Cedolare Secca: news for commercial properties

The dry coupon will also be applicable for commercial properties, according to the official decision of the Revenue Agency.

In fact, the new budget law of 2019 introduced the possibility of applying the flat rate tax to commercial properties of cadastral category C / 1 - shops and shops, and to the related appurtenances leased together with the unit, less than 600 square meters in size.

The "dry coupon" is an optional regime, which concerns the payment of a substitute income tax and additional taxes (for the part deriving from the income of the property) with a rate of 21%.

The choice for the dry coupon implies the waiver, for the entire duration of the option, of updating the rent according to ISTAT adjustments.

If until recently this option only concerned leases to individuals and excluded commercial activities, with this new legislation, it also becomes possible for the tenant and for businesses to opt for the flat rate tax for commercial leases, with the consequent tax breaks.

On the basis of the new regulatory provisions, the extension of the application scope of the coupon relates to the lease agreements entered into as of January 1, 2019.

 A step forward for the management of your business and for easier and safer rentals.