The Lease Agreement with Cedolare Secca is an agreement by which one party (lessor) makes available to the other (tenant or “tenant”) by choosing to apply a subsidized tax regime, the dry coupon.
In fact, the dry coupon allows you to apply a substitute tax for personal income tax and additional income from the property. The taxation of the fee is set at 21% and the registration tax and stamp duty will not be paid for the registration, termination, and extensions of the contract.
In view of these advantages, the dry coupon regime implies the waiver of the right to ask for an update of the rent, including the variation on the basis of the I stat index.
When using the contract with coupon dry
The coupon dry option is applicable to any rental agreement between private individuals (natural persons) of properties belonging to the cadastral categories from A1 to A11 (excluding the A10 relating to private offices or studios) and related appurtenances (cellars, garages, etc.) rented together with the house.
This regime cannot be applied to lease agreements concluded with tenants acting in the exercise of a professional or business activity.
The choice to apply the coupon is up to the lessor who can exercise the option at the time of registration of the contract or even in subsequent years.
In tax terms, the income subject to a coupon has the following characteristics:
- it is excluded from total income and is not relevant for the purposes of calculating the personal income tax rate
- he cannot benefit from further tax deductions or allowances
- it must be included in the total income for the purpose of recognizing other deductions, deductions or benefits of any title linked to the possession of particular income requirements.
In the event that you want to apply the dry coupon option to a lease contract for use other than residential (e.g. for a commercial operation, for a company, for professionals, etc.) this contract must be used: contract commercial lease.
What the model of the lease agreement with coupon dry contains
Our flat-rate lease agreement meets all legal requirements. The main clauses included concerns:
- Object: the description of the property with the cadastral identifiers
- Cedolare Secca: it consists in the possibility of choosing, in the presence of certain requirements, a tax regime of taxation in a fixed amount replacing the ordinary one for income brackets
- Rent: indication of the amount to be paid for the use of the property (normally indicated in an annual amount with partial payment in advance installments)
- Deposit: the landlord can ask the tenant for a sum of money (deposit) to guarantee the obligations provided for in the contract
- Duration: minimum of 4 years, renewed unless denied for a further 4 years (for this reason it is defined as 4 + 4)
- Furniture: if the property is furnished, it is possible to attach a list of all the furniture and furnishings included in the lease
- Sublease: the lessor may grant the tenant the right to sublease the leased property in whole or in part to other subjects
- Withdrawal: possibility for the lessor to grant the tenant the right to terminate the contract before its natural expiry
- Guarantee: the landlord can ask the tenant (also called tenant) for a sum of money to be paid at the time of stipulation to guarantee any damage to the property.
Once you have downloaded your contract we will guide you step by step to complete all the necessary subsequent obligations.
Information you need
To complete the contract, the personal data of the landlord and tenant are required. It is also necessary to have the cadastral details of the property (during the interview, the help will explain where to find the information you need).
To proceed with the lease, the property must be equipped with the Energy Performance Certificate. In the list of subsequent obligations, we will show you how to obtain it if you do not have it.
Remember that our interview does not generate a simple facsimile of a lease agreement with a dry coupon. Based on your answers, the system automatically draws up a customized contract model for your exact needs, guaranteeing its legal correctness.
The document can be modified free of charge in all its parts without time limits. Don’t worry so if you don’t have all the information available during the interview, you can always enter it later.
- Lease agreement 4 + 4
- Partial lease agreement
- Residential lease with dry coupon
- Rental contract with dry coupon (improperly)
- Dry coupon contract
Other useful templates and facsimiles
- Rental Agreement for Forester Use: to rent a house or apartment for your employees, managers and collaborators
- Tourist or Vacation Rental Contract: to rent a house or apartment for holidays or tourism
- Commercial Lease Agreement: to rent a property for uses other than residential (e.g. shop, office)
- Free Loan Agreement: to grant free use of a property with the obligation to return it