{"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php","controlli":["https://www.notaio-busani.it/it-IT/Calcolo-del-valore-dellusufrutto.aspx","https://www.fiscooggi.it/portale/-/usufrutto-a-misura-di-interessi.-coefficienti-adeguati-al-nuovo-tasso"],"periodi":[{"dal":2001,"al":2001,"saggio":3.5,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2001","fasce":[{"da":0,"a":20,"coefficiente":27,"usufrutto":94.5,"nuda":5.5},{"da":21,"a":30,"coefficiente":25.5,"usufrutto":89.25,"nuda":10.75},{"da":31,"a":40,"coefficiente":24,"usufrutto":84,"nuda":16},{"da":41,"a":45,"coefficiente":22.5,"usufrutto":78.75,"nuda":21.25},{"da":46,"a":50,"coefficiente":21,"usufrutto":73.5,"nuda":26.5},{"da":51,"a":53,"coefficiente":19.5,"usufrutto":68.25,"nuda":31.75},{"da":54,"a":56,"coefficiente":18,"usufrutto":63,"nuda":37},{"da":57,"a":60,"coefficiente":16.5,"usufrutto":57.75,"nuda":42.25},{"da":61,"a":63,"coefficiente":15,"usufrutto":52.5,"nuda":47.5},{"da":64,"a":66,"coefficiente":13.5,"usufrutto":47.25,"nuda":52.75},{"da":67,"a":69,"coefficiente":12,"usufrutto":42,"nuda":58},{"da":70,"a":72,"coefficiente":10.5,"usufrutto":36.75,"nuda":63.25},{"da":73,"a":75,"coefficiente":9,"usufrutto":31.5,"nuda":68.5},{"da":76,"a":78,"coefficiente":7.5,"usufrutto":26.25,"nuda":73.75},{"da":79,"a":82,"coefficiente":6,"usufrutto":21,"nuda":79},{"da":83,"a":86,"coefficiente":4.5,"usufrutto":15.75,"nuda":84.25},{"da":87,"a":92,"coefficiente":3,"usufrutto":10.5,"nuda":89.5},{"da":93,"a":99,"coefficiente":1.5,"usufrutto":5.25,"nuda":94.75}]},{"dal":2002,"al":2003,"saggio":3,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2002","fasce":[{"da":0,"a":20,"coefficiente":31.75,"usufrutto":95.25,"nuda":4.75},{"da":21,"a":30,"coefficiente":30,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":28.25,"usufrutto":84.75,"nuda":15.25},{"da":41,"a":45,"coefficiente":26.5,"usufrutto":79.5,"nuda":20.5},{"da":46,"a":50,"coefficiente":24.75,"usufrutto":74.25,"nuda":25.75},{"da":51,"a":53,"coefficiente":23,"usufrutto":69,"nuda":31},{"da":54,"a":56,"coefficiente":21.25,"usufrutto":63.75,"nuda":36.25},{"da":57,"a":60,"coefficiente":19.5,"usufrutto":58.5,"nuda":41.5},{"da":61,"a":63,"coefficiente":17.75,"usufrutto":53.25,"nuda":46.75},{"da":64,"a":66,"coefficiente":16,"usufrutto":48,"nuda":52},{"da":67,"a":69,"coefficiente":14.25,"usufrutto":42.75,"nuda":57.25},{"da":70,"a":72,"coefficiente":12.5,"usufrutto":37.5,"nuda":62.5},{"da":73,"a":75,"coefficiente":10.75,"usufrutto":32.25,"nuda":67.75},{"da":76,"a":78,"coefficiente":9,"usufrutto":27,"nuda":73},{"da":79,"a":82,"coefficiente":7.25,"usufrutto":21.75,"nuda":78.25},{"da":83,"a":86,"coefficiente":5.5,"usufrutto":16.5,"nuda":83.5},{"da":87,"a":92,"coefficiente":3.75,"usufrutto":11.25,"nuda":88.75},{"da":93,"a":99,"coefficiente":2,"usufrutto":6,"nuda":94}]},{"dal":2004,"al":2007,"saggio":2.5,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2004","fasce":[{"da":0,"a":20,"coefficiente":38,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":36,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":34,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":32,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":30,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":28,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":26,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":24,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":22,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":20,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":18,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":16,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":14,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":12,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":10,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":8,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":6,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":4,"usufrutto":10,"nuda":90}]},{"dal":2008,"al":2009,"saggio":3,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2008","fasce":[{"da":0,"a":20,"coefficiente":31.75,"usufrutto":95.25,"nuda":4.75},{"da":21,"a":30,"coefficiente":30,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":28.25,"usufrutto":84.75,"nuda":15.25},{"da":41,"a":45,"coefficiente":26.5,"usufrutto":79.5,"nuda":20.5},{"da":46,"a":50,"coefficiente":24.75,"usufrutto":74.25,"nuda":25.75},{"da":51,"a":53,"coefficiente":23,"usufrutto":69,"nuda":31},{"da":54,"a":56,"coefficiente":21.25,"usufrutto":63.75,"nuda":36.25},{"da":57,"a":60,"coefficiente":19.5,"usufrutto":58.5,"nuda":41.5},{"da":61,"a":63,"coefficiente":17.75,"usufrutto":53.25,"nuda":46.75},{"da":64,"a":66,"coefficiente":16,"usufrutto":48,"nuda":52},{"da":67,"a":69,"coefficiente":14.25,"usufrutto":42.75,"nuda":57.25},{"da":70,"a":72,"coefficiente":12.5,"usufrutto":37.5,"nuda":62.5},{"da":73,"a":75,"coefficiente":10.75,"usufrutto":32.25,"nuda":67.75},{"da":76,"a":78,"coefficiente":9,"usufrutto":27,"nuda":73},{"da":79,"a":82,"coefficiente":7.25,"usufrutto":21.75,"nuda":78.25},{"da":83,"a":86,"coefficiente":5.5,"usufrutto":16.5,"nuda":83.5},{"da":87,"a":92,"coefficiente":3.75,"usufrutto":11.25,"nuda":88.75},{"da":93,"a":99,"coefficiente":2,"usufrutto":6,"nuda":94}]},{"dal":2010,"al":2010,"saggio":1,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2010","fasce":[{"da":0,"a":20,"coefficiente":95,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":90,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":85,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":80,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":75,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":70,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":65,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":60,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":55,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":50,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":45,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":40,