{"id":2318,"date":"2026-01-07T11:15:50","date_gmt":"2026-01-07T10:15:50","guid":{"rendered":"https:\/\/revenhome.com\/?p=2318"},"modified":"2026-01-07T11:15:50","modified_gmt":"2026-01-07T10:15:50","slug":"tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria","status":"publish","type":"post","link":"https:\/\/revenhome.com\/el\/%cf%86%ce%bf%cf%81%ce%bf%ce%bb%cf%8c%ce%b3%ce%b7%cf%83%ce%b7-%cf%84%cf%89%ce%bd-%ce%b2%cf%81%ce%b1%cf%87%cf%85%cf%87%cf%81%cf%8c%ce%bd%ce%b9%cf%89%ce%bd-%ce%bc%ce%b9%cf%83%ce%b8%cf%8e%cf%83%ce%b5\/","title":{"rendered":"\u03a6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b2\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03c9\u03bd \u03bc\u03b9\u03c3\u03b8\u03ce\u03c3\u03b5\u03c9\u03bd: \u03c0\u03cc\u03c4\u03b5 \u03be\u03b7\u03c1\u03cc \u03ba\u03bf\u03c5\u03c0\u03cc\u03bd\u03b9 \u03ba\u03b1\u03b9 \u03c0\u03cc\u03c4\u03b5 \u03c3\u03c5\u03bd\u03ae\u03b8\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 IRPEF"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u0397 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd <strong>\u03b2\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03bd\u03bf\u03b9\u03ba\u03b9\u03ac\u03c3\u03b5\u03b9\u03c2<\/strong> \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c0\u03b9\u03bf \u03b5\u03c5\u03b1\u03af\u03c3\u03b8\u03b7\u03c4\u03b1 \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c3\u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd, \u03b9\u03b4\u03af\u03c9\u03c2 \u03cc\u03c4\u03b1\u03bd <strong>\u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2, \u03ba\u03bb\u03b7\u03c1\u03bf\u03c4\u03b5\u03bc\u03ac\u03c7\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03bc\u03bf\u03bd\u03c4\u03ad\u03bb\u03b1 \"\u03ac\u03b4\u03b5\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c0\u03bb\u03ae\u03c1\u03b5\u03c2<\/strong>.<br>\u03a3\u03b5 \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf \u03b4\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03b6\u03bf\u03c5\u03bc\u03b5 \u03ba\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03b4\u03b9\u03ac\u03ba\u03c1\u03b9\u03c3\u03b7 <strong>\u03c4\u03c1\u03b5\u03b9\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2<\/strong>\u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03ae\u03c3\u03bf\u03c5\u03bc\u03b5 <strong>\u03cc\u03c4\u03b1\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03bd \u03bd\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03c3\u03c4\u03b5\u03af \u03bf \u03ba\u03b1\u03c4' \u03b1\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2<\/strong> e <strong>\u03cc\u03c4\u03b1\u03bd \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bd\u03ae\u03b8\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 IRPEF<\/strong>.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03c1\u03ba\u03c4\u03b9\u03ba\u03ae \u03c3\u03b7\u03bc\u03b5\u03af\u03c9\u03c3\u03b7: \u03b7 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03b7 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03ba\u03b1\u03b9\u03c1\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7. \u039f\u03b9 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2 \u03b5\u03bd\u03b4\u03b5\u03af\u03be\u03b5\u03b9\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03c9\u03c4\u03b9\u03ba\u03cc \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03ae\u03c1\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c5\u03c0\u03bf\u03ba\u03b1\u03b8\u03b9\u03c3\u03c4\u03bf\u03cd\u03bd \u03c4\u03b9\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03ad\u03c2.