Legislative Decree 23 last 14 March, contains the "Provisions on" Municipal Fiscal Federalism ", by introducing 2011 the so-called "dry coupon" refers to income for the rent.
More is not, that a new taxation system, may opt for which the individuals with income from rental of buildings for residential use (as well as the relevant boxes rented jointly) in alternativa al regime orinario Irpef.
In fact, instead of income tax, Additional municipal and regional, registration tax and stamp duty, you can pay a replacement fee for contracts equal to the free 21% of rent, while equal to those agreed 19%.
The landlord person, owner or holder of real right of enjoyment of residential property units can freely exercise the option for the new coupon and revoke, ciascun'annualità contract if the option following that in which it is exercised.
For new contracts filed as of the date of 7 April 2011 option is indicated in the registration of the contract; for existing contracts, but the landlord will indicate the choice of tax in the tax return directly to dry next year.
Until next 6 June will be able to record the leases whose terms expire for the performance by 7 April, deciding whether to activate the optional system of taxation.
To verify the tax advantages of this option is real good contact branches of charitable tax and trade unions.
Alex Gaetani