Italy: main innovations of the 2019 tax decree for real estate

Sanremo - Italy
Sanremo – Italy

Let’s see what are the main innovations of the 2019 tax decree for real estate

Confirmation of the coupon option

Canceled the rule that provides penalties for those who forget to confirm the option for the coupon (cedolare secca) on rents at the time of the extension of the contract.

Short rental identification code

Each structure for short-term rental must have an identification code which must be used for “any communication regarding the provision and promotion of services to users”. The same code should also be used by internet portal managers and real estate agents. Penalties from 500 to 5,000 euros for those who do not comply.

Tenant data communication with income

The data on the tenants of the short rent communicated by the owners to the state police will in turn be communicated (anonymously and aggregated by structure) to the Revenue Agency (IRS) to verify the payment of taxes.

Unclaimed taxes

For contracts stipulated as of January 1, 2020, the growth decree provides for the possibility of not paying taxes on unclaimed fees if the absence of collection is evidenced by a “notice of eviction for non-payment or obligation to pay”.

Expiration of the IMU declaration

The deadline for the IMU declaration now set for 30 June is extended to 31 December of the year following the year to which the data to be reported relate.

IMU rural instrumental buildings

The IMU on instrumental buildings becomes deductible from the company’s income from 2023. Until then, the percentage of deduction will increase: 50% for IMU 2019, 60% for 2020 and 2021 and 70% in 2022.

Ecobonus at a reduced price on the invoice

A taxpayer who is doing work to improve the energy efficiency of his building or to reduce the seismic risk has the option of receiving an advance from the supplier who performed the intervention instead of a deduction, in the form of a reduction of the amount due. The supplier can recover the contribution in the form of a tax credit or can in turn transfer it to its suppliers of goods and services.


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