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AFFITTI BREVI: CEDOLARE SECCA AL 26% SE GLI IMMOBILI LOCATI SONO PIù DI DUE


Cedolare secca più cara per gli affitti brevi inferiori a 30 giorni. Ma solo se gli immobili sono più di due. A prevederlo l'Articolo 1, comma 63 della Legge di Bilancio 2024 (legge n. 213/2023) che modifica la disciplina fiscale sulle locazioni brevi di beni immobili. La misura, in particolare, si applica sul contratto di affitto della seconda, terza e quarta casa stipulato dalle persone fisiche.Se viene concesso in locazione breve un solo immobile, l’aliquota è confermata al 21%. Se, invece, sono concessi in locazione breve più immobili, su uno a scelta del contribuente si applica l’aliquota del 21%, mentre sul contratto di affitto della seconda, terza e quarta casa si applica il 26%. In caso le unità concesse in locazione breve siano più di quattro, l’attività si intende svolta in forma imprenditoriale e, quindi, sarà necessario aprire la partita Iva.  Fonte: https://www.gazzettaufficiale.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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