From 2019 you can use the new tax relief which was also extended to the rentals of shops and commercial premises. The owners can then rent a commercial premises taking advantage of a reduced taxation.
How does it work?
This is an optional regime that provides for:
Who is excluded?
How is the contract registered? Through which comunication channels should it be sent?
It is possible to download the new RLI model, fill it out and send it online to the Revenue Agency (IRS) using software made available.
All fields must be filled in and sent to the Revenue Agency (IRS) through the telematic networks, let’s see how:
How long does it last?
The option implies the application of the rules of the tax relief for the entire duration of the contract (or of the extension).
The lessor has the chance to revoke the option in each contractual annuity subsequent to the year in which it was exercised. Just as it is always possible to exercise the option again, in the years following the revocation, falling within the regime of the flat relief.