ISTAT INCREASE FOR LEASE CONTRACTS
Who has a lease agreement with ordinary taxation (not the flat rate -Cedolare Secca- so), excluding exceptions made, each year should calculate the increase istat consequent to the fee, which is 100% or 75%.
If you want to communicate to the tenant the Istat increase, you can send a letter following our model
With regards to the filling out the form and the payment I suggest you download the guide on the F24 Elide model that you can find at this link (the guide is in Italian) Avvertenze F24 Elide
The hand models are in three languages and can be downloaded by following the links that I propose here, to the form in Italian click the following Modello F24 Elide
To know the values and also calculate the increase, I would suggest this tool prepared by the lawyer Andreani
Alice – www.ortalloggi.com
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