Rental Bonus, is it also valid for subjects in a flat-rate scheme? Hades’ response


With circular no. 14 / E, of 6 June 2020, with the subject: “Tax credit for lease payments for non-residential properties and company rent – article 28 of the decree law of 19 May 2020, no. 34“, The Revenue Agency discloses some useful information regarding the subjective areas of application of the so-called Rental Bonus.

Is the rental bonus allowed for subjects with a flat-rate scheme?

Bonus Rentals, how does it work?

The Rental Bonus is a tax credit of 60% for the rent of properties for non-residential use intended for VAT numbers which have undergone a decrease in turnover of at least 50 percent compared to the previous year, with revenues not exceeding to 5 million euros in the 2019 tax period.

For these subjects for the months of March, April and May 2020, the rent will be 40%.

Attention, the discount is exclusively retroactive, this means that in order to take advantage of the tax credit, you must first have paid the fees in full and only secondly request the bonus.

Bonus rents in the flat-rate scheme

The circular of the Revenue Agency mentioned above, in the part dedicated to the subjective areas of application, clarifies the following:

“Since there is no distinction between the activities, they must be considered included in the subjective sphere, without prejudice to the limit of revenues or fees not exceeding 5 million euros in the tax period preceding the current one

at the date of entry into force of the decree, the subjects in the flat-rate regime referred to in Article 1, paragraphs 54 and following of Law no. 190 of 2014 “.

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