’opzione deve essere effettuata nel termine previsto per il versamento dell’imposta di registro, cioè entro 30 giorni dalla scadenza del contratto o di una precedente proroga. In caso di risoluzione del contratto, l’imposta di registro non è dovuta se tutti i locatori hanno optato per il regime della cedolare secca. Tuttavia, è necessario comunicare la risoluzione anticipata presentando all’ufficio dove è stato registrato il contratto il modello RLI debitamente compilato.

Quanto si paga

L’imposta sostitutiva si calcola applicando un’aliquota del 21% sul canone di locazione annuo stabilito dalle parti.

E’, inoltre, prevista un’aliquota ridotta per i contratti di locazione a canone concordato relativi ad abitazioni ubicate:

  • nei comuni con carenze di disponibilità abitative (articolo 1, lettera a) e b) del dl 551/1988). Si tratta, in pratica, dei comuni di Bari, Bologna, Catania, Firenze, Genova, Milano, Napoli, Palermo, Roma, Torino e Venezia e dei comuni confinanti con gli stessi nonché gli altri comuni capoluogo di provincia
  • nei comuni ad alta tensione abitativa (individuati dal Cipe).

Dal 2013 l’aliquota per questi contratti è pari al 15% (Dl 102/2013), ridotta al 10% per il quadriennio 2014-2017. Il Dl 47/2014 ha disposto che la stessa aliquota sia applicabile anche ai contratti di locazione stipulati nei comuni per i quali è stato deliberato, nei 5 anni precedenti la data di entrata in vigore della legge di conversione del decreto (28 maggio 2014), lo stato di emergenza a seguito del verificarsi di eventi calamitosi. Infine, con la legge di bilancio 2018 è stata prorogata di altri 2 anni (2018 e 2019) l’aliquota ridotta al 10% per i contratti a canone concordato…

Leggi l’intero articolo su:

https://www.agenziaentrate.gov.it/wps/content/nsilib/nsi/schede/fabbricatiterreni/cedolare+secca/scheda+informativa+cedolare+secca?page=contratticitt

319 Comments

  1. tlovertonet

    on   said 

    hello!,I love your writing so so much! percentage we communicate extra approximately your article on AOL? I need an expert on this house to solve my problem. Maybe that is you! Taking a look forward to peer you.

  3. limeira sao paulo

    on   said 

    Hi there, just became aware of your blog through Google, and found that it is truly informative. I am gonna watch out for brussels. I will be grateful if you continue this in future. Many people will be benefited from your writing. Cheers!

  4. rumusnya kulit sehat

    on   said 

    You really make it appear so easy with your presentation but I in finding this matter to be really one thing which I think I’d never understand. It kind of feels too complicated and extremely huge for me. I am looking ahead in your next submit, I¦ll try to get the cling of it!

  5. anggrek murah

    on   said 

    Hi my friend! I wish to say that this article is amazing, nice written and come with almost all important infos. I would like to look extra posts like this .

  7. kumpulan situs idn

    on   said 

    I do agree with all the ideas you’ve presented in your post. They are really convincing and will certainly work. Still, the posts are very short for starters. Could you please extend them a little from next time? Thanks for the post.

  9. Agricultural tyres

    on   said 

    Excellent beat ! I wish to apprentice while you amend your site, how can i subscribe for a blog web site? The account helped me a applicable deal. I have been a little bit acquainted of this your broadcast provided vibrant clear idea

  10. Role of ethical hackers in network security

    on   said 

    There are actually a lot of particulars like that to take into consideration. That is a nice point to convey up. I supply the thoughts above as common inspiration however clearly there are questions like the one you deliver up where an important factor will be working in trustworthy good faith. I don?t know if best practices have emerged round things like that, however I’m positive that your job is clearly recognized as a fair game. Both boys and girls feel the affect of only a moment’s pleasure, for the remainder of their lives.

  11. como ganhar tempo de exibição youtube

    on   said 

    Hello very nice website!! Guy .. Beautiful .. Superb .. I’ll bookmark your website and take the feeds also…I’m satisfied to search out so many useful information here within the put up, we’d like develop extra strategies in this regard, thanks for sharing.

  14. Soulmate Sketch

    on   said 

    I will right away grab your rss feed as I can not find your e-mail subscription link or newsletter service. Do you’ve any? Please let me know so that I could subscribe. Thanks.

  16. Leanbiome

    on   said 

    Thank you for any other magnificent article. The place else may anybody get that kind of info in such a perfect means of writing? I’ve a presentation subsequent week, and I’m at the search for such information.

  17. Viril Wood

    on   said 

    What i do not understood is actually how you’re not really much more well-liked than you may be now. You are so intelligent. You realize therefore considerably relating to this subject, produced me personally consider it from so many varied angles. Its like men and women aren’t fascinated unless it’s one thing to do with Lady gaga! Your own stuffs great. Always maintain it up!

  18. prime biome reviews

    on   said 

    Aw, this was a very nice post. In thought I wish to put in writing like this additionally – taking time and actual effort to make a very good article… but what can I say… I procrastinate alot and not at all appear to get one thing done.

  19. Prime Biome

    on   said 

    We’re a group of volunteers and starting a brand new scheme in our community. Your site offered us with valuable info to paintings on. You’ve performed an impressive process and our whole group will likely be thankful to you.

  20. aqua sculpt reviews

    on   said 

    Great article and right to the point. I am not sure if this is actually the best place to ask but do you guys have any ideea where to hire some professional writers? Thanks in advance 🙂

  22. aquasculpt

    on   said 

    Way cool, some valid points! I appreciate you making this article available, the rest of the site is also high quality. Have a fun.

