The new RLI Model for the option to the “cedolare secca” on the commercial lease
| Insights
With the decision n. 64442 of March 19 th 2019 the Italian Tax Authority has integrated the model RLI, the relative instructions and the technical requirements for the tele-transmission, giving the possibility to practice the option for the regime of “cedolare secca” also for the contracts that concerns the building units to the cadastral category C/1 and relative pertinences if jointly rent to the purpose of transpose the new arrangements of Budget Law 2019.
The basic requirement for the option to the “cedolare” for the building units to the cadastral category C/1 is given by the total area of the same one that cannot exceed 600 square meters to the net of the pertinences. Not resulting to be specified the formalities of determination of such surface holds him to be able to make reference to that cadastral determined according to what anticipated from the DPR n. 138/1998, and brought in the title searches, rather than to that commercial.
As anticipated from the article 1 paragraph 59 of the Law 145/2018, the regime cannot be applied to commercial lease:
• already in progress in 2018;
• stipulated in 2019, if to the 15/10/2018 result in progress a contract hasn’t run out, among the same subjects and for the same building units, in advance interrupted as regards the natural deadline.
The quoted provision provides for a two month-old transitory period, from on March 20 to on May 19, in which will be approved both the precedent and the new model, while beginning from May 20 it will be obligatory the use of the new “RLI model”.
In the new “RLI Model”, the exercise of the option for the taxation with “cedolare secca” must happen:
– at the first recording in the section D “Regime of taxation” of the” RLI Model” 2019;
– for the following years both in the section A “Typology of regime” both in the section D;
both with housing lease, both that deal with recording of having for the contracts that concerns the building units to the cadastral category C/1 (shops, or local destined commercial time to the activity to the sale or resale of products).
The Italian Tax Authority with the provision has furnished an important explanation with specific reference to the housing locations, which is cannot enjoy lighter regime the conductors that act in the autonomous exercise of activity of enterprise / job, that uses the building units of location for housing finality of collaborators and employees.
It is recalled that the application of the “cedolare secca”, the landlord binds:
– for the whole duration of the contract, if the option happens to it stipulates it;
– for the residual duration of the contract, in case of option practiced beginning from the following years to the first one.
The option can be revoked on faculty of the landlord, in every following year to that when the option has been practiced, kept account that must have effected within the anticipated term for the payment of the tax of register related to the annuity of reference forcing therefore to the payment of the relative tax.
It benefits to remember that, also in the case of commercial locations, the option for the “cedolare secca” forces to the communication in by preventive from the owner towards the conductor to mean registered letter of the renouncement to the exercise of the faculty to ask the updating of the rent.