For the purpose of coordination between rules, art. 42 co. 8 of Legislative Decree 41/2021 repeals the paragraphs of the 2021 budget law (L. 178/2020) which provided for a duplication of the non-repayable contribution for the landlord of the property (used as a main residence by the tenant) located in a high voltage municipality housing that reduces the rent, already provided for by art. 9-c of Legislative Decree 137/2020 (so-called "Refreshments"), conv. L. 176/2020.
Consequently, the only measure referred to in art. 9-c of Legislative Decree 137/2020, according to which the contribution is due if:
- the landlord grants a reduction in the rent;
- the lease is of a residential type and relates to a property located in a municipality with high residential voltage, included in the list approved by the CIPE with resolution 13.11.2003 n. 87;
- the leased property is used by the tenant as a main residence;
- the contract is in place as of 29.10.2020 (a requirement that was not required by the 2021 budget law).
In the presence of these conditions, the landlord is entitled to a contribution equal to 50% of the rent reduction, up to a maximum annual limit of 1.200,00 euros, based on the available resources.
Implementing measure
For the purposes of recognition of the contribution in question, with a subsequent provision of the Revenue Agency, the following will be established:
- the methods for carrying out a specific electronic communication to the same Agency;
- the other implementing provisions of the facility.