Module 220 min2293 wordsFree — no account
Making the election, short lets and payments
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 360 words · 4 min
Worked example
Which property to declare at 21 %
An owner earns 12 000 € in short lets from a seaside flat and 5 000 € from a studio in town. Declaring the seaside flat at 21 %, she pays 12 000 × 21 % + 5 000 × 26 % = 2 520 + 1 300 = 3 820 €. The opposite choice would cost 12 000 × 26 % + 5 000 × 21 % = 3 120 + 1 050 = 4 170 €.
Worked example
Three amounts of cedolare, three calendars
With a previous-year cedolare of 40 €, below the 51.65 € threshold, no advance is due. With 200 € the advance is due but stays under 257.52 €, so it is paid in one go by 30 November. With 1 500 € the advance is split: 600 € by 30 June and 900 € by 30 November.
Practical case
The second-year calendar
Sara opted for the cedolare secca when registering an open-market lease starting on 1 January 2025, at a rent of 1 000 € a month. She paid no advance in 2025. Lease and rent are unchanged in 2026. Sara carries on no activity subject to the ISA indicators. Which amounts must she pay on the F24 during 2026, by which dates and under which tax codes?
Hint: Separate the balance for 2025 from the advance for 2026, then test the advance against the two thresholds.
Show the solution
The cedolare due for 2025 is 12 000 × 21 % = 2 520 €. As no advance was paid, the whole amount is paid as the balance by 30 June 2026 under code 1842. The advance for 2026 equals 100 % of the previous year's cedolare, that is 2 520 €. It exceeds 51.65 €, so it is due; it exceeds 257.52 €, so it is split in two. The 40 % share, 1 008 €, is paid by 30 June 2026 under code 1840; the 60 % share, 1 512 €, by 30 November 2026 under code 1841. Altogether Sara pays 5 040 € in 2026.
Answer: 30 June: 2 520 € (1842) and 1 008 € (1840); 30 November: 1 512 € (1841)
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