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Jun 28, 2022 07:01
1 yr ago
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Italian term

Imponibile cedolare secca locazioni

Italian to English Bus/Financial Finance (general)
Si tratta di una voce della dichiarazione dei redditi (modulo 730), che recita come segue:

Reddito di riferimento per agevolazioni fiscali (con imponibile cedolare secca locazioni).
Proposed translations (English)
4 +2 Taxable flat-rate rental income
3 (Basis of) flat-rate assessment of income from lettings
2 -1 for deductions associated with land rentals

Discussion

Kate Chaffer Jun 28, 2022:
This one maybe https://www.proz.com/kudoz/italian-to-english/law-taxation-c...
Nicola (Mr.) Nobili (asker) Jun 28, 2022:
I did... Sorry for bothering you, but I did check the glossary for at least a dozen terms in this translation. I found everything but this expression, which was not there, as far as I could see. Can you please send me a direct link?
philgoddard Jun 28, 2022:
We've had this several times before. Please check the glossary before posting questions.

Proposed translations

+2
6 mins
Selected

Taxable flat-rate rental income

The cedolare secca is rent formula providing for no annual increase in rent over the 4+4 rental period to account for inflation, etc.
Peer comment(s):
agree Nick Pell
28 mins
neutral philgoddard : You haven't given any references.
5 hrs
agree Kate Chaffer
7 hrs
Something went wrong...
4 KudoZ points awarded for this answer.
52 mins
Italian term (edited): (Base) imponibile cedolare secca locazioni

(Basis of) flat-rate assessment of income from lettings

cedolare secca :all-inclusive tax on dividends; (USA) 'backup' withholding; Garzanti.

... con imponible connotes to me from the 'con imponibile..' context that this is about the base imponible.

Reddito di riferimento per agevolazioni fiscali (con imponibile cedolare secca locazioni) : reference income for tax reliefs (with flat tax basis of assessment for rental income).



Example sentence:

Nel caso della cedolare secca *la base imponibile* è costituita dal canone di locazione annuo stabilito dalle parti nel contratto. nel regime ordinario invece la base imponibile è data dal canone ridotto forfettariamente del 5%.

The income for rented housing is taxable either on the IRPEF Italian income tax or with the Cedolare secca at 21% (10% in the case of agreed rental contracts).

Reference:

http://www.proz.com/kudoz/italian-to-english/law-contracts/4687766-perdurando-l’applicazione-della-cedolare-secca.html

http://www.proz.com/kudoz/italian-to-english/real-estate/3907835-cedolare-secca.html

Peer comment(s):
neutral philgoddard : I don't understand how this is different from Alison's answer. And what's all that about "all-inclusive tax on dividends; (USA) 'backup' withholding"?
4 hrs
Something went wrong...
-1
5 hrs

for deductions associated with land rentals

I think con should be translated for here instead of with. I think secca or dry means just the land without buildings, the same way a ship without the cargo would be considered bareboat. So in other words, the reference income is the income that is associated with the land, or maybe minimal structures, but no utilities or other amenities.
Reference:

https://www.linguee.com/english-italian/search?source=auto&query=secca

https://www.yachtbooker.com/bareboat-charter

Peer comment(s):
disagree Kate Chaffer : https://www.agenziaentrate.gov.it/portale/web/guest/schede/f...
1 hr
Thank you for the feedback! Greatly appreciated...
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