Renting at Agreed Rent: How It Works and What Are the Benefits
The agreed rent lease (3+2) is currently one of the most convenient and secure solutions for renting a residential property. This formula was created with a dual purpose: to provide property owners with significant tax benefits and to offer tenants rent prices that are more affordable compared to the free market.
If you have an apartment to rent out or are looking for a new home, understanding how territorial agreements work can save you thousands of euros each year.
All the Benefits for Property Owners
Choosing the agreed rent lease does not simply mean "earning less." On the contrary, the lower income from the rent is more than compensated by a drastic reduction in taxes.
Flat Tax at 10%: Instead of the standard rate of 21% (or the IRPEF brackets), you pay a historically low substitute tax. 25% IMU Discount: For the entire duration of the contract, the IMU owed to the Municipality is legally reduced by 25%. Reduced IRPEF Tax Base: If you choose not to opt for the flat tax, the taxable income from the rent is reduced by 30%. More Stable Tenants: The standard contract duration of 3 years plus 2 automatic renewal ensures a steady income and a lower rate of default.
The Benefits for Tenants
For those looking for a home, the agreed rent is synonymous with sustainability and protection.
Controlled Prices: The monthly rent cost is not freely set by the market but is calculated based on objective parameters approved by the Municipality and trade associations. Tax Deductions: Tenants who establish their residence in the property can access significant deductions on their tax return, varying based on their total income.
How Is the Agreed Rent Calculated?
The rent value is not fixed but is determined through a precise calculation that considers the Territorial Agreement of the Municipality where the property is located. The main factors determining the rate per square meter are:
Location: The municipal territory is divided into macro areas (central, semi-central, peripheral). Property Features: Condition, presence of an elevator, balconies, independent heating, energy class, and amenities (parking space, cellar). Usable Area: The apartment's surface area calculated according to the agreement's criteria.
The Importance of the Compliance Certificate
To legally benefit from tax advantages (both for the 10% flat tax and the IMU discount), obtaining the Compliance Certificate is mandatory. This document is issued by the trade union organizations that signed the agreement and certifies the correctness of the rent calculation and the contract's compliance.
Entrust Us with the Management of Your Contract
Avoid bureaucratic errors that could cause you to lose tax bonuses or incur penalties from the Revenue Agency. Our team of experts guides you step by step:
Precise calculation of the maximum applicable rent. Drafting the contract using the ministerial model and obtaining the certificate. Online registration of the deed and management of deadlines.