Fiducia della camera sul D.Lgs inerente il federalismo municipale: fissata doppia aliquota al 21% e 19% per la cedolare secca sugli affitti.
Prevista l’introduzione, a partire dal corrente anno, di una “Cedolare dry optional on vacation. "
This is an alternative to the ordinary regime for taxing the income of land owners of properties.
Now the taxpayer may choose which form of taxation applied to income from their properties and to apply to the annual rent rate of 21% for contracts fee and 19 free % for contracts agreed rent, or for buildings located in densely-populated municipalities .
This scheme does not apply to leases of property for residential purposes which is owned firms, companies or professionals.
For those who choose this system, there are advantages for both the landlord for the tenant, in relation to ' registration tax, stamp duty of and update the fee related to the indices ISTAT
Luca Zambello
Econ-Test 
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