{"id":16333,"date":"2019-01-13T17:36:00","date_gmt":"2019-01-13T16:36:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2019\/01\/13\/immobili-commerciali-cedolare-secca-dal-2019\/"},"modified":"2019-01-13T17:36:00","modified_gmt":"2019-01-13T16:36:00","slug":"immobili-commerciali-cedolare-secca-dal-2019","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/immobili-commerciali-cedolare-secca-dal-2019\/","title":{"rendered":"Immobili commerciali, cedolare secca dal 2019"},"content":{"rendered":"\n<p>Il canone di locazione relativo ai contratti stipulati nell\u2019anno&nbsp;2019, aventi ad oggetto unit\u00e0 immobiliari classificate nella categoria catastale C\/1, di superficie fino a 600 metri quadrati, escluse le pertinenze, e le relative pertinenze locate congiuntamente, pu\u00f2, in alternativa rispetto al regime ordinario vigente per la tassazione del reddito fondiario ai fini dell\u2019imposta sul reddito delle persone fisiche, essere assoggettato al regime della&nbsp;cedolare secca con l\u2019aliquota del 21 per cento.&nbsp;<\/p>\n\n\n<p>Tale regime non \u00e8 applicabile ai contratti stipulati nell\u2019anno\u00a02019, qualora alla data del 15 ottobre 2018 risulti in corso un contratto non scaduto, tra i medesimi soggetti e per lo stesso immobile, interrotto anticipatamente rispetto alla scadenza naturale.<\/p>\n\n\n<p><a href=\"mailto:info@beneggiassociati.com\" target=\"_blank\" rel=\"noreferrer noopener\">Sei interessato all\u2019articolo? Scrivici e verrai contattato da un nostro Consultant<\/a><\/p>\n\n\n<p><a href=\"https:\/\/beneggiassociati.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">@ Beneggi e Associati | Commercialisti al servizio delle imprese | Meda | Milano<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il canone di locazione relativo ai contratti stipulati nell\u2019anno&nbsp;2019, aventi ad oggetto unit\u00e0 immobiliari classificate nella categoria catastale C\/1, di superficie fino a 600 metri quadrati, escluse le pertinenze, e le relative pertinenze locate congiuntamente, pu\u00f2, in alternativa rispetto al regime ordinario vigente per la tassazione del reddito fondiario ai fini dell\u2019imposta sul reddito delle [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-16333","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archivio"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Immobili commerciali, cedolare secca dal 2019 - Beneggi &amp; 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