  24. prodentim reviews

    on   said 

    It is really a nice and useful piece of information. I’m glad that you shared this useful information with us. Please keep us up to date like this. Thank you for sharing.

  25. cs revenda

    on   said 

    certainly like your website but you need to test the spelling on several of your posts. Many of them are rife with spelling issues and I to find it very bothersome to inform the truth nevertheless I?¦ll definitely come back again.

  27. Prostavive

    on   said 

    Thanks for the auspicious writeup. It in truth used to be a enjoyment account it. Glance complicated to more delivered agreeable from you! However, how can we communicate?

  28. Rentar carro bogota

    on   said 

    Hi, i think that i saw you visited my website thus i came to “go back the want”.I am trying to find things to improve my web site!I assume its ok to make use of some of your concepts!!

  29. stahlwandpool 150 tief

    on   said 

    You could certainly see your enthusiasm in the work you write. The world hopes for more passionate writers like you who are not afraid to say how they believe. Always follow your heart.

  34. Nerve Freedom

    on   said 

    Heya just wanted to give you a quick heads up and let you know a few of the pictures aren’t loading properly. I’m not sure why but I think its a linking issue. I’ve tried it in two different web browsers and both show the same outcome.

  35. เครื่องสำอาง

    on   said 

    There are certainly lots of particulars like that to take into consideration. That is a nice level to deliver up. I supply the thoughts above as general inspiration but clearly there are questions just like the one you carry up the place a very powerful thing might be working in sincere good faith. I don?t know if greatest practices have emerged round issues like that, but I’m certain that your job is clearly recognized as a good game. Each boys and girls really feel the influence of only a second’s pleasure, for the rest of their lives.

  36. EchoFree Review

    on   said 

    Thanks a bunch for sharing this with all of us you actually know what you are talking about! Bookmarked. Please also visit my site =). We could have a link exchange contract between us!

  37. stahlwandpool in steinoptik

    on   said 

    I have been browsing online more than three hours as of late, yet I never discovered any fascinating article like yours. It is lovely price sufficient for me. In my view, if all site owners and bloggers made just right content material as you probably did, the net can be a lot more useful than ever before.

  38. Lipozem

    on   said 

    It¦s in reality a great and helpful piece of information. I¦m satisfied that you just shared this helpful information with us. Please keep us informed like this. Thank you for sharing.

  40. Java Burn

    on   said 

    Very well written information. It will be helpful to anybody who employess it, including myself. Keep doing what you are doing – i will definitely read more posts.

  43. Prime Biome

    on   said 

    Good write-up, I am regular visitor of one’s site, maintain up the nice operate, and It’s going to be a regular visitor for a long time.

  44. สิวอุดตัน

    on   said 

    Nice read, I just passed this onto a colleague who was doing a little research on that. And he actually bought me lunch as I found it for him smile Therefore let me rephrase that: Thanks for lunch!

  45. Sugar Defender

    on   said 

    I like this site very much, Its a real nice office to read and receive information. “The superior man is modest in his speech, but exceeds in his actions.” by Confucius.

  48. Sugar Defender

    on   said 

    Appreciating the time and effort you put into your blog and in depth information you present. It’s awesome to come across a blog every once in a while that isn’t the same old rehashed material. Fantastic read! I’ve saved your site and I’m including your RSS feeds to my Google account.

  51. Weight loss pen Bangkok

    on   said 

    Amazing blog! Do you have any tips and hints for aspiring writers? I’m hoping to start my own website soon but I’m a little lost on everything. Would you propose starting with a free platform like WordPress or go for a paid option? There are so many options out there that I’m totally confused .. Any tips? Thank you!

  52. Lipozem

    on   said 

    Im no longer certain where you are getting your info, but great topic. I needs to spend some time studying much more or figuring out more. Thank you for excellent info I was looking for this info for my mission.

  53. Leanbiome

    on   said 

    Great tremendous things here. I am very satisfied to see your post. Thanks so much and i’m looking forward to touch you. Will you please drop me a mail?

  54. prime biome

    on   said 

    I think this is among the most important info for me. And i’m glad reading your article. But want to remark on few general things, The web site style is wonderful, the articles is really excellent : D. Good job, cheers

  55. tv por assinatura

    on   said 

    You can certainly see your skills in the work you write. The world hopes for more passionate writers like you who are not afraid to say how they believe. Always follow your heart.

  57. Leanbiome

    on   said 

    Great V I should certainly pronounce, impressed with your site. I had no trouble navigating through all the tabs and related information ended up being truly easy to do to access. I recently found what I hoped for before you know it in the least. Reasonably unusual. Is likely to appreciate it for those who add forums or something, website theme . a tones way for your customer to communicate. Nice task..

  58. natural mounjaro

    on   said 

    I wanted to send you the very small observation to finally thank you very much the moment again with the great strategies you’ve shared at this time. This has been really remarkably open-handed with people like you to allow publicly just what most people could have advertised for an e-book in order to make some cash on their own, most importantly considering the fact that you might well have tried it if you ever decided. Those concepts additionally acted like the easy way to be sure that other individuals have the identical interest the same as my own to see lots more with respect to this condition. I think there are lots of more pleasurable situations up front for those who read carefully your blog.

  60. salt trick for men

    on   said 

    Hiya very nice blog!! Man .. Excellent .. Amazing .. I will bookmark your web site and take the feeds also?KI am satisfied to find a lot of helpful information here in the put up, we need develop more techniques in this regard, thanks for sharing. . . . . .

