Cedolare Secca, extended the regime for commercial properties to the Tenant, not a natural person
The Inland Revenue specifies the subjective requirements and how access to the “flat rate tax” regime is also possible for leases of cadastral category C / 1 stipulated with tenants, both individuals and corporate subjects, who carry out business. The lessor, on the other hand, as they are leases that will be subject to taxation [...]