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u03a0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 1 - \u0392\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 \u03c3\u03b5 \u03b9\u03b4\u03b9\u03ce\u03c4\u03b7<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03c3\u03c4\u03ad\u03bf\u03c2 \u03ba\u03b1\u03c4' \u03b1\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0395\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b1\u03c0\u03bb\u03bf\u03cd\u03c3\u03c4\u03b5\u03c1\u03b7 \u03ba\u03b1\u03b9 \u03c0\u03b9\u03bf \u03b3\u03bd\u03c9\u03c3\u03c4\u03ae \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u03a3\u03b5\u03bd\u03ac\u03c1\u03b9\u03bf:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u03a4\u03bf <strong>\u03bf \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf (\u03b9\u03b4\u03b9\u03ce\u03c4\u03b7\u03c2)<\/strong><\/li>\n\n\n\n<li>\u03a4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 <strong>\u03b3\u03b9\u03b1 \u03bf\u03b9\u03ba\u03b9\u03b1\u03ba\u03ae \u03c7\u03c1\u03ae\u03c3\u03b7<\/strong><\/li>\n\n\n\n<li>\u03a4\u03bf <strong>\u03bf \u03b5\u03bd\u03bf\u03b9\u03ba\u03b9\u03b1\u03c3\u03c4\u03ae\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf<\/strong><\/li>\n\n\n\n<li>\u0397 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03b5\u03af\u03bd\u03b1\u03b9 <strong>\u03c4\u03bf\u03c5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ae \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03cc<\/strong><\/li>\n\n\n\n<li>\u0394\u03b5\u03bd \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03c5\u03c0\u03b9\u03ba\u03ad\u03c2 \u03be\u03b5\u03bd\u03bf\u03b4\u03bf\u03c7\u03b5\u03b9\u03b1\u03ba\u03ad\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"> \u03a3\u03b5 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u03bf \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b7\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b5\u03b9 \u03c4\u03bf <strong>\u03be\u03b7\u03c1\u03cc \u03ba\u03bf\u03c5\u03c0\u03cc\u03bd\u03b9 \u03c3\u03c4\u03bf 21%<\/strong><\/li>\n\n\n\n<li>\u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c5\u03bd\u03ae\u03b8\u03b7\u03c2 IRPEF, \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2, \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ae\u03c2 \u03ae \u03c4\u03ad\u03bb\u03bf\u03c2 \u03c7\u03b1\u03c1\u03c4\u03bf\u03c3\u03ae\u03bc\u03bf\u03c5<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"> <strong>\u0391\u03c0\u03bb\u03cc \u03ba\u03b1\u03b9 \u03b5\u03c5\u03bd\u03bf\u03ca\u03ba\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"> \u03a0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 2 - \u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7 \u03b5\u03bd\u03bf\u03b9\u03ba\u03af\u03b1\u03c3\u03b7 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c9\u03c2 \u03c4\u03b5\u03bb\u03b9\u03ba\u03cc \u03c7\u03c1\u03ae\u03c3\u03c4\u03b7<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u03a4\u03b1 \u03be\u03b7\u03c1\u03ac \u03b5\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0391\u03c5\u03c4\u03ae \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b5\u03af \u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b1\u03bc\u03c6\u03b9\u03b2\u03bf\u03bb\u03af\u03b5\u03c2, \u03b1\u03bb\u03bb\u03ac \u03b7 \u03b1\u03c0\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03b1\u03c6\u03ae\u03c2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u03a3\u03b5\u03bd\u03ac\u03c1\u03b9\u03bf:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u03a4\u03bf <strong>\u03bf \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b9\u03b4\u03b9\u03ce\u03c4\u03b7\u03c2<\/strong><\/li>\n\n\n\n<li>\u03a4\u03bf <strong>\u03bf \u03c0\u03b5\u03bb\u03ac\u03c4\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1<\/strong><\/li>\n\n\n\n<li>\u0397 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1:\n<ul class=\"wp-block-list\">\n<li>\u03ba\u03ac\u03bd\u03c4\u03b5 \u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03c4\u03b5 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03bc\u03bf\u03bd\u03ae \u03c3\u03b1\u03c2<\/li>\n\n\n\n<li>\u03c6\u03b9\u03bb\u03bf\u03be\u03b5\u03bd\u03b5\u03af \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03bf\u03c5\u03c2, \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03ac\u03c4\u03b5\u03c2 \u03ae \u03c0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2<\/li>\n\n\n\n<li><strong>\u03b4\u03b5\u03bd \u03c5\u03c0\u03bf\u03b8\u03b7\u03ba\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9<\/strong><\/li>\n\n\n\n<li><strong>\u03b4\u03b5\u03bd \u03bc\u03b5\u03c4\u03b1\u03c0\u03c9\u03bb\u03b5\u03af<\/strong><\/li>\n\n\n\n<li><strong>\u03b4\u03b5\u03bd \u03c3\u03c5\u03bd\u03ac\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0391\u03bd \u03ba\u03b1\u03b9:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03ba\u03bb\u03b5\u03af\u03bd\u03b5\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03bd\u03ad\u03c2<\/li>\n\n\n\n<li>\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b5\u03af \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03bf\u03bd\u03cc\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03ac\u03c1\u03bf\u03b4\u03bf \u03c4\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5<\/li>\n\n\n\n<li>\u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 \u03ae \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae <strong>\u03c7\u03c1\u03ae\u03c3\u03b7\u03c2<\/strong> (\u03c7\u03c9\u03c1\u03af\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c0\u03ce\u03bb\u03b7\u03c3\u03b7)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"> \u03a3\u03b5 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u03bf \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b7\u03c2 <strong>\u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03c3\u03b5\u03b9 \u03be\u03b7\u03c1\u03cc \u03ba\u03bf\u03c5\u03c0\u03cc\u03bd\u03b9 \u03c3\u03c4\u03bf 21%<\/strong><\/li>\n\n\n\n<li>\u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 <strong>\u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03bf\u03b9\u03ba\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03c7\u03c1\u03ae\u03c3\u03b7<\/strong><\/li>\n\n\n\n<li>\u03c4\u03bf \u03b3\u03b5\u03b3\u03bf\u03bd\u03cc\u03c2 \u03cc\u03c4\u03b9 \u03bf \u03c0\u03b5\u03bb\u03ac\u03c4\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 <strong>\u03ac\u03c3\u03c7\u03b5\u03c4\u03bf<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"> <strong>\u039d\u03cc\u03bc\u03b9\u03bc\u03b5\u03c2 \u03c3\u03c4\u03b5\u03b3\u03bd\u03ad\u03c2 \u03b5\u03bd\u03bf\u03b9\u03ba\u03b9\u03ac\u03c3\u03b5\u03b9\u03c2<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"> \u03a0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 3 - \u039a\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03ae \u03bc\u03b5\u03c4\u03b1\u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03b1\u03c0\u03cc \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \"\u03ba\u03b5\u03bd\u03cc \u03c0\u03c1\u03bf\u03c2 \u03c0\u03bb\u03ae\u03c1\u03b5\u03c2\"<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0394\u0395\u039d \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03c4\u03bf \u03be\u03b7\u03c1\u03cc \u03ba\u03bf\u03c5\u03c0\u03cc\u03bd\u03b9 - \u03c3\u03c5\u03bd\u03b7\u03b8\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf IRPEF<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0395\u03b4\u03ce \u03c4\u03bf \u03c3\u03b5\u03bd\u03ac\u03c1\u03b9\u03bf \u03b1\u03bb\u03bb\u03ac\u03b6\u03b5\u03b9 \u03b5\u03bd\u03c4\u03b5\u03bb\u03ce\u03c2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u03a3\u03b5\u03bd\u03ac\u03c1\u03b9\u03bf:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u03a4\u03bf <strong>\u03bf \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b9\u03b4\u03b9\u03ce\u03c4\u03b7\u03c2<\/strong><\/li>\n\n\n\n<li>\u03a4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5:\n<ul class=\"wp-block-list\">\n<li>\u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c3\u03c4\u03b1\u03b8\u03b5\u03c1\u03cc \u03ae \u03b5\u03b3\u03b3\u03c5\u03b7\u03bc\u03ad\u03bd\u03bf \u03c0\u03bf\u03c3\u03cc<\/li>\n\n\n\n<li>\u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03b8\u03b5\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1<\/li>\n\n\n\n<li><strong>\u03bc\u03b5\u03c4\u03b1\u03c0\u03c9\u03bb\u03b5\u03af \u03bd\u03cd\u03c7\u03c4\u03b5\u03c2<\/strong><\/li>\n\n\n\n<li>\u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b5\u03b9 \u03c3\u03c4\u03bf OTA<\/li>\n\n\n\n<li>\u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b5\u03af \u03c4\u03bf\u03c5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c0\u03b1\u03ba\u03ad\u03c4\u03b1<\/li>\n\n\n\n<li>\u03b5\u03c0\u03b9\u03c4\u03c5\u03b3\u03c7\u03ac\u03bd\u03b5\u03b9 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c0\u03b5\u03c1\u03b9\u03b8\u03ce\u03c1\u03b9\u03bf<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"> \u03a3\u03b5 