  61. salt trick

    on   said 

    I’ve been browsing online greater than 3 hours lately, yet I by no means found any attention-grabbing article like yours. It is pretty price enough for me. In my view, if all site owners and bloggers made just right content material as you did, the net will probably be much more helpful than ever before. “Baseball is 90 percent mental. The other half is physical.” by Lawrence Peter Berra.

  64. aqua sculpt reviews

    on   said 

    Amazing blog! Is your theme custom made or did you download it from somewhere? A design like yours with a few simple adjustements would really make my blog jump out. Please let me know where you got your design. Many thanks

  68. ice water hack for weight loss

    on   said 

    What i do not realize is in truth how you’re no longer actually much more neatly-appreciated than you might be now. You are so intelligent. You realize thus considerably in terms of this topic, produced me personally imagine it from so many various angles. Its like men and women aren’t fascinated unless it is one thing to accomplish with Lady gaga! Your own stuffs outstanding. At all times maintain it up!

  69. Prime Biome Reviews

    on   said 

    Hello, i read your blog from time to time and i own a similar one and i was just curious if you get a lot of spam remarks? If so how do you protect against it, any plugin or anything you can advise? I get so much lately it’s driving me insane so any support is very much appreciated.

  70. ulti88

    on   said 

    I’ve been surfing online more than three hours today, yet I never found any interesting article like yours. It’s pretty worth enough for me. In my view, if all site owners and bloggers made good content as you did, the internet will be much more useful than ever before.

  71. home water filter

    on   said 

    Thanks for sharing excellent informations. Your web-site is very cool. I’m impressed by the details that you?¦ve on this blog. It reveals how nicely you understand this subject. Bookmarked this website page, will come back for extra articles. You, my friend, ROCK! I found simply the information I already searched all over the place and simply couldn’t come across. What a great site.

  72. Prime Biome

    on   said 

    Everything is very open and very clear explanation of issues. was truly information. Your website is very useful. Thanks for sharing.

  73. mitolyn reviews

    on   said 

    Can I simply say what a aid to seek out someone who really knows what theyre speaking about on the internet. You undoubtedly know how one can convey a problem to mild and make it important. Extra folks need to learn this and perceive this facet of the story. I cant consider youre no more popular because you positively have the gift.

  74. PrimeBiome

    on   said 

    Good day! I could have sworn I’ve been to this site before but after checking through some of the post I realized it’s new to me. Nonetheless, I’m definitely delighted I found it and I’ll be book-marking and checking back frequently!

  75. home water filter

    on   said 

    Good – I should certainly pronounce, impressed with your web site. I had no trouble navigating through all tabs as well as related information ended up being truly easy to do to access. I recently found what I hoped for before you know it at all. Reasonably unusual. Is likely to appreciate it for those who add forums or something, website theme . a tones way for your client to communicate. Nice task.

  76. aqua sculpt

    on   said 

    F*ckin’ amazing things here. I am very glad to see your article. Thanks a lot and i am looking forward to contact you. Will you kindly drop me a e-mail?

  78. Prodentim

    on   said 

    Hi there! Would you mind if I share your blog with my facebook group? There’s a lot of folks that I think would really enjoy your content. Please let me know. Thanks

  79. Tonic Greens

    on   said 

    I like what you guys are up also. Such intelligent work and reporting! Keep up the superb works guys I have incorporated you guys to my blogroll. I think it will improve the value of my web site 🙂

  80. online mba malaysia

    on   said 

    Thank you for some other informative website. Where else could I am getting that kind of information written in such an ideal method? I have a undertaking that I’m simply now operating on, and I have been on the glance out for such info.

  82. Mitolyn

    on   said 

    I loved as much as you’ll receive carried out right here. The sketch is attractive, your authored subject matter stylish. nonetheless, you command get got an nervousness over that you wish be delivering the following. unwell unquestionably come further formerly again as exactly the same nearly a lot often inside case you shield this hike.

  84. find here

    on   said 

    It is actually a great and useful piece of information. I¦m happy that you just shared this useful info with us. Please stay us informed like this. Thank you for sharing.

  87. modul ajar matematika

    on   said 

    Hi! I just wanted to ask if you ever have any issues with hackers? My last blog (wordpress) was hacked and I ended up losing a few months of hard work due to no data backup. Do you have any solutions to prevent hackers?

  88. https://cemaratoto.it.com/

    on   said 

    I am really loving the theme/design of your site. Do you ever run into any internet browser compatibility issues? A few of my blog audience have complained about my blog not working correctly in Explorer but looks great in Firefox. Do you have any recommendations to help fix this issue?

  90. global30

    on   said 

    Hello there! I know this is somewhat off topic but I was wondering if you knew where I could get a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having trouble finding one? Thanks a lot!

  91. https://fireflypcb.com/

    on   said 

    Nice post. I study something more difficult on totally different blogs everyday. It’s going to at all times be stimulating to learn content material from different writers and practice slightly something from their store. I’d desire to make use of some with the content material on my weblog whether you don’t mind. Natually I’ll offer you a hyperlink in your web blog. Thanks for sharing.

  92. aquasculpt

    on   said 

    I am not sure where you are getting your info, but great topic. I needs to spend some time learning more or understanding more. Thanks for great information I was looking for this info for my mission.

  93. Harga Honda WRV Semarang

    on   said 

    Nice post. I learn something more challenging on different blogs everyday. It will always be stimulating to read content from other writers and practice a little something from their store. I’d prefer to use some with the content on my blog whether you don’t mind. Natually I’ll give you a link on your web blog. Thanks for sharing.

