We inform you that the Court of Cassation has sanctioned the possibility, hitherto excluded, for the 'private' natural person lessor to opt for the so-called 'cedolare secca' even in the case where the lease is stipulated with the lessee/tenant acting in the exercise of a business activity/self-employment, provided that the residential use of the property is respected.
With reference to contracts already stipulated, it should be noted that the 'cedolare secca' may be applied for subsequent contractual annuities by exercising the option within the deadline for the payment of the annual registration tax (30 days from the expiry of the annuity), while for new contracts, the option may be inserted as a contractual clause or communicated to the landlord by registered letter with return receipt.
It should also be noted that the application for the telematic registration of the lease agreement on the Agenzia delle Entrate website does not allow, as of today, the application of the cedolare secca in the cases under consideration; therefore, an intervention by the Agenzia delle Entrate is required to update the diagnostic that checks the compilation of the form before its submission.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.