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 <strong>\u03b5\u03ba\u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c4\u03b7\u03bd \u03b9\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1<\/strong><\/li>\n\n\n\n<li>\u03b7 \u03c3\u03c7\u03ad\u03c3\u03b7 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03bc\u03b9\u03b1 \u03b1\u03c0\u03bb\u03ae \u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2<\/li>\n\n\n\n<li>a <strong>\u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 \u03c3\u03b5 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c0\u03bf\u03c5 \u03b1\u03c3\u03ba\u03b5\u03af \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"> <strong>\u0394\u03b5\u03bd \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03c4\u03bf \u03ba\u03bf\u03c5\u03c0\u03cc\u03bd\u03b9 \u03c3\u03c4\u03b5\u03b3\u03bd\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2<\/strong><br> \u03a4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c4\u03bf\u03c5 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 <strong>\u03a3\u03c5\u03bd\u03ae\u03b8\u03b7\u03c2 IRPEF<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u03a4\u03b5\u03bb\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03bf\u03c8\u03b7<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u039a\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7<\/th><th>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2<\/th><\/tr><\/thead><tbody><tr><td>\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae \u03b5\u03bd\u03bf\u03b9\u03ba\u03af\u03b1\u03c3\u03b7<\/td><td>\u03a3\u03c4\u03b5\u03b3\u03bd\u03cc \u03c4\u03ad\u03bb\u03bf\u03c2 21%<\/td><\/tr><tr><td>\u0395\u03bd\u03bf\u03b9\u03ba\u03af\u03b1\u03c3\u03b7 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c4\u03b5\u03bb\u03b9\u03ba\u03bf\u03cd \u03c7\u03c1\u03ae\u03c3\u03c4\u03b7<\/td><td>\u03a3\u03c4\u03b5\u03b3\u03bd\u03cc \u03c4\u03ad\u03bb\u03bf\u03c2 21%<\/td><\/tr><tr><td>\u0394\u03b9\u03b1\u03bd\u03bf\u03bc\u03ae \u03bc\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\/\u03ac\u03b4\u03b5\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c0\u03bb\u03ae\u03c1\u03b7<\/td><td>\u03a3\u03c5\u03bd\u03ae\u03b8\u03b7\u03c2 IRPEF<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u03a0\u03c1\u03bf\u03c3\u03bf\u03c7\u03ae \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bc\u03b2\u03b1\u03c4\u03b9\u03ba\u03ae \u03bc\u03bf\u03c1\u03c6\u03ae<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u03a0\u03bf\u03bb\u03bb\u03ac \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03c0\u03c1\u03bf\u03b2\u03bb\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd <strong>\u03cc\u03c7\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03af\u03b4\u03b9\u03bf \u03c4\u03bf \u03bc\u03bf\u03bd\u03c4\u03ad\u03bb\u03bf<\/strong>\u03b1\u03bb\u03bb\u03ac \u03b1\u03c0\u03cc:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u03ba\u03b1\u03ba\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2<\/li>\n\n\n\n<li>\u03b1\u03c3\u03b1\u03c6\u03b5\u03af\u03c2 \u03cc\u03c1\u03bf\u03b9 (\u03c5\u03c0\u03bf\u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7, \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7, \u03bc\u03b5\u03c4\u03b1\u03c0\u03ce\u03bb\u03b7\u03c3\u03b7)<\/li>\n\n\n\n<li>\u03b1\u03c0\u03bf\u03c5\u03c3\u03af\u03b1 \u03c3\u03b1\u03c6\u03ce\u03bd \u03bf\u03c1\u03af\u03c9\u03bd<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>\u03bf\u03c1\u03b8\u03ae \u03c3\u03c5\u03bc\u03b2\u03b1\u03c4\u03b9\u03ba\u03ae \u03b5\u03be\u03b5\u03b9\u03b4\u03af\u03ba\u03b5\u03c5\u03c3\u03b7<\/strong> \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u03a3\u03c5\u03bc\u03c0\u03ad\u03c1\u03b1\u03c3\u03bc\u03b1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0397 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03b5\u03c4\u03b1\u03be\u03cd <strong>\u039e\u03b7\u03c1\u03cc \u03ba\u03bf\u03c5\u03c0\u03cc\u03bd\u03b9<\/strong> e <strong>\u03a3\u03c5\u03bd\u03ae\u03b8\u03b7\u03c2 IRPEF<\/strong> \u03b4\u03b5\u03bd \u03b5\u03be\u03b1\u03c1\u03c4\u03ac\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c0\u03bf\u03b9\u03bf\u03c2 \u03ba\u03bf\u03b9\u03bc\u03ac\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03ba\u03c4\u03af\u03c1\u03b9\u03bf, \u03b1\u03bb\u03bb\u03ac <strong>\u03b1\u03c0\u03cc \u03c0\u03bf\u03b9\u03bf\u03bd \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c0\u03bf\u03b9\u03bf\u03c5\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2<\/strong>.