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":35,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":30,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":25,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":20,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":15,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":10,"usufrutto":10,"nuda":90}]},{"dal":2011,"al":2011,"saggio":1.5,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2011","fasce":[{"da":0,"a":20,"coefficiente":63.5,"usufrutto":95.25,"nuda":4.75},{"da":21,"a":30,"coefficiente":60,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":56.5,"usufrutto":84.75,"nuda":15.25},{"da":41,"a":45,"coefficiente":53,"usufrutto":79.5,"nuda":20.5},{"da":46,"a":50,"coefficiente":49.5,"usufrutto":74.25,"nuda":25.75},{"da":51,"a":53,"coefficiente":46,"usufrutto":69,"nuda":31},{"da":54,"a":56,"coefficiente":42.5,"usufrutto":63.75,"nuda":36.25},{"da":57,"a":60,"coefficiente":39,"usufrutto":58.5,"nuda":41.5},{"da":61,"a":63,"coefficiente":35.5,"usufrutto":53.25,"nuda":46.75},{"da":64,"a":66,"coefficiente":32,"usufrutto":48,"nuda":52},{"da":67,"a":69,"coefficiente":28.5,"usufrutto":42.75,"nuda":57.25},{"da":70,"a":72,"coefficiente":25,"usufrutto":37.5,"nuda":62.5},{"da":73,"a":75,"coefficiente":21.5,"usufrutto":32.25,"nuda":67.75},{"da":76,"a":78,"coefficiente":18,"usufrutto":27,"nuda":73},{"da":79,"a":82,"coefficiente":14.5,"usufrutto":21.75,"nuda":78.25},{"da":83,"a":86,"coefficiente":11,"usufrutto":16.5,"nuda":83.5},{"da":87,"a":92,"coefficiente":7,"usufrutto":10.5,"nuda":89.5},{"da":93,"a":99,"coefficiente":4,"usufrutto":6,"nuda":94}]},{"dal":2012,"al":2013,"saggio":2.5,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2012","fasce":[{"da":0,"a":20,"coefficiente":38,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":36,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":34,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":32,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":30,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":28,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":26,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":24,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":22,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":20,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":18,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":16,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":14,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":12,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":10,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":8,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":6,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":4,"usufrutto":10,"nuda":90}]},{"dal":2014,"al":2014,"saggio":1,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2014","fasce":[{"da":0,"a":20,"coefficiente":95,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":90,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":85,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":80,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":75,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":70,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":65,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":60,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":55,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":50,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":45,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":40,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":35,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":30,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":25,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":20,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":15,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":10,"usufrutto":10,"nuda":90}]},{"dal":2015,"al":2015,"saggio":0.5,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2015","fasce":[{"da":0,"a":20,"coefficiente":190,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":180,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":170,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":160,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":150,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":140,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":130,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":120,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":110,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":100,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":90,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":80,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":70,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":60,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":50,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":40,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":30,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":20,"usufrutto":10,"nuda":90}]},{"dal":2016,"al":2016,"saggio":0.2,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2016","fasce":[{"da":0,"a":20,"coefficiente":475,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":450,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":425,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":400,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":375,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":350,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":325,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":300,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":275,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":250,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":225,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":200,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":175,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":150,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