Tax reform, who earns with the dry coupon for everyone: how property taxes are changing

Dry coupon also for non-residential properties, the proposal

Among the proposals for tax reform there is also that of extend the dry coupon on rents to non-residential properties. It would not be an absolute novelty because the 2019 Budget Law had already introduced, for just one year, the option regime for the taxation of fees for commercial properties (category C / 1) with a surface area of ​​up to 600 square meters excluding appurtenances. The rules were the same as for housing: the owner had to be a physical person who rented out of the exercise of business or arts or professions. With the payment of the coupon, equal to 21% of the contractual annual rent, the proceeds of the lease were exempt from Irpef (which in the ordinary regime is paid at a marginal rate of 95% of the annual rent) surcharges and registration tax. In exchange, the owner gave up the possibility of asking for an annual increase, equal to 75% of the ISTAT cost of living for the families of workers and employees for non-residential properties. The increase can reach 100% only if the contract provides for a minimum duration longer than the legal one (6 years + another 6, which becomes 9 + another 9 for hotels).

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Mar 14, 2023

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