<br>\u038c\u03c4\u03b1\u03bd \u03c4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1, \u03b7 \"cedolare secca\" \u03b5\u03af\u03bd\u03b1\u03b9 \u03b4\u03c5\u03bd\u03b1\u03c4\u03ae- \u03cc\u03c4\u03b1\u03bd \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bc\u03ad\u03c3\u03bf \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, <strong>\u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0393\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7, \u03c3\u03c5\u03bd\u03b9\u03c3\u03c4\u03ac\u03c4\u03b1\u03b9 \u03c0\u03ac\u03bd\u03c4\u03b1 \u03bd\u03b1 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03b5\u03cd\u03b5\u03c3\u03c4\u03b5 \u03ad\u03bd\u03b1\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u03b1\u03c0\u03cc \u03c4\u03bf\u03bd Manuel Gruni - \u0394\u03b9\u03b5\u03c5\u03b8\u03cd\u03bd\u03c9\u03bd \u03a3\u03cd\u03bc\u03b2\u03bf\u03c5\u03bb\u03bf\u03c2 Revenhome<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0397 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b2\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b9\u03c3\u03b8\u03ce\u03c3\u03b5\u03c9\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c0\u03b9\u03bf \u03b5\u03c5\u03b1\u03af\u03c3\u03b8\u03b7\u03c4\u03b1 \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c3\u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd, \u03b9\u03b4\u03af\u03c9\u03c2 \u03cc\u03c4\u03b1\u03bd \u03c5\u03c0\u03b5\u03b9\u03c3\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2, \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03bf\u03bd\u03c4\u03ad\u03bb\u03b1 \"\u03ba\u03b5\u03bd\u03cc \u03b3\u03b9\u03b1 \u03c0\u03bb\u03ae\u03c1\u03b5\u03c2\". \u03a3\u03c4\u03bf \u03c0\u03b1\u03c1\u03cc\u03bd \u03ac\u03c1\u03b8\u03c1\u03bf \u03b4\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03b6\u03bf\u03c5\u03bc\u03b5 \u03b4\u03b9\u03b1\u03ba\u03c1\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03c1\u03b5\u03b9\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03ae\u03c3\u03bf\u03c5\u03bc\u03b5 \u03c0\u03cc\u03c4\u03b5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b4\u03c5\u03bd\u03b1\u03c4\u03ae \u03b7 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5 \"cedolare secca\" \u03ba\u03b1\u03b9 \u03c0\u03cc\u03c4\u03b5 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bd\u03ae\u03b8\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 IRPEF. \u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03c1\u03ba\u03c4\u03b9\u03ba\u03ae \u03c3\u03b7\u03bc\u03b5\u03af\u03c9\u03c3\u03b7: \u03bf\u03b9 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03bf\u03af \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03ba\u03b1\u03b9\u03c1\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2. \u039f\u03b9 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2 \u03b5\u03bd\u03b4\u03b5\u03af\u03be\u03b5\u03b9\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03c9\u03c4\u03b9\u03ba\u03cc \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03ae\u03c1\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03b1\u03bd\u03c4\u03b9\u03ba\u03b1\u03b8\u03b9\u03c3\u03c4\u03bf\u03cd\u03bd \u03c4\u03b7 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03ae \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1. \u03a0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 1 - \u0392\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 \u03c3\u03b5 \u03b9\u03b4\u03b9\u03ce\u03c4\u03b7 \u0399\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b7 \u03be\u03b7\u03c1\u03ae \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u0391\u03c5\u03c4\u03ae \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b1\u03c0\u03bb\u03bf\u03cd\u03c3\u03c4\u03b5\u03c1\u03b7 \u03ba\u03b1\u03b9 \u03c0\u03b9\u03bf \u03b3\u03bd\u03c9\u03c3\u03c4\u03ae \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7. \u03a3\u03b5\u03bd\u03ac\u03c1\u03b9\u03bf: \u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae: \u0391\u03c0\u03bb\u03cc \u03ba\u03b1\u03b9 \u03b5\u03c5\u03bd\u03bf\u03ca\u03ba\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03a0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 2 - \u0392\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c9\u03c2 \u03c4\u03b5\u03bb\u03b9\u03ba\u03cc \u03c7\u03c1\u03ae\u03c3\u03c4\u03b7 \u0399\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b1\u03ba\u03cc\u03bc\u03b7 \u03b7 \u03be\u03b7\u03c1\u03ac \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u0391\u03c5\u03c4\u03ae \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b5\u03af \u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b1\u03bc\u03c6\u03b9\u03b2\u03bf\u03bb\u03af\u03b5\u03c2, \u03b1\u03bb\u03bb\u03ac \u03b7 \u03b1\u03c0\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03b1\u03c6\u03ae\u03c2. \u03a3\u03b5\u03bd\u03ac\u03c1\u03b9\u03bf: \u03a0\u03b1\u03c1\u03cc\u03bb\u03bf \u03c0\u03bf\u03c5: \u03a3\u03b5 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7: \u039d\u03cc\u03bc\u03b9\u03bc\u03b7 \u03be\u03b7\u03c1\u03ac \u03b5\u03ba\u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 \u03a0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 3 - \"\u03ba\u03b5\u03bd\u03ae \u03b3\u03b9\u03b1 \u03c0\u03bb\u03ae\u03c1\u03b7\" \u03c0\u03b1\u03c1\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7 \u03ae \u03bc\u03b5\u03c4\u03b1\u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03b1\u03c0\u03cc \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u039e\u03b7\u03c1\u03ac \u03b5\u03ba\u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 \u0394\u0395\u039d \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 - \u03c3\u03c5\u03bd\u03ae\u03b8\u03b7\u03c2 IRPEF \u0395\u03b4\u03ce \u03c4\u03bf \u03c3\u03b5\u03bd\u03ac\u03c1\u03b9\u03bf \u03b1\u03bb\u03bb\u03ac\u03b6\u03b5\u03b9 \u03b5\u03bd\u03c4\u03b5\u03bb\u03ce\u03c2. \u03a3\u03b5\u03bd\u03ac\u03c1\u03b9\u03bf: \u03a3\u03b5 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7: \u0394\u03b5\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bf \u03be\u03b7\u03c1\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03a4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c4\u03bf\u03c5 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c3\u03c5\u03bd\u03ae\u03b8\u03b7 IRPEF \u03a4\u03b5\u03bb\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03bf\u03c8\u03b7 \u039a\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u0392\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 \u03c3\u03b5 \u03b9\u03b4\u03b9\u03ce\u03c4\u03b7 \u039e\u03b7\u03c1\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 21% \u039c\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c4\u03b5\u03bb\u03b9\u03ba\u03bf\u03cd \u03c7\u03c1\u03ae\u03c3\u03c4\u03b7 \u039e\u03b7\u03c1\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 21% \u03a0\u03b1\u03c1\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7 \u03bc\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\/\u03ac\u03b4\u03b5\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c0\u03bb\u03ae\u03c1\u03b5\u03c2 \u03a3\u03c5\u03bd\u03ae\u03b8\u03b7\u03c2 IRPEF \u03a0\u03c1\u03bf\u03c3\u03bf\u03c7\u03ae \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bc\u03b2\u03b1\u03c4\u03b9\u03ba\u03ae \u03bc\u03bf\u03c1\u03c6\u03ae \u03a0\u03bf\u03bb\u03bb\u03ac \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03c0\u03c1\u03bf\u03b2\u03bb\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf \u03af\u03b4\u03b9\u03bf \u03c4\u03bf \u03bc\u03bf\u03bd\u03c4\u03ad\u03bb\u03bf, \u03b1\u03bb\u03bb\u03ac \u03b1\u03c0\u03cc: \u039f \u03c3\u03c9\u03c3\u03c4\u03cc\u03c2 \u03c3\u03c5\u03bc\u03b2\u03b1\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03b7\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b6\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd. \u03a3\u03c5\u03bc\u03c0\u03ad\u03c1\u03b1\u03c3\u03bc\u03b1 \u0397 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03bf\u03c5 cedolare secca \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03ae\u03b8\u03bf\u03c5\u03c2 