Watch out for rent: what to do to get lost money

The Internal Revenue Service has now completed all preparations to receive applications related to Funding Contributions Lost due to reduced rents. Applications are already available in the reserved area of ​​the Revenue Agency portal and can be submitted from July 6 to September 6.

The starting signal arrived as soon as the information content and the methods and conditions for applying for the non-reimbursable contribution are defined to be recognized for the case owner in case discount From the rent to the tenant (in accordance with the provisions of Article 9 – Fourth of Legislative Decree No. 137/2020).

This contribution is recognized for all these lessors Properties For residential purposes, it was agreed with the tenant to reduce the monthly rent for the whole or part of 2021. The amount recognized is equal to 50% of the total number of diminishing renegotiations and reaches a maximum of 1,200 euros per lessee. The reductions that may be considered for access to the contribution relate to leases already in force on October 29, 2020, and residential property that is the tenant’s principal place of residence.

Contributions will be disbursed after December 31, 2021, on the basis of a renegotiation specifically indicated in the applications which will be communicated by the end of the year on the Revenue Agency portal through Rli . model. Thus, the only contemplated method of communication is the electronic method, which can be accessed through its own reserved area. In the form available to the taxpayer, as indicated by the director himself in the official press release, the lease agreement data was previously filled in, as well as the data for any renegotiations already indicated by the Rli form at the time of the application for access to the contribution. Thanks to this model, it will be possible to accurately calculate how much the maximum contribution is worth.

in providing managerrevenue agency It was also specified that the application could be sent directly by the applicant or with the help of an authorized intermediary to access the tenant’s ‘financial drawer’. Each landlord, as it should be determined, has the right to make one application, even if there is more than one lease or more than one renegotiation of even the same contract.

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