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What the cedolare secca is and what it costs
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 354 words · 4 min
Worked example
Two brothers, one election
Two brothers inherit a flat in equal shares, let at 9 000 € a year. The first opts in and pays 4 500 × 21 % = 945 € on his half of the rent. The second does not: his half follows ordinary IRPEF, registration tax stays due on the share of rent attributable to him, and stamp duty on the lease is still owed.
Worked example
The same rent in two towns
A canone concordato lease sets the rent at 700 € a month, 8 400 € a year. If the flat is in Turin, the substitute tax is 8 400 × 10 % = 840 €. If the same lease covers a flat in a town that is no provincial capital, does not border the listed cities and is not a high-pressure area, the tax rises to 8 400 × 21 % = 1 764 €.
Practical case
Two flats, two rates
Marco, an employee, owns two dwellings in category A/3 and lets both to families. The first, in Florence, is let under a canone concordato lease at 650 € a month. The second stands in a mountain town that is no provincial capital, borders none of the listed cities and is not a high-pressure area; it too is let under canone concordato, at 450 € a month. Marco opts for the cedolare on both. What is his total annual substitute tax?
Hint: Bring each rent to a full year first, then check for each flat whether both conditions of the reduced rate are met.
Show the solution
The annual rent in Florence is 650 × 12 = 7 800 €. The lease is canone concordato and Florence is one of the municipalities with housing shortages, so 10 % applies: 780 €. The annual rent of the second flat is 450 × 12 = 5 400 €. This lease is also canone concordato, but the town falls into none of the listed categories, so the reduced rate is not available and 21 % applies: 1 134 €. The total is 780 + 1 134 = 1 914 €.
Answer: 1 914 € of substitute tax a year
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