IRPEF \u03b4\u03b5\u03bd \u03b5\u03be\u03b1\u03c1\u03c4\u03ac\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c0\u03bf\u03b9\u03bf\u03c2 \u03ba\u03bf\u03b9\u03bc\u03ac\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf, \u03b1\u03bb\u03bb\u03ac \u03b1\u03c0\u03cc \u03c4\u03bf \u03c0\u03bf\u03b9\u03bf\u03c2 \u03c4\u03bf \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c0\u03bf\u03b9\u03bf \u03c3\u03ba\u03bf\u03c0\u03cc. \u03cc\u03c4\u03b1\u03bd \u03c4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae \u03b4\u03b9\u03b1\u03b2\u03af\u03c9\u03c3\u03b7, \u03c4\u03bf cedolare secca \u03b5\u03af\u03bd\u03b1\u03b9 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc- \u03cc\u03c4\u03b1\u03bd \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03ad\u03c3\u03bf \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd. \u0393\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c3\u03c5\u03bd\u03b9\u03c3\u03c4\u03ac\u03c4\u03b1\u03b9 \u03c0\u03ac\u03bd\u03c4\u03bf\u03c4\u03b5 \u03b7 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03ae \u03b5\u03bd\u03cc\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1. \u03b1\u03c0\u03cc Manuel Gruni - \u0394\u03b9\u03b5\u03c5\u03b8\u03cd\u03bd\u03c9\u03bd \u03a3\u03cd\u03bc\u03b2\u03bf\u03c5\u03bb\u03bf\u03c2 Revenhome<\/p>","protected":false},"author":3,"featured_media":2319,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-senza-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tassazione affitti brevi: quando cedolare secca e quando tassazione IRPEF ordinaria - Revenhome<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revenhome.com\/el\/\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7-\u03c4\u03c9\u03bd-\u03b2\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03c9\u03bd-\u03bc\u03b9\u03c3\u03b8\u03ce\u03c3\u03b5\/\" \/>\n<meta property=\"og:locale\" content=\"el_GR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tassazione affitti brevi: quando cedolare secca e quando tassazione IRPEF ordinaria - Revenhome\" \/>\n<meta property=\"og:description\" content=\"La tassazione degli affitti brevi e turistici \u00e8 uno dei temi pi\u00f9 delicati del settore immobiliare, soprattutto quando entrano in gioco aziende, allotment e modelli \u201cvuoto per pieno\u201d.In questo articolo facciamo chiarezza distinguendo tre casi pratici, per capire quando \u00e8 possibile applicare la cedolare secca e quando invece si ricade nella tassazione IRPEF ordinaria. Nota preliminare: la normativa \u00e8 complessa e soggetta a interpretazioni e aggiornamenti. Le indicazioni che seguono hanno finalit\u00e0 informative e non sostituiscono il parere di un professionista. Caso 1 \u2013 Affitto breve a privato Cedolare secca applicabile \u00c8 il caso pi\u00f9 semplice e pi\u00f9 conosciuto. Scenario: In questo caso: Regime fiscale semplice e vantaggioso Caso 2 \u2013 Affitto breve a un\u2019azienda come utilizzatore finale Cedolare secca ancora applicabile Questo \u00e8 il caso che genera pi\u00f9 dubbi, ma la risposta \u00e8 chiara. Scenario: Anche se: In questo caso: Cedolare secca legittima Caso 3 \u2013 Allotment \u201cvuoto per pieno\u201d o rivendita da parte di un\u2019azienda Cedolare secca NON applicabile \u2013 IRPEF ordinaria Qui cambia completamente lo scenario. Scenario: In questo caso: Cedolare secca non applicabile Il reddito del proprietario \u00e8 tassato con IRPEF ordinaria Riepilogo finale Situazione Regime fiscale Affitto breve a privato Cedolare secca 21% Affitto a azienda utilizzatrice finale Cedolare secca 21% Allotment con rivendita \/ vuoto per pieno IRPEF ordinaria Attenzione alla forma contrattuale Molti problemi fiscali nascono non dal modello in s\u00e9, ma da: Una corretta qualificazione contrattuale \u00e8 fondamentale per evitare contestazioni. Conclusione La differenza tra cedolare secca e IRPEF ordinaria non dipende da chi dorme nell\u2019immobile, ma da chi lo utilizza e con quali finalit\u00e0.Quando l\u2019immobile \u00e8 usato per abitazione temporanea, la cedolare secca \u00e8 possibile; quando diventa uno strumento di attivit\u00e0 commerciale, non lo \u00e8 pi\u00f9. Per ogni situazione specifica \u00e8 sempre consigliabile il confronto con un professionista. di Manuel Gruni &#8211; CEO Revenhome\" \/>\n<meta property=\"og:url\" content=\"https:\/\/revenhome.com\/el\/\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7-\u03c4\u03c9\u03bd-\u03b2\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03c9\u03bd-\u03bc\u03b9\u03c3\u03b8\u03ce\u03c3\u03b5\/\" \/>\n<meta property=\"og:site_name\" content=\"Revenhome\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-07T10:15:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/revenhome.