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LOCAZIONI BREVI CON CEDOLARE SECCA: CHIARIMENTI SULLE ALIQUOTE DI TASSAZIONE


Come noto dal 1° gennaio 2024 chi affitta degli immobili con contratti di lovazione breve e sceglie, in alternativa al regime ordinario, il regime della cedolare secca, deve calcolare l’imposta sostitutiva da versare applicando la nuova aliquota di tassazione del 26%, come stabilita dall’articolo 1, comma 63, della legge n. 213/2023. E' prevista, tuttavia, una riduzione al 21% "per i redditi che derivano dalle locazioni brevi relativi a una unità immobiliare individuata dal contribuente in sede di dichiarazione dei redditi". Dunque: nel caso in cui si affittasse nel corso del 2024, anche più volte, la stessa unità immobiliare, l'aliquota di tassazione è del 21%; nel caso, invece, si affittassero due immobili diversi, sul reddito derivante dalla locazione breve di uno dei due (a scelta del locatore) si applicherebbe l’aliquota del 21%, mentre sull’altro quella del 26%. Fonte: https://www.fiscooggi.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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