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How do you close a rental contract with a dry coupon?

Closing a rental contract with a dry coupon may seem like a complex operation, but in reality it is a simple and convenient way to rent a property. The dry coupon is a tax option that allows you to pay a fixed tax on the rent, without having to calculate taxes in detail. In this article we will therefore see what the dry coupon is, how it works, how to close a rental contract in this way, how to make the payment and what to do in case
of problems.

What is the dry coupon

The dry coupon is a tax option introduced in 2011 that allows you to pay a fixed tax on the rent, without having to calculate taxes in detail. In practice, the owner of the property and the tenant agree on a rent, which is subject to 10% taxation (net of condominium expenses). The dry coupon is an alternative to ordinary taxation, which involves the payment of an income tax, calculated based on the value of the property and the duration of the contract. The dry coupon can only be applied to residential leases and cannot be chosen for rental contracts for properties used for commercial or industrial use.

How does the dry coupon work for rental contracts

The dry coupon for rental contracts works very simply: the owner of the property and the tenant agree on a rent, which is subject to a 10% tax. The rent agreed between the parties must be appropriate to the value of the property, in order to avoid tax litigation. In addition, the rental contract must be registered with the Revenue Agency within 30 days from the start of the contract, in order to be able to take advantage of the dry coupon. Once the dry coupon has been applied, the owner of the property must no longer submit the tax return relating to the rent, but must still keep the documentation relating to the contract
.

How to close a rental contract with a dry coupon

Closing a rental contract with a dry coupon is a simple and quick operation. First of all, the tenant must inform the owner of the property of his intention not to renew the contract, at least 6 months before the deadline. Subsequently, the owner must draw up a deed of cancellation of the rental contract and send it to the tenant by registered letter with return receipt. At this point, the keys to the property can be handed over and the security returned. In the event that the contract provides for automatic renewal, the tenant must inform the owner of his intention not to renew the contract at least 3 months before the
deadline.

How to pay for the dry coupon

The payment of the dry coupon is very simple: the owner of the property issues a tax receipt or an electronic invoice relating to the agreed rent, on which a 10% tax is applied. The tenant pays the rent by bank or postal transfer, indicating the reason for the payment and the tax code of the owner of the property. The payment must be made by the 16th of the month following the reference month. Failure to pay the dry coupon involves the payment of administrative and tax penalties, in addition to the loss of the benefit of the
dry coupon.

What to do if you have problems with the dry coupon

In case of problems with the dry coupon, the tenant or the owner of the property can contact the Revenue Agency for information and assistance. In particular, it is possible to contact the competent territorial office to verify the correct application of the dry coupon and for the resolution of any tax disputes. In addition, it is possible to contact a professional in the sector (accountant or lawyer) to obtain specific and personalized advice. It is important to report any problems or inconsistencies to the Revenue Agency within the forfeiture period provided by law, to avoid administrative and fiscal sanctions
.

In conclusion, the dry coupon is a simple and convenient way to close a rental contract. It is important to follow the procedures established by law to avoid tax litigation and administrative sanctions. In case of problems, you can contact the Revenue Agency or an industry professional for assistance
.

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