How to pay less taxes on rent

A legitimate question for those who own properties subsequent to the first is how to pay less taxes on rental fees.
In fact, there are many methods, completely legal, which in some cases allow you to lower taxes and in others even eliminate them.
The question in question does not arise from the desire to evade taxes, and this must be specified immediately, but from the tax pressure that weighs heavily on owners of properties other than their first home.
In fact, there are many taxes that weigh on second homes.
The Imu, the Irpef which burdens, in some cases, on unrented properties, the taxation of rental fees, just to mention those that homeowners are required to pay annually.
Then there are any gift taxes, inheritance taxes, taxes on capital gains in the event of a sale and registration tax on purchases.
The real estate sector, which was once considered a safe haven in which to invest one's savings, is one of the most highly taxed.
Suffice it to say that from this year the tax rate for flat rate tax on properties rented for short-term rentals has also increased (from 21% to 26%).
Paying less tax on rent The rent received contributes to the formation of taxable income for Irpef purposes and if the flat tax option is not exercised, the ordinary Irpef rate must be paid on these sums received which, remember, it amounts to 43% for incomes exceeding 50,000 euros per year.
Precisely for this reason it seems essential to look for legitimate ways to avoid paying taxes on the rent you collect.
Be careful, do not pay taxes even though you correctly declare these sums in your tax return and without being guilty of tax evasion.
We are not, therefore, talking about illegal renting or adopting illicit methods.
For every tax situation, in fact, there could be a method that allows you to either pay less taxes or not pay them at all.
It all depends on the type of contract stipulated for the lease (the right term is lease given that the term "rent" must be used for business and production activities, but in common language the two terms are equivalent).
When renting the house for free is worth it Obviously if you rent the house for free, without receiving rental fees, taxes are not due.
This is the most drastic situation, but by using the free loan agreement the tenant can use the property without any rent being due.
Ordinary maintenance costs, Tari and bills, obviously, are the responsibility of those who use the property.
When is this choice appropriate? When you have difficulty renting and have to pay, for example, the costs of the condominium and the utilities of the apartment.
In this way, it is true that you do not earn anything by selling the property, but you are not forced to bear the costs of maintaining the property.
Above all, it must be taken into consideration that by not receiving rent, not even taxes on the sums are due.
This is a choice that is made when family members usually occupy the property and it is important to underline that what is stated in the contract must reflect reality (you cannot make a loan for use contract and have the rental fees paid under-the-counter rental).
It should be considered that if the loan for use contract is stipulated with relatives within the first degree there is also a 50% reduction in the IMU provided that: the owner lives in the same municipality in which the property is located; the same must be used as a main residence by the relative to whom it is given on loan; that the property is not luxury.
The flat tax rate allows you to save Even if it does not promise to completely eliminate taxes, the flat rate tax allows for interesting savings.
The optional tax regime provides for a substitute rate for Irpef which allows a fixed percentage of 21% to be paid on the sums received as annual rent, which however drops to 10% for contracts with an agreed rent.
The tax savings are considerable if you consider that the lowest Irpef rate is 23% and the higher the owner's income, the more you save.
Furthermore, the flat rate coupon allows you to completely eliminate stamp duty and registration fees, allowing immediate savings right from the stage of signing the contract.
Contract with agreed rent, double savings If you choose the rental contract with agreed rent you then have a double convenience: in addition to paying a lower rate on the flat rate tax (10% instead of 21%) you have a reduction also on the IMU of at least 25%, although for some Municipalities the expected reduction is greater.
Where can the agreed fee contract be stipulated? In municipalities with high population density, i.e.
almost all the main Italian cities.
With this type of contract not only is the fee lower, but also the duration of the contract is shorter (these are 3+2 contracts rather than 4+4 contracts).
Uncollected rent, taxes are not paid.
Very often, those who own properties rented out find themselves in the unpleasant situation of having to pay taxes on the annual rental payments provided for in the contract even if the tenant has not paid the rent for all of them.
the monthly payments.
In practice, you have to pay taxes even for sums you never received.
This is because the rent, as provided for in Article 26 of the Tuir, is subject to Irpef taxation regardless of its perception.
The 2019 Growth Decree, however, provided for an important exception that allows you not to pay taxes on uncollected rent.
This is possible when the owner notifies the defaulting tenant of the eviction or, alternatively, notifies him of the payment order.
The exception, in any case, only concerns contracts for residential use.