  94. salt trick recipe

    on   said 

    Hello, i believe that i saw you visited my web site so i came to “go back the desire”.I’m trying to in finding issues to improve my website!I suppose its ok to use some of your ideas!!

  97. daduemas88

    on   said 

    What i do not understood is actually how you are not actually much more well-liked than you might be right now. You are so intelligent. You realize therefore considerably relating to this subject, made me personally consider it from numerous varied angles. Its like women and men aren’t fascinated unless it’s one thing to accomplish with Lady gaga! Your own stuffs outstanding. Always maintain it up!

  101. janda semok

    on   said 

    I like what you guys are up too. Such intelligent work and reporting! Keep up the superb works guys I¦ve incorporated you guys to my blogroll. I think it will improve the value of my web site 🙂

  102. Sciatisoothe

    on   said 

    Hello, you used to write great, but the last few posts have been kinda boring?K I miss your tremendous writings. Past few posts are just a bit out of track! come on!

  104. Stratos Alpha Review

    on   said 

    We’re a bunch of volunteers and opening a brand new scheme in our community. Your site offered us with helpful information to work on. You’ve done an impressive activity and our whole neighborhood might be grateful to you.

  105. Avv. Carlo Mercurio giuslavorista

    on   said 

    What i don’t understood is in fact how you are now not actually much more smartly-appreciated than you may be right now. You’re so intelligent. You understand thus considerably in relation to this topic, made me in my opinion consider it from a lot of various angles. Its like women and men don’t seem to be involved except it¦s something to accomplish with Woman gaga! Your own stuffs outstanding. At all times deal with it up!

  107. Stratos Alpha Reviews

    on   said 

    It?¦s really a great and useful piece of information. I am glad that you just shared this helpful info with us. Please keep us informed like this. Thank you for sharing.

  108. dewa slot 77

    on   said 

    I’ve been absent for some time, but now I remember why I used to love this web site. Thank you, I will try and check back more frequently. How frequently you update your website?

  110. สิวอุดตัน

    on   said 

    Hey very nice site!! Man .. Excellent .. Amazing .. I’ll bookmark your site and take the feeds also…I’m happy to find so many useful information here in the post, we need develop more strategies in this regard, thanks for sharing. . . . . .

  115. Aquasculpt review

    on   said 

    Aw, this was a very nice post. In idea I would like to put in writing like this additionally – taking time and actual effort to make a very good article… but what can I say… I procrastinate alot and on no account appear to get something done.

  117. Aquasculpt

    on   said 

    Hey very cool website!! Man .. Beautiful .. Amazing .. I’ll bookmark your site and take the feeds also…I am happy to find a lot of useful information here in the post, we need work out more strategies in this regard, thanks for sharing. . . . . .

  123. rateio curso sesap rn tecnico seguranca trabalho

    on   said 

    What i don’t realize is in reality how you’re not really much more smartly-appreciated than you may be now. You are so intelligent. You already know therefore considerably on the subject of this matter, produced me for my part believe it from so many numerous angles. Its like women and men aren’t fascinated unless it¦s one thing to accomplish with Girl gaga! Your individual stuffs great. Always handle it up!

  131. Purdentix reviews

    on   said 

    With havin so much content and articles do you ever run into any issues of plagorism or copyright infringement? My website has a lot of unique content I’ve either authored myself or outsourced but it seems a lot of it is popping it up all over the internet without my authorization. Do you know any methods to help protect against content from being ripped off? I’d definitely appreciate it.

  134. Brazilian natural mounjaro recipe

    on   said 

    I cling on to listening to the news broadcast speak about getting boundless online grant applications so I have been looking around for the most excellent site to get one. Could you advise me please, where could i find some?

  135. Aqua sculpt

    on   said 

    Hi , I do believe this is an excellent blog. I stumbled upon it on Yahoo , i will come back once again. Money and freedom is the best way to change, may you be rich and help other people.

  136. poolfilteranlage

    on   said 

    Hello there, simply changed into alert to your blog via Google, and located that it is really informative. I am going to be careful for brussels. I will be grateful in the event you continue this in future. Numerous people will be benefited from your writing. Cheers!

  139. Purdentix reviews

    on   said 

    whoah this blog is fantastic i love reading your articles. Keep up the great work! You know, lots of people are searching around for this info, you can aid them greatly.

  140. status app

    on   said 

    Hey, you used to write wonderful, but the last few posts have been kinda boringK I miss your super writings. Past several posts are just a bit out of track! come on!

  143. Blue salt trick

    on   said 

    Excellent post. I used to be checking continuously this blog and I am inspired! Very helpful info specifically the ultimate part 🙂 I take care of such information a lot. I used to be seeking this particular info for a very lengthy time. Thanks and best of luck.

  144. suporti de asezare lemn

    on   said 

    It?¦s actually a great and useful piece of information. I?¦m glad that you simply shared this helpful information with us. Please stay us up to date like this. Thanks for sharing.

  146. Mitolyn reviews

    on   said 

    I’ve read a few good stuff here. Certainly worth bookmarking for revisiting. I wonder how much effort you put to create such a excellent informative website.

  149. Ice water hack recipe

    on   said 

    I discovered your blog site on google and check a few of your early posts. Continue to keep up the very good operate. I just additional up your RSS feed to my MSN News Reader. Seeking forward to reading more from you later on!…

  150. slot online terpercaya

    on   said 

    Hello very cool blog!! Guy .. Excellent .. Superb .. I’ll bookmark your site and take the feeds additionallyKI’m happy to seek out a lot of helpful information here within the publish, we’d like develop more strategies in this regard, thanks for sharing. . . . . .

