What is the importance of the historic ruling on house rentals pending decree with new rules and landlord and tenant taxes? The rules for landlords and tenants who live in rented houses are about to change, with particular attention to the methods and taxes to be paid for rented houses but above all for short-term rentals. And it will not only be the new rental decree that foresees changes, because a recent and important sentence by the Court of Cassation will have a decisive impact on the rules for renting houses.
New important historic ruling on rents what it provides for New rent decree with new rules and landlord and tenant taxes
New important historic ruling on rentals what it provides
A recent sentence of the Court of Cassation intervened with clarifications on the timing and validity of the registration of rental contracts specific. As 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 failure to register a lease makes the contract itself voidwhereby in the presence of two contracts of which only one is registered, a choice generally made by the owners to pay less taxes, the other is never valid, even if it is registered 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, should he fail to pay, and even repeatedly, the undeclared part of the rent cannot be subject to any action by the landlord.
In fact, the sentence underlines the general principle according to which the null contract can never produce effects, even if it is a de facto relationship.
The new ruling of the Cassation on rents is very important for landlords and tenants because it requires the timely registration of lease contracts to ensure their validity and the fulfillment of fiscal responsibilities, it consequently contributes to guaranteeing greater legal certainty to the parties involved and to preventing future legal disputes.
New rental decree with new landlord and tenant rules and taxes
They are preparing to change the rules and taxes for owners and tenants of rented houses with the new rental decree that the government has been working on for some time now. If already this year new changes have entered into force on the obligations to communicate information and data to the Revenue Agency such as the year of the lease and cadastral data of the house for short-term rent, together with all the other data already mandatory for the registration of a contract, which are the name and surname of the landlord, the tax code of the landlord, the duration of the contract, the address of the leased property, the amount of the gross consideration, further amendments are about to be approved with the new rental decree.
According to advances, the new rental decree should provide for new rules for owners and tenants especially for short-term rentals, 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 tourism purposes, with the simultaneous obligation to also display it in the advertisements published on all online portals and if this requirement is not fulfilled, there is a risk of 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 notification of the start of the activity. In terms of taxes, the new rental decree could also include the measure that provides for theextension of the dry coupon on rentals also to non-residential properties. Today, in fact, even owners and tenants of short-term rental houses can choose the flat rate coupon directly in their tax return and only and exclusively if a maximum of four apartments are rented during the year.
For those who work as a withholding agent and apply the 21% withholding tax on rents and payments, the communication must be sent exclusively via Single Certification, while all the others can make the communications through the telematic services of the Revenue Agency by 30 June of the year following the date of stipulation of the contract.
2023-07-23 05:08:34
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