Flat tax for renters: when it helps in Italy
What is cedolare secca?
Cedolare secca is an alternative tax regime on rent that replaces IRPEF and surtaxes for lease payments. For the tenant this means that the landlord, choosing this option, renounces certain contractual increases and can simplify the tax treatment of the rent. We explain how the option is activated, what constraints apply and when it can represent a concrete advantage for those who pay rent in Italy.
Advantages and disadvantages for the tenant
- More predictable payments if the landlord renounces ISTAT updates.
- Fewer visible fiscal practices on the contract, simplifying documents.
- Greater certainty about contractual terms, but also less flexibility for different agreements.
When it helps
For a tenant it is worth evaluating cedolare secca when the landlord agrees to renounce automatic rent updates, when the landlord's tax savings reduce pressure for future increases and when the contract does not include complex clauses. Law 431/1998 governs lease contracts and limits on surcharges in the residential sector[1].
How registration works
The choice of cedolare must be indicated in the registration of the contract via the Modello RLI or the online procedure of the Agenzia delle Entrate, following official deadlines and methods[2]. Keep a copy of the receipt and the communication for any future checks.
Frequently asked questions
- Does cedolare secca prevent ISTAT increases?
- Yes, if the landlord exercises the option they renounce the contractually provided rent adjustment, including the ISTAT adjustment.
- Can I ask the landlord to choose cedolare secca?
- You can propose it, but the choice is the landlord's; however a written agreement can clarify effects and duration.
- What happens if the landlord does not correctly register the cedolare?
- Keep documents and receipts; if the registration is missing or incorrect you can contact the Agenzia delle Entrate or a tenant association.
How to
- Check the lease and note clauses on rent adjustments.
- Talk with the landlord to agree the option and request written confirmation.
- Verify that registration is done with Modello RLI or via the Agenzia delle Entrate online service[2].
- Keep receipts and respond promptly to any communications or requests within the indicated deadlines.
Key takeaways
- Cedolare secca can reduce variability of contractual rent increases.
- Always check registration with Modello RLI and keep receipts.
