The Italian Revenue Agency has provided clarifications on the non-refundable rental subsidy. The clarifications are due to the fact that there have been many requests and questions from taxpayers, both IRPF and IRES.
During the IV National Forum of Tax Lawyers and Accountants organized by Italia Oggi, Agenzia delle Entrate – the Revenue Agency explained that a non-refundable contribution for landlords reducing rent to tenants will be borne by all taxpayers, both Irpef and Ires. In explaining the new law introduced under the 2021 Budget Law, it was noted that paragraph 381 of Article 1 of the 2021 Budget Law, which introduces the exemption, provides for “subsidies in 2021, to the landlord of real estate, only premises for residential purposes located in a high-energy residential area that is the main residence of the tenant, in the event of a reduction in the amount of the lease, within the maximum spending limit specified in paragraph 384,
Specifically, the Revenue Agency explained that “the broad wording of the provision, which refers to the landlord as the beneficiary of the grant, allows for the inclusion of all Irpef and Ires taxpayers who rent out owned property.”
Thus, a non-refundable residential rental contribution is only taxable on residential property that constitutes the tenant’s primary residence and whose lease is subject to downward revision. In addition, a re-declaration can be submitted electronically to the Revenue Agency. Subject to all these requirements, the beneficiaries ( beneficiary) are both Irpef and Ires taxpayers. Thus, the audience of those who can receive a non-refundable grant for housing rent is expanding.
Considering during the calculation that a non-refundable rental contribution of 50 million euros is allowed for 2021 and that the maximum annual limit available to each landlord is 1,200 euros, the bonus can be paid out to approximately 41,700 applicants.
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