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Dry coupon on commercial property lease agreements

by davide granelli on 03/12/2019
Dry coupon on commercial property lease agreements
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Article. 1, paragraph 59 of the Law of 30 December 2018, n. 145 (c.d. Law Budget 2019), has provided that starting from 1 January 2019 it is possible to opt for the application of the flat rate tax (substitute tax) also with reference to certain types of commercial properties classified in the cadastral category C / 1.
It should be noted, however, that it is not possible to opt for the “new” dry coupon with reference to the lease contracts in place at 15 October 2018 and interrupted in advance with respect to the natural expiry.
On the basis of the new regulation, the extension of the application area of ​​dry coupon (21% substitute tax) relates to lease contracts:
entered into with effect from 1 January 2019;
concerning commercial premises classified in the cadastral category C / 1 (shops and shops) of surface up to 600 square meters, excluding that of the appurtenances even if jointly located (the exclusion is to be considered for the purpose of counting the 600 square meters).

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