  153. dolphmicrowave.com

    on   said 

    I have not checked in here for some time since I thought it was getting boring, but the last few posts are great quality so I guess I will add you back to my everyday bloglist. You deserve it my friend 🙂

  154. Ice water hack recipe

    on   said 

    Hello there! This is my first visit to your blog! We are a group of volunteers and starting a new initiative in a community in the same niche. Your blog provided us useful information to work on. You have done a extraordinary job!

  155. สล็อตเครดิตฟรี

    on   said 

    Good day I am so thrilled I found your blog page, I really found you by accident, while I was searching on Yahoo for something else, Anyways I am here now and would just like to say thanks a lot for a remarkable post and a all round thrilling blog (I also love the theme/design), I don’t have time to read through it all at the minute but I have saved it and also added in your RSS feeds, so when I have time I will be back to read much more, Please do keep up the fantastic job.

  156. Costume Store

    on   said 

    After study a few of the blog posts on your website now, and I truly like your way of blogging. I bookmarked it to my bookmark website list and will be checking back soon. Pls check out my web site as well and let me know what you think.

  157. Appanail

    on   said 

    Hey very cool website!! Man .. Excellent .. Amazing .. I will bookmark your site and take the feeds also…I’m happy to find numerous useful information here in the post, we need work out more techniques in this regard, thanks for sharing. . . . . .

  158. maxbet88

    on   said 

    It is truly a nice and helpful piece of info. I am satisfied that you shared this useful info with us. Please stay us up to date like this. Thanks for sharing.

  164. situs slot resmi

    on   said 

    Hiya, I’m really glad I’ve found this info. Today bloggers publish only about gossips and internet and this is actually annoying. A good website with exciting content, that is what I need. Thanks for keeping this website, I will be visiting it. Do you do newsletters? Cant find it.

  166. Lavanderia

    on   said 

    You made a number of nice points there. I did a search on the issue and found nearly all folks will consent with your blog.

  168. genting call girl

    on   said 

    Thanks for sharing superb informations. Your website is very cool. I am impressed by the details that you have on this web site. It reveals how nicely you perceive this subject. Bookmarked this website page, will come back for more articles. You, my friend, ROCK! I found just the information I already searched everywhere and simply could not come across. What a great web site.

  170. ayuda PFG arquitectura

    on   said 

    Definitely believe that which you said. Your favorite justification appeared to be on the internet the simplest thing to be aware of. I say to you, I definitely get annoyed while people think about worries that they just don’t know about. You managed to hit the nail upon the top as well as defined out the whole thing without having side effect , people can take a signal. Will likely be back to get more. Thanks

  171. ayuda PFG arquitectura

    on   said 

    Hello, you used to write magnificent, but the last few posts have been kinda boringK I miss your super writings. Past few posts are just a little bit out of track! come on!

  172. radiant

    on   said 

    I have been checking out a few of your articles and i can state pretty good stuff. I will definitely bookmark your website.

  173. ayuda PFG arquitectura

    on   said 

    Hey! I could have sworn I’ve been to this website before but after checking through some of the post I realized it’s new to me. Anyways, I’m definitely delighted I found it and I’ll be bookmarking and checking back often!

  174. Fitspresso Amazon

    on   said 

    FitSpresso is a dietary supplement designed to aid weight loss, improve energy levels, and promote overall wellness. It targets key areas of weight management by enhancing metabolism, controlling appetite, and supporting fat-burning processes.

  175. dermal filler

    on   said 

    I have been absent for some time, but now I remember why I used to love this blog. Thanks , I¦ll try and check back more frequently. How frequently you update your site?

  176. canguro para correr

    on   said 

    I found your weblog site on google and verify a number of of your early posts. Proceed to keep up the excellent operate. I simply further up your RSS feed to my MSN Information Reader. Looking for ahead to reading more from you later on!…

  179. dongle bluetooth

    on   said 

    Wow, marvelous blog format! How long have you been blogging for? you made blogging glance easy. The full look of your web site is fantastic, as well as the content material!

  184. ayuda PFG arquitectura

    on   said 

    I’m impressed, I need to say. Really hardly ever do I encounter a weblog that’s each educative and entertaining, and let me inform you, you may have hit the nail on the head. Your idea is excellent; the issue is one thing that not enough individuals are talking intelligently about. I am very completely happy that I stumbled throughout this in my seek for one thing referring to this.

  186. ayuda PFC arquitectura

    on   said 

    A formidable share, I simply given this onto a colleague who was doing slightly evaluation on this. And he in reality bought me breakfast as a result of I found it for him.. smile. So let me reword that: Thnx for the deal with! However yeah Thnkx for spending the time to discuss this, I feel strongly about it and love reading more on this topic. If attainable, as you grow to be experience, would you thoughts updating your blog with extra particulars? It is highly helpful for me. Massive thumb up for this weblog publish!

  187. Tonic Greens

    on   said 

    Thanks , I have recently been searching for information about this topic for ages and yours is the best I’ve found out till now. But, what concerning the conclusion? Are you certain concerning the supply?

  188. Seo Uruguay

    on   said 

    Useful information. Lucky me I found your website accidentally, and I am surprised why this accident didn’t came about in advance! I bookmarked it.

  190. lighting austin

    on   said 

    Pretty nice post. I simply stumbled upon your blog and wished to say that I’ve truly loved browsing your blog posts. In any case I will be subscribing to your feed and I am hoping you write once more very soon!

