Rental contracts: Cedolare Secca

The so-called "cedolare secca" is an alternative tax regime for the lump-sum payment of taxes deriving from the income produced by the rental of an apartment. It therefore replaces the Irpef, the regional and municipal surcharge, the registration tax and the stamp duty on the rental contract, on terminations and on extensions.

How much does it cost?

The amount of the new tax is calculated by applying a fixed rate of 21% to the annual rent. For "agreed fee" contracts the rate to be paid will be 10% until 2017 and then become 15%.

But who can benefit from this tax regime?

Only natural persons can benefit from it, therefore companies and individual businesses are excluded. Another requirement to be able to exercise the option is to have rented an apartment for residential use and to a private individual. And this also applies in the case of temporary, seasonal or university student contracts. It is possible, among other things, to extend this choice to all appurtenances: for example parking spaces, garages or cellars, as long as they are located together with the main apartment.

How to opt for the "cedolare secca"?

You can choose to make use of the dry tax at the time of signing the rental contract or subsequently. Taking care in this second case to communicate the choice to the tenant in a traceable manner, via registered letter or certified e-mail. It is also possible to choose the dry tax rate both at the time of registration of the contract and, for multi-year rentals, in subsequent years. If the choice is made after the first registration, it is necessary to communicate it, in the month in which the contract starts, both to the Revenue Agency office and to the tenant. If there is more than one owner of the property, each of the owners will be able to choose to opt for flat tax or not.

How to withdraw from the "cedolare secca"?

The lessor has the right to revoke the option in each contractual year following the one in which it was exercised. The revocation must be carried out within 30 days of the expiry of the previous year and involves the payment of any registration tax due. The minimum option period is one year. Attention: the owner who uses the flat rate tax will have to renounce the ISTAT updates of the rent!

Expertise has long used Locazioniweb.com, a serious, competent and reliable operator, for the registration of rental contracts.

As evidence, we bring you one of the reviews received

https://g.co/kgs/qQztu6V

Expertise Re is a real estate agency based in Catania in Corso Sicilia 105, which operates mainly in Palermo and Catania, also through a network of selected real estate agents, present throughout Sicily, Calabria, Rome and Milan.
Expertise Re is a real estate agency specialized in the sale and rental of entire buildings, income properties, commercial premises, industrial warehouses, offices, executive buildings and hospitality and residential properties.
He also has skills in the evaluation of individual assets and real estate portfolios, and in the study and analysis of intervention plans aimed at the disposal and redevelopment of properties according to specific needs and objectives.
We believe that only by starting from specific needs can we identify the most suitable real estate investment solutions.

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