Cedolare secca for business tenants, another stop by the Mef. Word to the United Sections
In a reply to the Senate, the Minister of Economy closes to an extension of the flat tax
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Key points
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No to the dry coupon tax for the firm tenant. During the question time in the Senate Chamber, Economy Minister Giancarlo Giorgetti reiterated the closed position he had already expressed in the past, in contrast with what various rulings of the Court of Cassation are affirming. And he hoped that the United Sections would soon be involved on the issue.
Discordant opinions
.The issue concerns the case where houses are rented by companies that enter into contracts for the housing needs of their employees. This is a special situation, worthy of protection according to the Supreme Court. Several pronouncements, in fact, have explained that the flat taxation scheme cannot be denied if the counterparty is a VAT number that enters into the agreement to meet the housing needs of one of its employees (12395/2024, 12076 and 12079/2025). On this point, however, the Inland Revenue has always expressed a closed position, supported also by the Ministry of the Economy, which, in a answer to a question of 26 March 2025, had explained how case law on the subject was not yet univocal.
The question time
.Giorgetti returned to the issue in response to a question from the Autonomies Group. For the minister, the steps forward recorded so far are not enough to change the positions expressed in the past. Also because 'in the opinion of the Entries the recent guidelines are not entirely agreeable'. In the light of the current regulatory framework, however, according to the tax authorities, 'the rule that the lessee should be a subject who does not act in the exercise of the freedom to conduct business' remains alive.
Alongside this, there are certainly repercussions at the level of public finance, as the minister explained. The extension of thedry coupon to other cases, in fact, would result in less revenue for the state coffers. There could only be a step forward with a pronouncement of the United Sections. "At the present time it has been deemed appropriate to assess with the legal body the possibility of reaching a change in the recent jurisprudential judgement also through a request for the issue to be referred to the United Sections".
