The dry coupon on rents is a new tax on leases amounted to a withdrawal of 20%. It will be operational from next year, as an alternative to voluntary withdrawal "traditional" and applies to all types of lease, including, in this group, although the leases with negotiated rents.
Let's find out the main characteristic features:
From 1 January 2011, the rate on dry lease becomes equal to 20%, will be unique, and will not make any distinction for special leases negotiated rents.
The rate shall be applied taking as reference a tax base equal to 100% of the rent (as opposed to "old" 85% previously in force).
From 1 January 2011, the rate on dry lease becomes equal to 20%, will be unique, and will not make any distinction for special leases negotiated rents.
The rate shall be applied taking as reference a tax base equal to 100% of the rent (as opposed to "old" 85% previously in force).
the contract is agreed rent, the tax base is equal to 59.5% of the rent, while there is an exemption for the letting of residential property in the context of professional practice or business.
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