La 21% flat rate coupon on shop rentals, expiring on 31 December 2019, does not get the extension to 2020. Despite the various favorable proposals arriving from the majority as well as from the opposition, the rule introduced last year by the yellow-green executive is not confirmed with the new budget law. At least for now.
Like the dry coupon on house rentals, even the one on shops replaces Irpef, surtaxes (municipal and regional), registration tax and stamp duty. The difference is that it applies to premises belonging to cadastral category C/1 and only if the lease was signed in 2019.
The last point is important, because it contains a possible loophole. The law speaks only of "stipulation", therefore if the contract is signed within this year (regardless of registration and effective date) the dry coupon is valid for the entire duration of the agreement (generally six years, renewable every six years).
However, this is not enough to console the trade associations. “That of the government and the majority is a surprising decision – said the president of Confidentiality, Giorgio Spaziani Testa – The need for the coupon was so evident that it was also requested by the traders' associations, also convinced that excessive taxation on the owners of the rented premises hindered the opening of new businesses. In the absence of the coupon, the owner is in fact subject to Irpef, the regional Irpef surtax, the municipal Irpef surtax and the registration tax, for a total load that can exceed 48% of the rent and to which the Imu-Tasi asset must be added, in addition to the maintenance costs of the property and the risk of arrears (not to mention the effects caused by the prehistoric regulation of the lease contracts concerned)”.
