{"id":556,"date":"2024-11-08T08:36:39","date_gmt":"2024-11-08T07:36:39","guid":{"rendered":"https:\/\/immobilex.it\/?p=556"},"modified":"2024-11-08T08:36:40","modified_gmt":"2024-11-08T07:36:40","slug":"single-taxation-if-the-tenant-is-an-entrepreneur","status":"publish","type":"post","link":"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/","title":{"rendered":"Single taxation if the tenant is an entrepreneur"},"content":{"rendered":"\n<p>In ist judgement no. 12395 of 7 May 2024, the Supreme Court ruled that the flat taxation of rents from the rental of a property for residential purposes (the so-called \u2018cedolare secca\u2019) is also applicable if the tenant is a company or a business, as this option is not banned by Art. 3 para. 6 of Legislative Decree no 23 of 2011.<\/p>\n\n\n\n<p>In the case analysed, a private individual had rented a flat to an airline, which was intended for the legal representative of the same tenant.<\/p>\n\n\n\n<p>The Court upheld the taxpayer&#8217;s appeal as follows: \u2018As regards rental income, the landlord may opt for the \u201ccedolare secca\u201d even if the tenant concludes the rent for residential purposes in the exercise of his professional activity, since the exclusion referred to in Article 3(6) of Legislative Decree no. 23 of 2011 refers exclusively to the rental of real estate units for residential purposes carried out by the landlord in the exercise of a commercial or professional activity\u2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In ist judgement no. 12395 of 7 May 2024, the Supreme Court ruled that the flat taxation of rents from the rental of a property for residential purposes (the so-called \u2018cedolare secca\u2019) is also applicable if the tenant is a company or a business, as this option is not banned by Art. 3 para. 6 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Single taxation if the tenant is an entrepreneur - immobiLex<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Single taxation if the tenant is an entrepreneur - immobiLex\" \/>\n<meta property=\"og:description\" content=\"In ist judgement no. 12395 of 7 May 2024, the Supreme Court ruled that the flat taxation of rents from the rental of a property for residential purposes (the so-called \u2018cedolare secca\u2019) is also applicable if the tenant is a company or a business, as this option is not banned by Art. 3 para. 6 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/\" \/>\n<meta property=\"og:site_name\" content=\"immobiLex\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-08T07:36:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-08T07:36:40+00:00\" \/>\n<meta name=\"author\" content=\"Stefanie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Stefanie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/\"},\"author\":{\"name\":\"Stefanie\",\"@id\":\"https:\/\/immobilex.it\/en\/#\/schema\/person\/a1bb2583c135bac9be5eff4d4538b0bb\"},\"headline\":\"Single taxation if the tenant is an entrepreneur\",\"datePublished\":\"2024-11-08T07:36:39+00:00\",\"dateModified\":\"2024-11-08T07:36:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/\"},\"wordCount\":163,\"publisher\":{\"@id\":\"https:\/\/immobilex.it\/en\/#organization\"},\"articleSection\":[\"News-EN\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/\",\"url\":\"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/\",\"name\":\"Single taxation if the tenant is an entrepreneur - immobiLex\",\"isPartOf\":{\"@id\":\"https:\/\/immobilex.it\/en\/#website\"},\"datePublished\":\"2024-11-08T07:36:39+00:00\",\"dateModified\":\"2024-11-08T07:36:40+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/immobilex.it\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Single taxation if the tenant is an entrepreneur\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/immobilex.it\/en\/#website\",\"url\":\"https:\/\/immobilex.it\/en\/\",\"name\":\"immobiLex\",\"description\":\"Wir verwalten Ihre Immobilie!\",\"publisher\":{\"@id\":\"https:\/\/immobilex.it\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/immobilex.it\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/immobilex.it\/en\/#organization\",\"name\":\"immobiLex\",\"url\":\"https:\/\/immobilex.it\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/immobilex.it\/en\/#\/schema\/logo\/image\/\",\"url\":\"http:\/\/immobilex.it\/wp-content\/uploads\/2022\/02\/immobilex-logo-1.jpg\",\"contentUrl\":\"http:\/\/immobilex.it\/wp-content\/uploads\/2022\/02\/immobilex-logo-1.jpg\",\"width\":320,\"height\":68,\"caption\":\"immobiLex\"},\"image\":{\"@id\":\"https:\/\/immobilex.it\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/immobilex.it\/en\/#\/schema\/person\/a1bb2583c135bac9be5eff4d4538b0bb\",\"name\":\"Stefanie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/immobilex.it\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/dd0359bf07a9d81a18380d759f69ca6c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/dd0359bf07a9d81a18380d759f69ca6c?s=96&d=mm&r=g\",\"caption\":\"Stefanie\"},\"url\":\"https:\/\/immobilex.it\/en\/author\/steffi\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Single