{"id":18584,"date":"2020-04-26T12:17:52","date_gmt":"2020-04-26T10:17:52","guid":{"rendered":"https:\/\/agenziadeltaimmobiliare.it\/covid19-reduce-rent\/"},"modified":"2026-02-14T22:08:59","modified_gmt":"2026-02-14T21:08:59","slug":"covid19-reduce-rent","status":"publish","type":"post","link":"https:\/\/agenziadeltaimmobiliare.it\/en\/covid19-reduce-rent\/","title":{"rendered":"Agreements between owners and tenants to reduce rent, what you need to know"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/18584?print=pdf&uniq=1775865777\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/agenziadeltaimmobiliare.it\/wp-content\/plugins\/pdf-print-pro\/images\/pdf.png?1092081045\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/18584?print=print&uniq=1775865777\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/agenziadeltaimmobiliare.it\/wp-content\/plugins\/pdf-print-pro\/images\/print.png?206383548\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div>\n<p><span lang=\"\\&quot;EN-GB\\&quot;\">In a period of economic difficulty such as the current one,<strong> it is possible to request a reduction in rent for both residential and commercial premises<\/strong>. The owner of the property and the lessee, in fact, can enter into an agreement and both gain from the expected benefits: the tenant will be relieved of the burden of paying the full amount of the rent, and the lessor will not have to pay taxes on rent not collected<\/span><\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Indice dele contenuto<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/covid19-reduce-rent\/#Coronavirus_rent_reduction_who_can_use_it\" >Coronavirus rent reduction, who can use it<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/covid19-reduce-rent\/#Where_to_find_Module_69_and_how_to_fill_it_out\" >Where to find Module 69 and how to fill it out<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Coronavirus_rent_reduction_who_can_use_it\"><\/span>Coronavirus rent reduction, who can use it<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span lang=\"\\&quot;EN-GB\\&quot;\">The agreement applies to all contracts, those that provide for an ordinary taxation regime and those with a flat-rate income tax on letting\/dry coupons. The important thing is to enter into the contract within 30 days of the current month to pay taxes only on the fee collected. To do this, it is necessary to enter into a temporary contract in which the two parties agree and complete Module 69. For these procedures there are no registration fees and the deed is exempt from the stamp as required by art. 10 of Legislative Decree 133\/2014.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Where_to_find_Module_69_and_how_to_fill_it_out\"><\/span>Where to find Module 69 and how to fill it out<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>It is possible to download <strong>Module 69 from the Revenue Agency<\/strong> website \u201dAgenzia&nbsp; delle Entrate\u201d, or by clicking directly on this link, and fill it out. Among the points to be drawn up you will find:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The general information of the applicant, the date of stipulation and the end of the extension<\/li>\n\n\n\n<li>The data of the recipients of the legal effects of the act<\/li>\n\n\n\n<li>The descriptive data of the deed (shop code etc.)<\/li>\n\n\n\n<li> Real estate data<\/li>\n\n\n\n<li>Additional real estate information<\/li>\n<\/ul>\n\n\n\n<p>Once you have completed the deed <strong>confirming the agreement between the two parties and the form<\/strong>, both must be sent to the same <strong>Revenue Agency office where the previous contract was registered<\/strong>. For now, it is <strong>acceptable to send the documentation electronically<\/strong>, but once the coronavirus emergency has eased, it must be filed with the office in its original version.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In a period of economic difficulty such as the current one, it is possible to request a reduction in rent [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":32458,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[112],"tags":[183],"class_list":["post-18584","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-real-estate-news","tag-covid19-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/18584","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/comments?post=18584"}],"version-history":[{"count":0,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/18584\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/media\/32458"}],"wp:attachment":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/media?parent=18584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/categories?post=18584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/tags?post=18584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}