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Letting property under the cedolare secca

21 % on the annual rent and 10 % for canone concordato leases in the listed municipalities, who may opt in and with which tenants, and what the election costs. Then the RLI form, the registered letter, revocation, short lets at 21 and 26 % with the two-flat limit from 2026, and the calendar of balance and advances with the F24 codes. Rules for 2026.

Foundational2 modules39 minFree course

2026 rules — verified on September 24, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Renting out a property· Step 2 of 12· Next step: Paying IMU on buildings in Italy

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Explain which taxes the cedolare secca replaces and which it removes from the lease itself
  • Recognise who may opt in, for which properties and with which tenants
  • Apply the 21 % or the 10 % rate to the annual rent, knowing when the lower rate is available
  • Understand why rent taxed under the cedolare leaves total income yet still counts for the ISEE
  • Set up the comparison with ordinary IRPEF taxation without relying on a one-size rule
  • Make the election when registering the lease or in a later contract year, within the time limits
  • Handle the notice to the tenant, revocation, extension and early termination
  • Apply the 21 % and 26 % rates to short lets, and the two-flat limit in force from 2026
  • Compute the balance and advances of the cedolare and pick the right F24 tax code

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 119 minFree — no accountWhat the cedolare secca is and what it costsWhat you will be able to do
    • Explain which taxes the cedolare secca replaces and which it removes from the lease itself
    • Recognise who may opt in, for which properties and with which tenants
    • Apply the 21 % or the 10 % rate to the annual rent, knowing when the lower rate is available
    • Understand why rent taxed under the cedolare leaves total income yet still counts for the ISEE
    • Set up the comparison with ordinary IRPEF taxation without relying on a one-size rule
    Read this module
  2. Module 220 minFree — no accountMaking the election, short lets and paymentsWhat you will be able to do
    • Make the election when registering the lease or in a later contract year, within the time limits
    • Handle the notice to the tenant, revocation, extension and early termination
    • Apply the 21 % and 26 % rates to short lets, and the two-flat limit in force from 2026
    • Compute the balance and advances of the cedolare and pick the right F24 tax code
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

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Run the numbers

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Step-by-step guides to the official forms cited in this course.

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.