Legge di Bilancio 2019: le novità per il settore immobiliare
15/01/2019
With the approval of the 2019 Budget Law, last December 30, new rules were introduced which also involve the real estate sector.
Paragraph 12 of the art. 1 of the 2019 Budget Law L. n. 145/2018, raises the percentage of deductibility from IMU income taxes due on instrumental properties from 20 percent to 40 percent.
Operational properties are assets used by the company to carry out its entrepreneurial activity.
This includes both all the buildings belonging to the cadastral categories A/10, B, C, D and E, regardless of their use, and those instrumental by destination, used directly for carrying out the business activity, regardless of their nature. or their characteristics.
The IMU due from the year 2019, referring to instrumental buildings, is deductible at 40 percent in the 2020 income model (2019 taxes), provided that the 2019 tax was paid in the same year. The increase in the deductibility percentage is not the only real estate development expected in 2019.
Paragraph 59 of the art. 1 of the measure provides for the extension of the flat rate tax regime also for the rental of commercial properties.
The relief may be applied to rental contracts stipulated in 2019 for properties classified in cadastral category C/1 (shops and workshops), with a surface area of up to 600 m2, excluding appurtenances and related appurtenances rented jointly. The substitute tax is calculated by applying the rate of 21% on the rent.
The Law also establishes that this regime is not applicable to contracts stipulated in the year 2019, if as of 15 October 2018 there is an ongoing contract that has not expired, between the same subjects and for the same property, interrupted before the natural expiry.
The application of the flat rate tax will bring advantages for the owners of commercial premises, with a reduction in the costs incurred for the rental contract, since the taxation replaces the Irpef and related additional taxes, and exempts from the payment of stamp duty and registration tax, also on terminations and extensions of the rental contract. The registration tax remains only in the event of transfer of the contract itself. The tenant will therefore also save the 50% normally due. According to Confconstruction, those who own a commercial space for rent will save between 1,000 and 2,800 euros in taxes per year.
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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