"NEWS of July 7, 2016-the exercise of the option for dry coupon critical aspects"
As we know the regime of tax represents an alternative to dried coupon ordinary income subject to income tax for land arising from leasing property for residential purposes. From the point of view of compliance, in accordance with article 3, paragraph 2 of Legislative Decree No. # 23/2011, the choice between the ordinary regime of taxation and is the responsibility of the lessor, i.e. the taxpayer dry coupon that follows the land income arising from rental and, knowing their tax status, can assess with full knowledge of the facts.
Confirmation that the exercise of the option is reserved to lessor is established both in article 1 of the decision of the revenue of 7.4.2011 n. 55394, according to which it may be exercised by the lessor, an individual owner or owner of real right of enjoyment of residential property units locate ".
In any case, keep in mind that the regime of dried coupon represents a "choice" subjective and not tied to the property, in the sense that if the House granted leases and related appurtenances locate along with it are owned by multiple individuals with Board:
- or co-ownership thereof profit participation right in rem (usufruct),
each host Dangriga (joint) make their own choice, opting for the application of dry coupon. In fact, the IRS, with the circular 4.6.2012 # 20, has made it clear that in the event that a property jointly owned the lease is concluded by a single-owner:
- on the one hand, the contract signed by only one of the co-owners has effects even against the co-owner not present in acts, which, therefore, is required to declare its income for tax purposes to the extent land on his part;
- on the other, also the co-owner not indicated in the lease has the possibility to opt for the scheme in substitution of dried coupon, through presentation of the model RLI, enclosing the documents certifying the ownership title and sending the letter to the conductor.
The possible application of different regimes – the ordinary or dried coupon – in relation to that contract cosigned in more subjects involves attention more than a choice of "flat" regime and shared.
In fact, assuming that the option for the system of dry coupon is carried out by all the co-owners renters (or joint):
- the stamp duty must be paid on the contract in full measure (for the whole amount);
- the registration fee is payable and paid on the share of the fee attributable to landlords who have not opted for dry and coupon when the registration tax is less than € 67, must still be paid in an amount equal to that minimum amount (€ 67).
Yet, as indicated by the Agency with the circular 26/E/2011, landlords who have not opted, in relation to contracts, can match the registration tax annually or for the entire duration of the contract (assuming in both cases the total annual rent or fee proportional to the sum of their shareholdings, and applying the reduction provided for in article 17 of DPR 131/1986 if paid in a lump sum of tax due for the entire duration of the contract). In addition, landlords who have not exercised the option and the conductor remain jointly and severally obligated to pay the registration tax so computed.
In the event of the withdrawal of option by landlords who had previously pursued, passive solidarity extends also to them again, and the tribute must be paid on the portion of the fee proportional to their share of possession
For example, imagine the following situation:
one year lease concerning an immovable and appliance with a total annual amount of 15,000.00 euro. Landlords have the following ownership stakes (of the property and relevance):
- White owns 40%;
- Rossi owns 30%;
- Green owns 30%.
- Dried green opts for coupon scheme.
The registration tax due on the lease should be calculated on the part of the fee attributable to white and Red matching their shareholdings (15,000.00 × 70%) = EUR 10,500.00.
Of that amount, must then be applied at the rate of 2% in order to determine the registration tax, equal to euro 210.00, due jointly only from whites and reds, as well as the conductor.
by Leonardo Pietrobon