Procedures for exercising the option for the tax regime of the Coupon Secca, new clarifications

The Revenue Agency, with the answer to question no. 198 of 1 July 2020, clarifies some aspects related to the dry coupon for commercial properties.

The applicant declares that he has rented a commercial property he owns on the basis of a lease registered in January 2019 and asks to know if he can take advantage of the dry coupon for which, during the first registration, the option was chosen for the ordinary taxation.

Dry coupon for the rental of real estate classified in the cadastral category C / 1

Pursuant to paragraph 59, article 1, law 30 December 2018, n. 145, the application scope of the dry coupon, in particular: “The rent relating to the contracts entered into in 2019, relating to real estate units classified in the cadastral category C / 1, with an area of ​​up to 600 square meters, excluding the appurtenances, and the related appurtenances jointly located, may, as an alternative with respect to to the ordinary regime in force for the taxation of land income for the purposes of personal income tax, to be subject to the dry coupon regime, referred to in Article 3 of Legislative Decree 14 March 2011, no. 23, at the rate of 21 percent”.

Methods of exercising the option for the tax regime of the Coupon Secca

With circular no. 8 / E of 10 April 2019, it was specified that the option for the

optional regime of the dry coupon must be exercised when registering the lease and has effects for the entire duration of the contract, unless revoked.

If the option has not been exercised when registering the contract, it is possible to access the dry coupon regime for subsequent years, exercising the option within the deadline for the payment of the registration tax due annually on the amount of the fee for each year (30 days from the expiration of each year).

Within the same period, the option for the coupon regime can be revoked.

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