taxation if the tenant is an entrepreneur - immobiLex","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/","og_locale":"en_US","og_type":"article","og_title":"Single taxation if the tenant is an entrepreneur - immobiLex","og_description":"In ist judgement no. 12395 of 7 May 2024, the Supreme Court ruled that the flat taxation of rents from the rental of a property for residential purposes (the so-called \u2018cedolare secca\u2019) is also applicable if the tenant is a company or a business, as this option is not banned by Art. 3 para. 6 [&hellip;]","og_url":"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/","og_site_name":"immobiLex","article_published_time":"2024-11-08T07:36:39+00:00","article_modified_time":"2024-11-08T07:36:40+00:00","author":"Stefanie","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Stefanie","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/#article","isPartOf":{"@id":"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/"},"author":{"name":"Stefanie","@id":"https:\/\/immobilex.it\/en\/#\/schema\/person\/a1bb2583c135bac9be5eff4d4538b0bb"},"headline":"Single taxation if the tenant is an entrepreneur","datePublished":"2024-11-08T07:36:39+00:00","dateModified":"2024-11-08T07:36:40+00:00","mainEntityOfPage":{"@id":"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/"},"wordCount":163,"publisher":{"@id":"https:\/\/immobilex.it\/en\/#organization"},"articleSection":["News-EN"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/","url":"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/","name":"Single taxation if the tenant is an entrepreneur - immobiLex","isPartOf":{"@id":"https:\/\/immobilex.it\/en\/#website"},"datePublished":"2024-11-08T07:36:39+00:00","dateModified":"2024-11-08T07:36:40+00:00","breadcrumb":{"@id":"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/immobilex.it\/en\/single-taxation-if-the-tenant-is-an-entrepreneur\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/immobilex.it\/en\/"},{"@type":"ListItem","position":2,"name":"Single taxation if the tenant is an entrepreneur"}]},{"@type":"WebSite","@id":"https:\/\/immobilex.it\/en\/#website","url":"https:\/\/immobilex.it\/en\/","name":"immobiLex","description":"Wir verwalten Ihre Immobilie!","publisher":{"@id":"https:\/\/immobilex.it\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/immobilex.it\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/immobilex.it\/en\/#organization","name":"immobiLex","url":"https:\/\/immobilex.it\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/immobilex.it\/en\/#\/schema\/logo\/image\/","url":"http:\/\/immobilex.it\/wp-content\/uploads\/2022\/02\/immobilex-logo-1.jpg","contentUrl":"http:\/\/immobilex.it\/wp-content\/uploads\/2022\/02\/immobilex-logo-1.jpg","width":320,"height":68,"caption":"immobiLex"},"image":{"@id":"https:\/\/immobilex.it\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/immobilex.it\/en\/#\/schema\/person\/a1bb2583c135bac9be5eff4d4538b0bb","name":"Stefanie","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/immobilex.it\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/dd0359bf07a9d81a18380d759f69ca6c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/dd0359bf07a9d81a18380d759f69ca6c?s=96&d=mm&r=g","caption":"Stefanie"},"url":"https:\/\/immobilex.it\/en\/author\/steffi\/"}]}},"_links":{"self":[{"href":"https:\/\/immobilex.it\/en\/wp-json\/wp\/v2\/posts\/556"}],"collection":[{"href":"https:\/\/immobilex.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/immobilex.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/immobilex.it\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/immobilex.it\/en\/wp-json\/wp\/v2\/comments?post=556"}],"version-history":[{"count":1,"href":"https:\/\/immobilex.it\/en\/wp-json\/wp\/v2\/posts\/556\/revisions"}],"predecessor-version":[{"id":557,"href":"https:\/\/immobilex.it\/en\/wp-json\/wp\/v2\/posts\/556\/revisions\/557"}],"wp:attachment":[{"href":"https:\/\/immobilex.it\/en\/wp-json\/wp\/v2\/media?parent=556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/immobilex.it\/en\/wp-json\/wp\/v2\/categories?post=556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/immobilex.it\/en\/wp-json\/wp\/v2\/tags?post=556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}