  194. Prime Biome

    on   said 

    I like what you guys are up too. Such clever work and reporting! Carry on the superb works guys I?¦ve incorporated you guys to my blogroll. I think it will improve the value of my web site 🙂

  198. Stratos Alpha

    on   said 

    Hi there! Do you use Twitter? I’d like to follow you if that would be ok. I’m absolutely enjoying your blog and look forward to new updates.

  201. Danmajet

    on   said 

    Great write-up, I am regular visitor of one’s website, maintain up the excellent operate, and It’s going to be a regular visitor for a lengthy time.

  202. plataforma IPTV

    on   said 

    Hey There. I found your weblog the use of msn. This is a very neatly written article. I will be sure to bookmark it and come back to learn more of your helpful info. Thank you for the post. I will certainly comeback.

  203. Memo Force

    on   said 

    I will right away grab your rss as I can not to find your email subscription link or e-newsletter service. Do you have any? Please allow me recognize so that I may subscribe. Thanks.

  204. win11bet

    on   said 

    I’ve recently started a site, the info you offer on this site has helped me greatly. Thanks for all of your time & work.

  206. ผ่อนไอโฟน

    on   said 

    Fantastic items from you, man. I’ve be aware your stuff prior to and you are just extremely fantastic. I actually like what you have got right here, really like what you are stating and the way in which you are saying it. You’re making it entertaining and you still care for to keep it sensible. I cant wait to learn much more from you. That is really a tremendous web site.

  207. prime biome

    on   said 

    Open-world games are the best! Nothing beats the feeling of total freedom, exploring vast landscapes, and creating your own adventure.

  208. SciatiSoothe

    on   said 

    Very interesting information!Perfect just what I was searching for! “To be without some of the things you want is an indispensable part of happiness.” by Bertrand Russell.

  213. levitra

    on   said 

    I really appreciate this post. I¦ve been looking everywhere for this! Thank goodness I found it on Bing. You’ve made my day! Thanks again

  216. rajaslot

    on   said 

    What i do not realize is actually how you are not actually much more well-liked than you may be now. You’re so intelligent. You realize therefore considerably relating to this subject, made me personally consider it from so many varied angles. Its like men and women aren’t fascinated unless it is one thing to do with Lady gaga! Your own stuffs outstanding. Always maintain it up!

  219. Serena Flow

    on   said 

    I really enjoy looking at on this internet site, it has excellent content. “Sometime they’ll give a war and nobody will come.” by Carl Sandburg.

  224. raja111

    on   said 

    Thanks a lot for sharing this with all of us you really know what you’re talking about! Bookmarked. Kindly also visit my website =). We could have a link exchange arrangement between us!

  225. roupas de criança direto do Brás

    on   said 

    Its such as you read my thoughts! You appear to understand a lot approximately this, such as you wrote the ebook in it or something. I think that you could do with a few to pressure the message home a bit, but other than that, this is magnificent blog. A fantastic read. I’ll definitely be back.

  229. kamagra

    on   said 

    You could certainly see your expertise in the work you write. The world hopes for even more passionate writers like you who are not afraid to say how they believe. Always follow your heart.

  230. disney cruise travel agent

    on   said 

    Hello very cool blog!! Man .. Beautiful .. Superb .. I will bookmark your website and take the feeds additionally…I am happy to seek out a lot of useful info right here within the publish, we need develop extra strategies on this regard, thank you for sharing. . . . . .

  231. apigacor88 link alternatif

    on   said 

    Aw, this was a really nice post. In idea I would like to put in writing like this moreover – taking time and precise effort to make an excellent article… however what can I say… I procrastinate alot and in no way appear to get one thing done.

  232. clinica de reabilitação feminina

    on   said 

    Thanks for ones marvelous posting! I definitely enjoyed reading it, you could be a great author.I will always bookmark your blog and definitely will come back in the foreseeable future. I want to encourage you continue your great work, have a nice evening!

  233. sakti111

    on   said 

    I have recently started a site, the info you offer on this website has helped me tremendously. Thank you for all of your time & work.

  235. sakti111

    on   said 

    I think this is one of the most important information for me. And i am glad reading your article. But want to remark on some general things, The web site style is perfect, the articles is really nice : D. Good job, cheers

  236. crickex

    on   said 

    Spot on with this write-up, I truly assume this web site wants far more consideration. I’ll in all probability be again to learn way more, thanks for that info.

  238. Serena Flow

    on   said 

    Aw, this was a really nice post. In idea I want to put in writing like this moreover – taking time and actual effort to make an excellent article… but what can I say… I procrastinate alot and under no circumstances appear to get something done.

  239. top up royal dream

    on   said 

    I am very happy to read this. This is the type of manual that needs to be given and not the accidental misinformation that’s at the other blogs. Appreciate your sharing this greatest doc.

  240. main zeus

    on   said 

    Hello! This is my first visit to your blog! We are a group of volunteers and starting a new project in a community in the same niche. Your blog provided us valuable information to work on. You have done a marvellous job!

  241. alexaslot138

    on   said 

    With havin so much content do you ever run into any problems of plagorism or copyright violation? My blog has a lot of completely unique content I’ve either written myself or outsourced but it appears a lot of it is popping it up all over the internet without my permission. Do you know any techniques to help protect against content from being ripped off? I’d really appreciate it.

