When entering into a lease in a dry coupon regime, it is necessary to comply with some formalities, including the communication of any extensions or resolutions. But what happens if this communication is not sent on scheduled times? Is a penalty expected?
A reader asked this question to the Revenue Agency through the site Fiscooggiand the answer clarified an important aspect of current legislation.
Let’s find out together what the law says and what the consequences are in case of non -communication.
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The reader’s question
A taxpayer asked the Revenue Agency by asking the following question:
Hello, is there a sanction for the failure to present in terms of the communication of termination of a lease in regime of dry coupon and, if so, how long is it?
This is an important question for many owners who choose the tax regime of dry couponan option that allows you to apply a replacement tax on the rent, avoiding the personal income tax and the related additional ones.
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The response of the Revenue Agency: no expected sanction
The Revenue Agency clarified that, following the entry into force of the growth decree (Legislative Decree no. 34/2019), it was repealed the obligation to communicate the termination of the lease in dry coupon.
In the past, in fact, the article 3, paragraph 3, of Legislative Decree no. 23/2011 provided for a fixed sanction of 100 euros for failure to communicate the termination or extension of the lease. This amount could be reduced to 50 euros If the communication was made with a delay not exceeding 30 days.
However, with the modification introduced by the article 3-bis of Legislative Decree no. 34/2019this sanction has been eliminated. Consequently, today the failure to communicate the termination of a contract in dry coupon no longer involves any penalty.
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What changes for lessors?
Thanks to this regulatory modification, the owners of properties who opted for the dry coupon they are no longer obliged to communicate the early termination of the contract to the Revenue Agency. This represents an administrative facility that simplifies the management of lease contracts, eliminating a bureaucratic fulfillment and related sanction risks.
However, It is always advisable to correctly record the termination of the contractespecially if the contract has been recorded at the Revenue Agency through the RLI model. Although the communication obligation has been eliminated, correct management of tax documentation is useful to avoid any future disputes.