":125,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":100,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":75,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":50,"usufrutto":10,"nuda":90}]},{"dal":2017,"al":2017,"saggio":0.1,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2017","fasce":[{"da":0,"a":20,"coefficiente":950,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":900,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":850,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":800,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":750,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":700,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":650,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":600,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":550,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":500,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":450,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":400,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":350,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":300,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":250,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":200,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":150,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":100,"usufrutto":10,"nuda":90}]},{"dal":2018,"al":2018,"saggio":0.3,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2018","fasce":[{"da":0,"a":20,"coefficiente":317.5,"usufrutto":95.25,"nuda":4.75},{"da":21,"a":30,"coefficiente":300,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":282.5,"usufrutto":84.75,"nuda":15.25},{"da":41,"a":45,"coefficiente":265,"usufrutto":79.5,"nuda":20.5},{"da":46,"a":50,"coefficiente":247.5,"usufrutto":74.25,"nuda":25.75},{"da":51,"a":53,"coefficiente":230,"usufrutto":69,"nuda":31},{"da":54,"a":56,"coefficiente":212.5,"usufrutto":63.75,"nuda":36.25},{"da":57,"a":60,"coefficiente":195,"usufrutto":58.5,"nuda":41.5},{"da":61,"a":63,"coefficiente":177.5,"usufrutto":53.25,"nuda":46.75},{"da":64,"a":66,"coefficiente":160,"usufrutto":48,"nuda":52},{"da":67,"a":69,"coefficiente":142.5,"usufrutto":42.75,"nuda":57.25},{"da":70,"a":72,"coefficiente":125,"usufrutto":37.5,"nuda":62.5},{"da":73,"a":75,"coefficiente":107.5,"usufrutto":32.25,"nuda":67.75},{"da":76,"a":78,"coefficiente":90,"usufrutto":27,"nuda":73},{"da":79,"a":82,"coefficiente":72.5,"usufrutto":21.75,"nuda":78.25},{"da":83,"a":86,"coefficiente":55,"usufrutto":16.5,"nuda":83.5},{"da":87,"a":92,"coefficiente":37.5,"usufrutto":11.25,"nuda":88.75},{"da":93,"a":99,"coefficiente":20,"usufrutto":6,"nuda":94}]},{"dal":2019,"al":2019,"saggio":0.8,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2019","fasce":[{"da":0,"a":20,"coefficiente":118.75,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":112.5,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":106.25,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":100,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":93.75,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":87.5,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":81.25,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":75,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":68.75,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":62.5,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":56.25,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":50,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":43.75,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":37.5,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":31.25,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":25,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":18.75,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":12.5,"usufrutto":10,"nuda":90}]},{"dal":2020,"al":2020,"saggio":0.05,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2020","fasce":[{"da":0,"a":20,"coefficiente":1900,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":1800,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":1700,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":1600,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":1500,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":1400,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":1300,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":1200,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":1100,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":1000,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":900,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":800,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":700,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":600,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":500,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":400,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":300,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":200,"usufrutto":10,"nuda":90}]},{"dal":2021,"al":2021,"saggio":0.01,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2021","fasce":[{"da":0,"a":20,"coefficiente":9500,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":9000,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":8500,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":8000,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":7500,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":7000,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":6500,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":6000,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":5500,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":5000,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":4500,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":4000,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":3500,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":3000,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