Watch out for rent: what to do to get the lost fund

The Inland Revenue has now completed all preparations to receive the requests relating to contributions to fund lost due to the reduction of rents. Applications that are already available in the reserved area of ​​the online portal of the Revenue Agency and can be sent from 6 July to 6 September.

The go-ahead has arrived once the definition of the information content, the methods and terms for submitting requests to obtain the non-repayable contribution to be recognized to the case owner in case of reduction of the rent to its tenant (in accordance with the provisions of article 9-quater of Legislative Decree no. 137/2020).

This contribution is recognized to all those lessors of properties for residential purposes that have agreed with the tenant to reduce the monthly rent for the whole of 2021 or for part of it. The amount recognized is equal to 50% of the total number of decreasing renegotiations and is up to a maximum of 1200 euros for each lessor. The reductions that can be taken into consideration to arrive at the contribution relate to lease contracts already in place on 29 October 2020, and to residential properties that are the main residence for the tenant.

The disbursement of the contributions will take place after 31 December 2021, on the basis of the renegotiations specifically indicated in the applications and communicated by the end of the year on the portal of the Revenue Agency through Model Rli. The only method of communication envisaged is therefore the electronic one, which can be accessed through one’s own reserved area. In the model available to the taxpayer, as indicated by the director himself in the official press release, the data of the lease agreement are pre-filled, as well as those of any renegotiation already indicated through the Rli Model at the time of submitting the request for access to the contribution. Thanks to this model, it will therefore be possible to accurately calculate the amount of the maximum contribution to which you will be entitled.

In the provision of the director ofRevenue Agency it is also specified that the request can be sent directly by the applicant or with the help of an intermediary authorized to access the tenant’s “fiscal drawer”. Each landlord, it should also be specified, has the right to submit a single request, even in the presence of more than one lease or more renegotiations even for the same contract.

In addition to the tax code, the IBAN and the contract data, the application must contain the start and end date of the new rent after the renegotiation and the amount of the annual rent before and after this renegotiation.

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