As of January 1, 2024, the rates of dry coupon will increase to 3.
For property rentals under short lease contracts, from 2024, with the changes introduced by Budget Law No. 213/2023, the rates of 10% and 21% will be added to 26%.
This is the main change coming in this new year while the other rules for rental taxation are set to remain unchanged, at least for the time being.
But let's shed some light on this new aspect.
The taxation of 26 % will apply to short leases not exceeding 30 days but, according to the Budget Law, with respect to the first property will still be applied the ordinary rate of 21% and if more than one property is leased, it will be possible to choose on which of them to apply it. This means, in other words, that the rate at 26% is applied only and only For the second and subsequent properties.
Rates for other types of leases remain unchanged.
Recall that:
- Rate at 21% for rent-free leases ( 4+4 )
- Tax rate at 10% for leases under an agreed lease ( 3+2)
It is also important to know that the coupon secca is a tax replacing IRPEF and can be applied only on residential units and their appurtenances (only those included between cadastral categories A1 and A11 excluding A10) . Only natural persons can choose this type of taxation, thus all companies and even persons with VAT registration are excluded.
Adhering to the 'substitute tax also entails tax reductions in municipal and regional surcharges. Stamp duty and registration tax is also excluded from payment.
On the other hand, if you do not fall within these parameters, i.e., we are companies or VAT holders, or we have more than 4 properties intended for short-term rental each tax period, we must adhere to the taxation ordinary. In this scheme it is expected that the 95% of the annual fee for open-market contracts (66.50% of the rent in the case of agreed rents in municipalities with high housing tension), Is added to other income received throughout the year, And be taxed according to the reference tax bracket.
Certain that the information we have given you in this article may be useful to you, we invite you to contact us for further clarification or advice on how and when to apply this type of taxation.
You can call us at 0583997201 or email us at info@marcocatelli.it , we will get back to you as soon as possible!
