Rent and the flat-rate tax scheme: what’s changing under the 2027 Budget

Cedolari, clausola antielusione contro i furbetti degli affitti

La manovra punta a evitare il fenomeno dei contratti di affitto “apri e chiudi” per incassare il bonus fiscale

The Lombardy Region has responded to a query from Confedilizia Como. The response may also have implications beyond the province of Como

Rents: in municipalities affected by natural disasters, a flat-rate tax of 10 per cent applies even without registers

The measure reduces the levy on new rent-controlled tenancies, with a rate of 1 per cent for those under 36. In Rome and Naples, the net amount is around 80 euros higher per month

The 5 per cent ‘mini flat-rate tax’ makes 3+2 tenancy agreements more affordable in major cities. Tenants can save up to 10–20 per cent

Rents: with the 5 per cent flat-rate tax in major cities, the agreed arrangement may prove more favourable than the 4+4 scheme

Housing: the increase in the eco-bonus to 65 per cent has been scrapped. Here is the map of the 2027 discounts

The draft Budget Bill includes an increased tax relief scheme for energy efficiency measures: for expenditure next year, the tax relief rate remains at 50 per cent for main residences and 36 per cent for second homes

Tutte le misure allo studio per la legge di bilancio 2027

All the measures under consideration for the 2027 Budget Bill

Dossier

2027 Budget

Rent and the flat-rate tax scheme: what’s changing under the 2027 Budget

Cedolari, clausola antielusione contro i furbetti degli affitti

Rents: in municipalities affected by natural disasters, a flat-rate tax of 10 per cent applies even without registers

Rents: with the 5 per cent flat-rate tax in major cities, the agreed arrangement may prove more favourable than the 4+4 scheme

Housing: the increase in the eco-bonus to 65 per cent has been scrapped. Here is the map of the 2027 discounts

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