The coupon Seca, which is currently in force on residential real estate, can also be extended to leases relating to premises of craft works: this is the new bill introduced by members of all parliamentary groups in the Senate.
What can change
In this way, an alternative tax of 10% will be levied instead of the normally higher normal tax: in the case of Irpef, the respective property owners have to apply tax rate Effective margin is above 30% but can also reach more than 40% without counting the local surcharges. The dry voucher will thus be “extended” to include artisan workshops and will lay the foundations for applying the same mechanism to all other properties, from shops to professional studios to offices.
What are the advantages
The advantage for the owners is obvious but the process will also have a double positive impact on society: As reported Prophet, On the one hand, the correct answer will be to the problem of “desertification” of urban centers, in which the epidemic has accelerated significantly, and tax savings will also be beneficial for renters; On the other hand it will help reduce على evasion The tax in the sector, as happened to the coupon applied by homes starting in 2011. In “report On the unearmarked economy and tax evasion 2020, “presented as an appendix to the update of the economic and financial document, it is clear that the residential real estate coupon led to this”A change in taxpayer behavior directed towards greater tax compliance.” The result was that “despite the introduction of the discounted rate, the revenue from lease contracts did not show a significant decrease over time.“.
Here are the formulas
In the current situation, the dry coupon for home rental Equation Miscellaneous: 21% of the normal rent and 10% against agreed leases in large municipalities or those with high residential effort. It is also possible to take advantage of the option with some restrictions (no more than four apartments) even in the case of short-term rentals at a rate of 21%. For contracts signed in 2019, the same rate is applied to commercial real estate (Class C / 1). In general, for 2019, the voucher option was provided by more than two and a half million taxpayers for a total tax of three billion euros. The opinion of the Confederacy in introducing the bill is also in favor: the President Giorgio Spaziani Testa wishes”The bill that calls the attention of the Senate is taking its course, but above all, it stimulates immediate intervention for the public expansion of this type of taxation to the non-residential sector. This is the way right – Spaziani Testa . commented – This is evidence of how the consensus is understood that the dry coupon is a tool for meeting the needs of the parties to the contract, the owner and the tenant.