The column edited by Confedilizia Messina
“Save Home” decree, good news (by Giorgio Spaziani Testa-President of Confconstruction)
The approval by the Council of Ministers of the decree-law on building and urban planning simplifications – the so-called “Save Home” decree – is good news. The diffusion of the drafts of the provision (in relation to which we are publishing the extract of the Government’s statement and the illustrative slides distributed by the Ministry of Infrastructure) has chased away the ghosts – that in reality only a few people saw it, almost always for mere political reasons – of the elusive amnesty, leaving room for what Minister Salvini had announced for the first time at the annual conference of the Legal Coordination of Confedilizia in Piacenza in September 2023 and then illustrated in the meeting of 4 April last at the Ministry. The arrival at Palazzo Chigi – and then in Parliament – finally allows us to discuss the merits of a text on which until now too much imagination has been worked on, above all through preconceived criticism on the part of those who see the devil in every non-punitive purpose that concerns the house, and which instead looks favorably on the harassment that the outgoing European Commission has been calling for for years on this property: see use of the land register to increase taxes on properties and the “green houses” directive. This is a measure aimed at resolving situations of small building irregularities that often date back many years and which are an obstacle to the marketability of properties or the granting of mortgages. Simple common sense measures, which will be useful to homeowners and the real estate market. Measures, moreover, which may be revised by deputies and senators if their more in-depth analysis highlights the need to make them more effective for the purpose they set. If, in fact, a mega pardon for serious building violations was to be avoided, it is conversely necessary to avoid one or more provisions being more appearance than substance. The territorial associations of Confconstruction are now called upon to carry out extensive assistance and consultancy work in favor of the many citizens interested in the newly approved legislation. To this end, information desks will be immediately activated in each province. At the same time, a program of in-person and online seminars will be launched at national and local level aimed at examining every aspect of the decree in greater depth. We must be alongside the owners in this operation which promises to be far-reaching: give them explanations, suggestions, help in managing the bureaucracy. For the rest, given that this intervention was presented as part of the consultation table that the Ministry of Infrastructure has entitled “House Plan” and which has the aim of increasing the housing supply in Italy, Confbuilding will continue to ask that two essential things have been done: finally making available the over one hundred thousand council homes not assigned to those entitled and strengthening private rental through the elimination of the IMU for rentals at an agreed rent, the certainty of the application throughout Italy of the flat rate tax rate of 10 % for the same contracts and interventions to speed up evictions.
The Court of Cassation allows flat tax for contracts for guesthouse use
The Court of Cassation, with sentence no. 12395, filed on 7.5.2024, regarding the option for flat rate tax for a rental contract concluded by the tenant in the exercise of his professional activity to make it available to his employees or collaborators (so-called guesthouse), stated the following principle of law: “In terms of rental income, the lessor can opt for flat rate tax even in the event that the tenant concludes the rental contract for residential use in the exercise of his professional activity, given that the exclusion referred to in the art. 3, sixth paragraph, Legislative Decree no. 23 of 2011 refers exclusively to the rental of real estate units for residential use carried out by the lessor in the exercise of a business activity or arts and professions”. The Court of Cassation, with this important ruling, hopefully closes a dispute that has been ongoing since 2011. In fact, despite the legislation relating to the flat rate tax on residential rentals, contained in Legislative Decree no. 23 of 2011, establishes that only landlords are prevented – in order to benefit from the replacement regime – from acting in the exercise of a business or arts and professions activity, the Revenue Agency, with circular no. 26 of 2011, has continued for 13 years the thesis according to which this constraint also applies to tenants. And this despite several rulings of the opposite nature (see Focus Confedilizia n. 26 of 14.7.2023). Since 2011, however, Confedilizia has expressed the opinion that the interpretation of the financial administration was unfounded, not responding either to the literal content of the rule, which does not place limits on the tenant, or to the rationale of the same, which would tax relief for all rentals for residential use by Irpef subjects. We are now awaiting the implementation of this principle by the Agency and the adaptation of the registration programs for rental contracts that do not allow the exercise of the option.
The tenant moves to a neighboring property: is compensation due for the loss of commercial goodwill?
The compensation for the loss of commercial goodwill, provided for by art. 34 l. 27 July 1978 n. 392, is due to the outgoing tenant regardless of any assessment regarding the relative loss and damage that the tenant himself has actually suffered as a result of the release, with the consequence that it is due even if he continues to carry out the same activity in another place. of the same property or in a different property facing or in any case located nearby. (see point Civil Cassation section III, 02/04/2009, n. 7992).
Delay in the execution of the energy requalification contract: is the condominium entitled to compensation for failure to benefit from tax deductions?
In the event of contractual breach, the non-compliant party is liable for the damages caused. The contracting company will therefore have to compensate for the loss of the condominium’s tax opportunity resulting from executive delays not dependent on force majeure, fortuitous circumstances or on the condominium itself. (from Confedilizia Notizie)
