Immobiliare Melcarne — Perugia, since 1998 Sellingand rentingin Umbria.

It depends on your marginal income tax rate. The agreed 3+2 contract gives a lower rent but a 10% flat tax and reduced property tax: for medium-to-high incomes the net is often higher than the 21% free-market rate. It requires a compliance certificate from a union signing the local territorial agreement. We run the numbers on your specific case.

Yes: the option is exercised year by year, but choosing the flat tax means giving up the ISTAT inflation adjustment on the rent for the whole chosen duration. It’s a calculation to make at the start, not halfway through the contract.

With a 6+6 contract (9+9 for hospitality premises). You need to plan for: a goodwill indemnity equal to eighteen months’ rent if the landlord terminates, the tenant’s right of first refusal in case of sale, a use consistent with the cadastral category and, if required, a bank guarantee.

Yes, and it’s common in commercial real estate. The contract follows the property, and the tenant of a commercial unit has a right of first refusal: they must be notified by registered letter before the sale, otherwise the deed can be challenged.

Deed of provenance, cadastral extract and floor plan, energy performance certificate, planning and cadastral compliance, condominium rules and expenses. For commercial properties, you also need habitability certification, fire-prevention certification where required, and system compliance declarations.