The Support Decree introduces an important change that concerns taxpayers who entered into lease agreements before 2020 but did not receive the rents. In fact, the tax reduction of unpaid rents that had been introduced with the 2019 Growth Decree and which, however, only concerned the contracts stipulated starting from 1 January 2020.
Unpaid rents: what the law and the Growth Decree say
Current laws, which relate to the rental of real estate for residential use, establish that if there are no collections, they must not be counted in the income only starting from the conclusion of the procedure evicted of the conductor.
In this way, however, the tenant’s non-fulfillment affects the owner of the house, who without a judicial procedure must in any case pay taxes even on the fees not received. In fact, these are income for which the principle of taxation is applied cash desk and not the principle of competence.
Unpaid rents: what the amendment to the Dl Sostegni says
With the approved amendment of the Sostegni Decree it is instead possible to demonstrate that the rents prior to 2020 were not paid also through the‘payment order ol’eviction notice for arrears.
It is an attempt at mediation for all homeowners for rent that have been affected by the blocking of evictions or that they simply did not want to resort to eviction, which provides for immediate conclusion of the lease of the property, and that they will not have to pay the personal income tax on the rents not received.
Dl Support, income from unpaid fees: how they declare
To request the tax credit on the monthly payments not received by the tenant, it is necessary to keep the tax returns of the years previous, with the income related to rents unclaimed, and one of the following three documents.
- The sentence of validation of eviction due to default of the tenant.
- The notice of eviction for non-payment of the tenant.
- The injunction for payment.
In the 2021 tax return, therefore referring to the 2020 tax year, the credit must be indicated in the line G2 of form 730 and in the line CR8 of the Individual Income Model.
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