":2500,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":2000,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":1500,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":1000,"usufrutto":10,"nuda":90}]},{"dal":2022,"al":2022,"saggio":1.25,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2022","fasce":[{"da":0,"a":20,"coefficiente":76,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":72,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":68,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":64,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":60,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":56,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":52,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":48,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":44,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":40,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":36,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":32,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":28,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":24,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":20,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":16,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":12,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":8,"usufrutto":10,"nuda":90}]},{"dal":2023,"al":2023,"saggio":5,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2023","fasce":[{"da":0,"a":20,"coefficiente":19,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":18,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":17,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":16,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":15,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":14,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":13,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":12,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":11,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":10,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":9,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":8,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":7,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":6,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":5,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":4,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":3,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":2,"usufrutto":10,"nuda":90}]},{"dal":2024,"al":2024,"saggio":2.5,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2024","fasce":[{"da":0,"a":20,"coefficiente":38,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":36,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":34,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":32,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":30,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":28,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":26,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":24,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":22,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":20,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":18,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":16,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":14,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":12,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":10,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":8,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":6,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":4,"usufrutto":10,"nuda":90}]},{"dal":2025,"al":2025,"saggio":2.5,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2025","fasce":[{"da":0,"a":20,"coefficiente":38,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":36,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":34,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":32,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":30,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":28,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":26,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":24,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":22,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":20,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":18,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":16,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":14,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":12,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":10,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":8,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":6,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":4,"usufrutto":10,"nuda":90}]},{"dal":2026,"al":null,"saggio":2.5,"fonte":"https://www.avvocatoandreani.it/servizi/tab_coefficienti_usufrutto.php?anno=2026","fasce":[{"da":0,"a":20,"coefficiente":38,"usufrutto":95,"nuda":5},{"da":21,"a":30,"coefficiente":36,"usufrutto":90,"nuda":10},{"da":31,"a":40,"coefficiente":34,"usufrutto":85,"nuda":15},{"da":41,"a":45,"coefficiente":32,"usufrutto":80,"nuda":20},{"da":46,"a":50,"coefficiente":30,"usufrutto":75,"nuda":25},{"da":51,"a":53,"coefficiente":28,"usufrutto":70,"nuda":30},{"da":54,"a":56,"coefficiente":26,"usufrutto":65,"nuda":35},{"da":57,"a":60,"coefficiente":24,"usufrutto":60,"nuda":40},{"da":61,"a":63,"coefficiente":22,"usufrutto":55,"nuda":45},{"da":64,"a":66,"coefficiente":20,"usufrutto":50,"nuda":50},{"da":67,"a":69,"coefficiente":18,"usufrutto":45,"nuda":55},{"da":70,"a":72,"coefficiente":16,"usufrutto":40,"nuda":60},{"da":73,"a":75,"coefficiente":14,"usufrutto":35,"nuda":65},{"da":76,"a":78,"coefficiente":12,"usufrutto":30,"nuda":70},{"da":79,"a":82,"coefficiente":10,"usufrutto":25,"nuda":75},{"da":83,"a":86,"coefficiente":8,"usufrutto":20,"nuda":80},{"da":87,"a":92,"coefficiente":6,"usufrutto":15,"nuda":85},{"da":93,"a":99,"coefficiente":4,"usufrutto":10,"nuda":90}]}]}