There is only time until 6 September to apply for the Rental bonus, that non-repayable contribution intended to partially refound homeowners who have decided to reduce the weight of the rent to the tenant who uses the apartment they own as their main residence.
This quota, aimed precisely at encouraging the reduction of rents during the current period of economic crisis, will be recognized to landlords (individuals or different subjects) who are VAT holders or not, as announced directly by the Revenue Agency.
The weight of this contribution, included in the Ristori decree, will be commensurate with the total amount of the reductions in rent resulting in 2021 and already communicated to the tax authorities or those that will be agreed between the landlord and the tenant by next December 31st. The amount of the incentive, to be precise, is equal to 50% of these renegotiations in decrease, and in any case with a maximum ceiling of 1200 euros envisaged for each lessor. The type of contract existing by the two parties will not make any distinction: the bonus will be recognized both for those under the ordinary regime and with a flat rate tax.
Requirements and application
To see the application for access to the bonus accepted, you must be the owner of houses rented and used by the tenants as main residences. Among the main requirements is the location of the property, which must be located in municipalities with high housing voltage such as Bari, Bologna, Catania, Florence, Genoa, Milan, Naples, Palermo, Rome, Turin and Venice (or in the neighboring municipalities ) or in municipalities that are provincial capitals. In case of doubts it is however possible to consult the precise list of locations directly on the portal of the Ministry of Transport.
Recognized exclusively for those contracts already in place on 29 October 2020, the contribution is paid if the renegotiation decreasing has been certified between 25 December 2020 and 31 December 2021. The landlord who wishes to access the contribution can submit the request exclusively electronically to the Revenue Agency website, after logging in to their reserved area via Spid, electronic identity card, national service card or Entratel / Fisconline. There is only time until next September 6th.
After indicating the personal data and the tax code, the interested party must enter the IBAN of his account, the one on which the bonus will be paid, and the details of the lease agreement (start and end of the contract and amount of the rent of rent before and after the downward renegotiation). In the event that you realize you have made mistakes, you can submit a new request, again by 6 September. To see credit the amount due will instead have to wait until 2022, given that the requests will be taken over by the Revenue Agency after 31 December 2021.
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