  242. Moemate AI

    on   said 

    I want to express some thanks to you for bailing me out of this predicament. Because of checking through the internet and getting solutions which are not pleasant, I assumed my life was gone. Living without the presence of approaches to the difficulties you have fixed through your entire review is a critical case, as well as those that might have badly affected my entire career if I had not discovered your web blog. Your primary knowledge and kindness in maneuvering all things was priceless. I don’t know what I would have done if I hadn’t come across such a step like this. I am able to at this point look ahead to my future. Thanks a lot so much for your expert and sensible guide. I won’t hesitate to recommend your web blog to anyone who should get direction on this subject matter.

  243. The Genius Wave

    on   said 

    whoah this blog is excellent i love reading your articles. Stay up the good paintings! You know, many people are hunting around for this info, you can help them greatly.

  248. mainzeus

    on   said 

    I like what you guys are up too. Such intelligent work and reporting! Keep up the excellent works guys I?¦ve incorporated you guys to my blogroll. I think it’ll improve the value of my website 🙂

  250. toto188

    on   said 

    I feel that is one of the such a lot important information for me. And i’m happy studying your article. But want to commentary on some general issues, The web site style is ideal, the articles is actually excellent : D. Good activity, cheers

  252. slot gacor hari ini

    on   said 

    I’m extremely inspired along with your writing abilities and also with the layout for your weblog. Is this a paid subject matter or did you modify it your self? Either way keep up the nice quality writing, it is rare to peer a nice blog like this one these days..

  253. Mitolyn

    on   said 

    Mitolyn is a cutting-edge natural dietary supplement designed to support effective weight loss and improve overall wellness.

  259. Glyco Shield

    on   said 

    Hi, i believe that i saw you visited my web site so i got here to “go back the prefer”.I am attempting to to find things to improve my web site!I guess its ok to use some of your ideas!!

  260. crew yacht Indonesia

    on   said 

    Its like you read my mind! You appear to know a lot about this, like you wrote the book in it or something. I think that you could do with some pics to drive the message home a little bit, but instead of that, this is wonderful blog. A fantastic read. I’ll certainly be back.

  262. BeastForce

    on   said 

    Thanks for sharing excellent informations. Your web site is so cool. I am impressed by the details that you?¦ve on this website. It reveals how nicely you perceive this subject. Bookmarked this web page, will come back for more articles. You, my pal, ROCK! I found just the info I already searched everywhere and simply could not come across. What a perfect website.

  265. Tonic Greens

    on   said 

    I am no longer positive where you are getting your info, but good topic. I needs to spend some time learning much more or figuring out more. Thank you for magnificent info I was looking for this info for my mission.

  266. panic selling real estate

    on   said 

    There are definitely lots of particulars like that to take into consideration. That is a great level to bring up. I provide the ideas above as basic inspiration but clearly there are questions like the one you bring up the place crucial thing shall be working in honest good faith. I don?t know if finest practices have emerged round things like that, however I am positive that your job is clearly identified as a fair game. Both girls and boys feel the influence of just a second’s pleasure, for the rest of their lives.

  272. پارتیشن اداری

    on   said 

    پارتیشن سازه ، تولید کننده انواع پارتیشن اداری و سایر دکوراسیون اداری، با حدود سه دهه سابقه. با افتخار مجرئ انواع پروژه‌ها در اکثریت شرکت‌ها و ادارات. سفارش مستقیم از تولید کننده بدون واسطه

  273. Prime Biome

    on   said 

    Thanks for any other magnificent article. Where else may just anybody get that kind of info in such a perfect approach of writing? I’ve a presentation next week, and I’m at the look for such info.

  274. social media marketing course

    on   said 

    Hi, Neat post. There’s an issue along with your web site in web explorer, would check this?K IE still is the marketplace chief and a big section of other people will omit your fantastic writing due to this problem.

  276. Nitric Boost Ultra

    on   said 

    Nitric Boost Ultra is a dietary supplement designed to enhance cardiovascular health, energy levels, and endurance by increasing nitric oxide (NO) production in the body.

  277. Prostavive

    on   said 

    I truly appreciate this post. I?¦ve been looking everywhere for this! Thank goodness I found it on Bing. You have made my day! Thanks again

  278. Prodentim

    on   said 

    I have been browsing online more than three hours these days, but I never discovered any interesting article like yours. It is lovely value sufficient for me. In my view, if all website owners and bloggers made good content as you did, the internet will likely be a lot more useful than ever before.

  281. z library

    on   said 

    What i do not realize is actually how you’re not really much more neatly-preferred than you might be now. You are very intelligent. You already know thus significantly in relation to this subject, produced me personally believe it from so many varied angles. Its like men and women are not interested until it is one thing to do with Woman gaga! Your individual stuffs excellent. Always handle it up!

  284. Tonic Greens

    on   said 

    Awesome blog! Is your theme custom made or did you download it from somewhere? A design like yours with a few simple tweeks would really make my blog jump out. Please let me know where you got your design. Bless you

  285. tubidy

    on   said 

    Wonderful paintings! That is the kind of info that should be shared around the net. Shame on the seek engines for no longer positioning this publish higher! Come on over and seek advice from my web site . Thank you =)

  289. Supplier ikan gurame

    on   said 

    Hi! I know this is kind of off topic but I was wondering which blog platform are you using for this site? I’m getting tired of WordPress because I’ve had problems with hackers and I’m looking at alternatives for another platform. I would be fantastic if you could point me in the direction of a good platform.

  290. Primebiome review

    on   said 

    What i don’t realize is actually how you are no longer really a lot more neatly-favored than you may be now. You are very intelligent. You realize therefore considerably on the subject of this matter, produced me in my opinion imagine it from so many various angles. Its like women and men are not interested unless it is something to do with Girl gaga! Your individual stuffs nice. All the time deal with it up!

