COMMERCIAL RENTALS WITH DRIED DEDICATED SINCE 2019
Starting from 1 January 2019, it will be possible to opt for taxation to pay coupon also for commercial property leases. The novelty is contained in the Budget Law, which in article 1 paragraph 59 establishes requirements and rules for access to the substitute personal income tax.
Commercial lease payments, for which it will be possible to benefit from the 21% flat rate tax, must:
- to look at properties of cadastral category C, with an area up to 600 square meters (the related appurtenances, jointly leased, are not included in the calculation);
- be concluded in 2019.
In order to avoid evasive behavior, the Law establishes that the tax regime to dry coupon cannot be applied for contracts stipulated in 2019 if on October 15, 2018 there is a contract that has not expired, between the same subjects and for the same building , resolved in advance of the natural deadline.
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