Published by carratelli4 years ago

What is a temporary lease? A temporary lease is a type of contract used for temporary needs. With this type of contract, the owner or lessor grants use of a property for a limited period of time...

What is a transitional contract?

 

A short-term lease is a type of contract used for temporary needs. With this type of contract, the owner or lessor grants the use of a residential property to another party (commonly called the lessee) for a limited period of time in exchange for payment of a fee.

 

How long is the contract period?

The law determines the minimum period (1 month) and the maximum period (18 months) of the temporary use contract.

If the parties agree on a period shorter than 1 month or a period longer than 18 months, the clause is null and void and the respective rule for shorter or longer durations provided by law automatically applies.

 

What are the mandatory elements that must be included in the transitional contract?


- the personal details of the parties;
- the description of the property;
- the indication of the amount of the fee;
- the payment methods;
- the duration of the lease;
- the express reference to the transitional requirement, which must be demonstrated by suitable documentation attached to the contract itself;
- a clause in which the tenant declares having received the documentation and information relating to the energy performance certificate.
 


Is the fee a free fee or can it be agreed upon?

 

 

The consideration for the temporary use lease can be freely determined by the parties (free canon), except in some areas where the amount of the fee is determined according to territorial agreements> and specifically: Rome, Milan, Venice, Genoa, Bologna, Florence, Naples, Turin, Bari, Palermo, Catania, municipalities bordering the cities previously listed and provincial capitals.

 

Can the flat-rate tax be applied to a temporary contract?

 

Yes, it is possible to apply it. It can be paid with a substitute tax of only 10% if the rent is agreed upon and 21% if there is another contract.

The actual amount of savings depends on the rent applied to the temporary contract.

The option is available to all landlords, provided they are a natural person, the property is located in a provincial capital or metropolitan area, and a rental agreement with an agreed rent must be stipulated.

The flat-rate tax regime does not apply to properties included in the A/10 cadastral category, but only to residential properties.

http://www.mit.gov.it/mit/site.php?p=normativa&o=vd&id=314&id_dett=452

Carratelli

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