The dry coupon is a preferential tax regime reserved for private owners who rent properties for residential use. Instead of paying IRPEF on rental income, the owner pays a fixed tax on the rent: Single rate: 21% for rent-free contracts.
When we talk about a rental contract with flat rate tax, we are referring to a rental contract subject to a tax regime alternative to the ordinary regime which provides for the payment of a substitute tax for the IRPEF and additional income tax.
Furthermore, this option free from the obligation to pay registration tax and stamp duty, generally due for registration, the termination and extension of rental contracts.
The dry coupon can be activated, regardless of income, by the natural persons who own the rented property, at the time of registration of the contract. Anyone who wishes to renounce the dry tax option must notify the Revenue Agency at least 30 days in advance of the expiry of the contract.
The dry coupon it can be applied to all rental contracts and has a duration that varies based on the duration of the contract itself. Specifically, the rental contracts with flat rate tax that can be signed are:
It should be noted that i contracts of short term rental can benefit from the flat rate tax, but therate is 21% only for the first propertye. Starting from the second property rented briefly, the rate becomes 26%. It is essential to indicate which property you wish to tax at the reduced rate in your tax return.
Signing a rental contract with flat rate tax brings with it numerous advantages, both for the landlord and for the tenant:
For an informed choice, it is necessary to also know the disadvantages of such a solution:
The dry tax applies to rental contracts for residential properties (land registry categories from A/1 to A/11, excluding A/10). Commercial properties and offices are therefore excluded. However, it is good to remember that if the property is for residential purposes, the dry tax can be applied even if the tenant is a company or a professional who rents the property for its employees or collaborators, as clarified by the Court of Cassation.
The advantages for the tenant are many:
Grimaldi Padua
Padua - 35137 - Via G. Matteotti, 27
e-mail: padovacentro@grimaldifranchising.it
Tel. +39 49 663 033 - VAT number 05301660287
Grimaldi Cadoneghe
Cadoneghe (PD) - 35010 - Via G. Franco, 2/A
e-mail: cadoneghe@grimaldifranchising.it
tel. +39 049 88 736 56 - VAT number 05322440289