  291. Mitolyn reviews

    on   said 

    Can I simply say what a relief to find somebody who truly is aware of what theyre talking about on the internet. You positively know learn how to carry a problem to light and make it important. Extra folks must read this and perceive this facet of the story. I cant consider youre not more in style because you undoubtedly have the gift.

  292. Mitolyn review

    on   said 

    Great ?V I should certainly pronounce, impressed with your website. I had no trouble navigating through all tabs and related information ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or anything, site theme . a tones way for your client to communicate. Excellent task..

  293. AquaSculpt reviews

    on   said 

    Very efficiently written post. It will be beneficial to anyone who utilizes it, including yours truly :). Keep doing what you are doing – i will definitely read more posts.

  294. Aqua Sculpt review

    on   said 

    I used to be very happy to seek out this net-site.I needed to thanks on your time for this glorious read!! I undoubtedly enjoying each little bit of it and I’ve you bookmarked to take a look at new stuff you weblog post.

  296. Lottery defeater reddit

    on   said 

    Someone essentially help to make seriously articles I would state. This is the first time I frequented your website page and thus far? I amazed with the research you made to make this particular publish extraordinary. Wonderful job!

  298. Lottery defeater software

    on   said 

    Thank you a lot for providing individuals with such a marvellous chance to check tips from this web site. It is usually so ideal and also packed with fun for me personally and my office fellow workers to search your website at a minimum thrice in one week to find out the newest stuff you have got. And of course, I am just at all times happy with the surprising opinions served by you. Certain 4 ideas in this posting are indeed the very best we have all had.

  299. cetak kemasan

    on   said 

    I’ve learn several good stuff here. Definitely worth bookmarking for revisiting. I wonder how a lot effort you place to create such a fantastic informative website.

  300. renta de carros bogota

    on   said 

    you’re really a good webmaster. The web site loading speed is amazing. It seems that you’re doing any unique trick. In addition, The contents are masterpiece. you have done a excellent job on this topic!

  301. sis333

    on   said 

    Good – I should certainly pronounce, impressed with your web site. I had no trouble navigating through all the tabs as well as related info ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Reasonably unusual. Is likely to appreciate it for those who add forums or something, web site theme . a tones way for your customer to communicate. Excellent task.

  302. Zencortex

    on   said 

    Just a smiling visitor here to share the love (:, btw great pattern. “He profits most who serves best.” by Arthur F. Sheldon.

  304. alquiler furgonetas baratas valencia

    on   said 

    You actually make it appear really easy with your presentation however I find this matter to be actually something which I feel I might by no means understand. It sort of feels too complicated and very huge for me. I’m taking a look ahead to your subsequent publish, I will try to get the hold of it!

  306. daduemas88

    on   said 

    Hi, just required you to know I he added your site to my Google bookmarks due to your layout. But seriously, I believe your internet site has 1 in the freshest theme I??ve came across. It extremely helps make reading your blog significantly easier.

  307. Provadent

    on   said 

    I’ve been exploring for a bit for any high quality articles or blog posts on this kind of area . Exploring in Yahoo I at last stumbled upon this web site. Reading this info So i am happy to convey that I’ve a very good uncanny feeling I discovered just what I needed. I most certainly will make certain to don’t forget this website and give it a glance on a constant basis.

  309. Prime Biome

    on   said 

    Magnificent goods from you, man. I’ve understand your stuff previous to and you are just extremely fantastic. I really like what you have acquired here, certainly like what you are stating and the way in which you say it. You make it entertaining and you still take care of to keep it smart. I can not wait to read far more from you. This is really a terrific site.

  310. rateio stm tecnico judiciario administrativa

    on   said 

    Its like you read my mind! You appear to know a lot about this, like you wrote the book in it or something. I think that you can do with some pics to drive the message home a little bit, but other than that, this is fantastic blog. A great read. I will certainly be back.

  312. Sakti111

    on   said 

    I simply couldn’t depart your web site before suggesting that I really enjoyed the usual info a person supply to your guests? Is gonna be back often in order to investigate cross-check new posts.

  313. curso agente transito transporte itumbiara estrategia

    on   said 

    You actually make it seem really easy together with your presentation but I in finding this topic to be really one thing that I think I’d by no means understand. It seems too complicated and very large for me. I’m taking a look ahead to your next publish, I will attempt to get the dangle of it!

  315. daihatsu surabaya

    on   said 

    Can I simply say what a reduction to seek out somebody who truly knows what theyre speaking about on the internet. You undoubtedly know how you can bring a difficulty to light and make it important. More individuals must learn this and perceive this facet of the story. I cant imagine youre no more in style because you definitely have the gift.

  316. cs para testar

    on   said 

    I have been surfing online more than three hours these days, yet I by no means found any attention-grabbing article like yours. It is pretty worth sufficient for me. Personally, if all website owners and bloggers made excellent content as you did, the internet will likely be a lot more useful than ever before. “Dreams have as much influence as actions.” by Stephane Mallarme.

  318. link togel

    on   said 

    I will right away clutch your rss feed as I can’t find your e-mail subscription link or newsletter service. Do you’ve any? Please permit me recognize in order that I may subscribe. Thanks.

Lascia un commento

Il tuo indirizzo email non sarà pubblicato. I campi obbligatori sono contrassegnati *

Mutui prima casa, il Fondo di Garanzia 2019 sarà rifinanziato. Per le giovani coppie che intendono acquistare la prima casa, ci sono buone notizie.