What are the different changes on taxes and rules for rented houses that have recently started and the expectations for the Meloni Government Rental Decree? Renting or living in houses implies rules, rights and duties for both owners and tenants and something is about to change with the arrival of the new Rental Decree.
Changes to taxes and rules for rental houses that have just kicked off What are the new expectations for the Meloni Government Rental Decree
Changes to taxes and rules for rental homes have just started
There are several changes already implemented for taxes and rules of rental housesstarting from the possibility of opting for the dry coupon in cases of rental of houses in usufruct: the new rules approved in force provide, in fact, that the dry coupon cannot be applied to rentals by bare owners of usufruct houses.
The Revenue Agency has, in fact, clarified that in the case of bare owners, despite having the de facto availability of a property or part of it given in usufruct and intending to rent it to third parties, it is not possible to choose the dry coupon, considering that this regime is an optional alternative to the ordinary land income taxation regime, for Irpef purposes, but not for bare owners.
New rules that are preparing to enter into force for rental houses also concern the fulfillment of the new obligations imposed by the EU that the houses will have to respect in order to be used and rented. According to what has recently been established, in the coming years, in order to be able to rent houses, as per EU indications, the houses must be green, therefore with an energy class higher than E, equipped with new and non-gas boilers, with induction cookers, green air conditioners and possibly solar panels on the roofs of condominium buildings.
Another novelty at the start for rental houses concerns the penal clauses that are included in rental contracts. In fact, when a lease contract is stipulated, some penalty clauses are generally inserted to protect against possible breaches or early termination of contracts and the latest changes for rentals concern the penalty clause which is inserted in the lease and payment contract. registration tax.
According to the new rules, the penalty clause inserted by the landlord in a lease contract which provides for penalties for breaches by the tenant does not imply the payment of an additional registration tax in addition to that already paid for the registration of the contract.
A recent ruling by the Lombardy Tax Court of Justice also confirmed the illegitimacy of the penalty clause included in the lease contract, which is therefore devoid of independent relevance and which therefore cannot be taxed independently.
Another recent sentence of the Court of Cassation intervened with clarifications on the timing and validity of the registration of rental contracts. According to what was established by the Court of Cassation, if two parties have entered into two rental contracts, for example one with an unregistered higher monthly rent and one with a lower registered rent, the first contract that is registered always prevails.
The Court of Cassation reiterated that the failure to register a lease contract renders the contract itself null and void, so that in the presence of two contracts, one of which is only registered, a choice generally made by the owners to pay less taxes, the other has never value, even if it is recorded posthumously.
This means that if a tenant pays a part of the rent, relating to the unregistered contract, and the other part, which results in the duly registered lease, with a traceable instrument, if he fails to pay, and even repeatedly, the undeclared part of the rent cannot be subject to any action by the landlord.
What are the new expectations for the Meloni Government Rental Decree
The government has long since announced that it is working on the definition of a new Rental Decree which should primarily concern short-term rentals of houses, but not only.
The new rental decree should provide for new rules for both owners and tenants of short-term rental houses, such as:
decision of a minimum of two nights to rent houses; obligatory compilation of a register for those who host; new protective measures for large families who choose a home rather than a hotel; new incentives for short-term rentals in small Italian villages where there are no hotels; obligation for owners to establish a National Identification Code (Cin) for each residential property rented out for tourist purposes, with the simultaneous obligation to also display it in the announcements published on all online portals and if this requirement is not fulfilled, they risk fines of up to 5 thousand euros; obligation for those who carry out the leasing activity in an entrepreneurial form, i.e. those who manage more than four apartments, to present the Scia, certified signaling of the start of the activity. The new rental decree could also include the measure that provides for lextension of the dry coupon on rentals also to non-residential properties, as they could be included new aid and concessions to support citizens and families in difficulty in paying rent.
2023-08-17 10:21:06
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