If the tenant does not pay the rent, the landlord must still pay the taxes on the rent not received. In fact, the lease is registered with the Revenue Agency and indicates the annual rent that the tenant must pay. Generally, the income from buildings includes leases even if the tenant has not paid the rent. An all-Italian joke, the government blocks the evictions, the trials last an eternity and the Revenue Agency makes the owners pay the taxes on the rent not received. In addition, a gradual exit of the eviction block has been envisaged starting from 1 July 2021 with a block until 30 September.
Evictions and blocks
Freezing of evictions in three different times:
a) from 1 July 2021 the executive procedures adopted before 28 February 2020 will resume;
b) from 1 October 2021 the executive procedures adopted between 28 February and 30 September 2020 will resume;
c) from 1 January 2022 the executive procedures adopted from 1 October to 30 June 2021 will resume.
In fact, the extension of the evictions concerns the enforcement procedures that arose during the Covid emergency period.
The damage is borne by the owners of the properties who have to deal with the Revenue Agency which does not hear reasons and charges taxes.
The blockade did not arrive even for taxes. It is already about two years that those who rent a house and do not receive the rent have been in debt to pay taxes on laws imposed by the government. The freeze on evictions brings homeowners to their knees. It must be said that some eviction procedures began even before the pandemic and therefore have little to do with the current emergency. It has therefore made a bundle of all the grass!
Tenants take advantage of the situation because they are protected by the judiciary and by the lengthy trials
There are many tenants who take advantage of the situation and have stopped paying the rent protected by the judiciary which tends to protect the tenant, considered most of the time as the weak subject. This has led to extreme situations, creating new poor and immeasurable economic damage.
People in fact expropriated of their assets and without any protection. Also, it will take months and maybe years before they get their property back. But they have to suffer the burden of taxes like a rock.
Arrears of rent reach even beyond sixteen months thanks to the blocking of evictions. An entire system brought to its knees, without help and without the possibility of recovery.
To consider that many tenants receive the citizenship income but in any case do not pay the rent knowing that the state protects them. Instead, it pillory owners who are heavily in economic crisis to whom nothing is recognized.
The judiciary should also protect the owners
An all-Italian joke, the government blocks the evictions, the trials last an eternity and the Revenue Agency makes the owners pay the taxes on the rent not received. The judiciary is in favor of the tenants, but should also protect the owners.
Let’s do the math: a tenant who pays an annual rent of 8,400 euros and decides not to pay it for two years because evictions are blocked. Therefore, no one forces him to leave the property. In the meantime, the owner suffers a damage of 16,800 euros, in addition, he pays the IMU for two years and pays the IRPEF for two years on uncollected rents. Finally, he pays the lawyer and the costs of ordering the eviction.
If the owner has no income and lives on the rent, he has meanwhile become a new poor who is not entitled to any subsidies because he has a second home. Also, the biggest joke is that if you don’t pay your taxes, you risk losing your property through foreclosure.
How can you not pay taxes on uncollected rent?
Unfortunately, taxes are also paid on fees not collected on the basis of the stipulated contract. This is because they fall within the tax base of the building regardless of their perception
There is the possibility of avoiding paying taxes by ordering the eviction for arrears or, by sending a warning to comply within a short term. To consider, however, that evictions are currently blocked and therefore starting a procedure would mean anticipating other expenses without knowing if and when the free property will be regained.