La guida completa per i proprietari di immobili
Il contratto di locazione ad uso foresteria rappresenta una formula peculiare nel panorama delle tipologie contrattuali per l’affitto di immobili.
Questa variante è ideata specificamente per permettere a società e imprese (come S.p.a., S.r.l. o Scarl) di affittare un immobile per ospitare i propri lavoratori.
Insieme al Team di esperti di Spacest, analizziamo insieme le peculiarità di questo strumento contrattuale, mettendo in luce le sue principali caratteristiche.
Cos’è il contratto di locazione ad uso foresteria?
Il contratto ad uso foresteria si distingue per la presenza di una figura giuridica aziendale nel ruolo di conduttore, e la concessione di una completa autonomia nel definire il deposito cauzionale, la durata e altri termini del contratto.
Le sue caratteristiche principali sono:
- La presenza esclusiva di imprese come conduttore o locatario;
- Libertà nella definizione del canone di affitto;
- Impossibilità di avvalersi del regime di cedolare secca;
- Durata del contratto definita liberamente dalle parti e non imposta dalla legge.
Benché sia l’impresa a fungere da locatario, il beneficiario finale dell’abitazione sarà un dipendente, un collaboratore o un funzionario della stessa, che si trasferisce per motivi di lavoro.
Vantaggi nel contratto ad uso foresteria
Optare per un contratto di locazione ad uso foresteria presenta una serie di vantaggi per il proprietario:
- Maggiore rendita: grazie alla possibilità di affittare per periodi brevi, è possibile ottenere una rendita superiore rispetto ad affitti di lunga durata;
- Minor rischio di morosità: la durata più breve del contratto riduce il rischio di incorrere in situazioni di morosità;
- Conservazione dello stato dell’immobile: essendo il contratto di breve durata, il proprietario può controllare più frequentemente le condizioni dell’immobile.
Aspetti fiscali e normativi nel contratto ad uso foresteria
In merito agli aspetti fiscali, il locatore può essere tanto una persona fisica quanto una giuridica. Tuttavia, la possibilità di applicare la cedolare secca è stata esclusa dall’Agenzia delle Entrate, dato il contesto professionale e commerciale in cui opera il conduttore.
Gestione delle utenze nel contratto ad uso foresteria
Per quanto riguarda le utenze, generalmente vengono intestate alla società conduttrice, la quale può richiedere un contributo economico al dipendente beneficiario dell’alloggio.
Registrazione del contratto
La registrazione del contratto ad uso foresteria all’Agenzia delle Entrate è un passo obbligatorio e può avvenire sia recandosi direttamente presso gli uffici dell’ente, sia tramite i servizi telematici forniti dalla stessa agenzia, utilizzando la procedura RLI web.
La compilazione dei moduli necessari per la registrazione è relativamente semplice e deve essere effettuata entro 30 giorni dalla stipula per evitare sanzioni.
Calcolo dell’imposta di registro
Infine, è importante sottolineare che, al momento della registrazione, è necessario procedere al pagamento dell’imposta di registro, corrispondente al 2% del canone annuo, e dell’imposta di bollo, pari a 16 euro ogni 100 righe di contratto (o ogni 4 pagine), con un minimo di 32 euro.
In conclusione, il contratto uso foresteria rappresenta un’opzione contrattuale flessibile e adattabile alle esigenze delle imprese che necessitano di trasferire temporaneamente i propri dipendenti in una nuova città.
Il contratto di locazione ad uso foresteria rappresenta quindi una scelta vantaggiosa per i proprietari che desiderano affittare il proprio immobile per periodi brevi, coniugando flessibilità e vantaggi fiscali.
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