News on dry coupon. Based on the provisions of the tax decree, in the event of failure to communicate the extension, the forfeiture will no longer be triggered.
The rule came into force on 3 December and meets the needs of tens of thousands of taxpayers, who in the recent past, due to a trivial mistake, were forced to switch to ordinary taxation, paying registration tax, personal income tax and related additional.
In summary, the owners who decide to opt for the dry coupon pay a substitute tax at a rate of 21% which, in most cases, is reduced to 15 and in others even to 10%.
The possibility of resorting to the dry coupon is valid for leased properties belonging to caste categories from A1 to A11 (excluding category A10). The rate is reduced to 15% for lease contracts with agreed rent relating to homes located in Municipalities with housing shortages and in Municipalities with high housing voltage (identified by the CIPE), but until the 2107 tax period it even drops to 10% and also applies to contracts stipulated in the Municipalities for which a state of emergency was approved in the 5 years preceding 28 May 2014 following the occurrence of calamitous events.
At this juncture, the tax decree has established that, in the event of failure to send the communication relating to the extension of the contract, to be made using the specific RLI form available on the website of the Revenue Agency, starting from 3 December 2016, no it provides more for the revocation of the option if the taxpayer has "kept a behavior consistent with the will to opt for the favorable regime of the coupon", making the payments and declaring income to be coupon in his return.
The regime will no longer face forfeiture, but the taxpayer will still have to pay a fine of 100 euros. The amount is reduced to 50 euros if the communication of extension is made within 30 days of the deadline.
