Published by carratelli4 years ago

Since 2019, the new flat-rate tax has been available, which has also been extended to rents for shops and commercial premises. Owners can therefore rent out commercial premises and benefit from a reduced tax rate...

From 2019 you can use the new flat rate tax which has been extended even to the shop rents and commercial premises. Owners can therefore rent commercial premises and benefit from a tax advantage. 

 

How does it work? 

This is a optional regime which includes:

  • -a concession to 21 % on the rental of shops and commercial premises up to 600 m2 of property in cadastral category C/1 
  • - reserved only for contracts signed in 2019 by private owners: natural persons who do not rent within the scope of a business.
  •  

Who is excluded?

  • -Property categories from A/10 (offices) to C/3 (laboratories)
  • -Rental contracts which are ongoing since October 
  •  

How is the contract registered? Through which channels should it be sent?

  • You can download the new RLI form, fill it out and send it online to the Revenue Agency using a software provided. All fields must be filled out and sent electronically to the Agency. Let's see how:
  • directly, through the entities responsible for the electronic transmission
  • The electronic submission of the form can also be done at the Revenue Agency offices.

 

How long does it last? 

The option implies the application of the flat rate tax rules for the entire duration of the contract (or extension). The lessor has the option to revoke the option in each contractual year following the one in which it was exercised. Likewise, it is always possible to exercise the option again, in the years following the revocation, falling within the flat-rate tax regime.

Carratelli

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