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-gen-2026-11_15_00-1024x683.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"manuel.g\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u03a3\u03c5\u03bd\u03c4\u03ac\u03c7\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc\" \/>\n\t<meta name=\"twitter:data1\" content=\"manuel.g\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0395\u03ba\u03c4\u03b9\u03bc\u03ce\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b1\u03bd\u03ac\u03b3\u03bd\u03c9\u03c3\u03b7\u03c2\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 \u03bb\u03b5\u03c0\u03c4\u03ac\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/\"},\"author\":{\"name\":\"manuel.g\",\"@id\":\"https:\\\/\\\/revenhome.com\\\/#\\\/schema\\\/person\\\/f74d81b7a95ca263e07b2756fc297154\"},\"headline\":\"Tassazione affitti brevi: quando cedolare secca e quando tassazione IRPEF ordinaria\",\"datePublished\":\"2026-01-07T10:15:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/\"},\"wordCount\":493,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/revenhome.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/ChatGPT-Image-7-gen-2026-11_15_00.png\",\"articleSection\":[\"Senza categoria\"],\"inLanguage\":\"el\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/\",\"url\":\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/\",\"name\":\"Tassazione affitti brevi: quando cedolare secca e quando tassazione IRPEF ordinaria - Revenhome\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/revenhome.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/revenhome.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/ChatGPT-Image-7-gen-2026-11_15_00.png\",\"datePublished\":\"2026-01-07T10:15:50+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/revenhome.com\\\/#\\\/schema\\\/person\\\/f74d81b7a95ca263e07b2756fc297154\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/#breadcrumb\"},\"inLanguage\":\"el\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"el\",\"@id\":\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/#primaryimage\",\"url\":\"https:\\\/\\\/revenhome.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/ChatGPT-Image-7-gen-2026-11_15_00.png\",\"contentUrl\":\"https:\\\/\\\/revenhome.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/ChatGPT-Image-7-gen-2026-11_15_00.png\",\"width\":1536,\"height\":1024},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/revenhome.com\\\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/revenhome.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tassazione affitti brevi: quando cedolare secca e quando tassazione IRPEF ordinaria\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/revenhome.com\\\/#website\",\"url\":\"https:\\\/\\\/revenhome.com\\\/\",\"name\":\"Revenhome\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/revenhome.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"el\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/revenhome.com\\\/#\\\/schema\\\/person\\\/f74d81b7a95ca263e07b2756fc297154\",\"name\":\"manuel.g\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"el\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d10e5355097166b466f3f6676ed08cf36710b1ce90471de061e07d872b37fe31?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d10e5355097166b466f3f6676ed08cf36710b1ce90471de061e07d872b37fe31?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d10e5355097166b466f3f6676ed08cf36710b1ce90471de061e07d872b37fe31?s=96&d=mm&r=g\",\"caption\":\"manuel.g\"},\"url\":\"https:\\\/\\\/revenhome.com\\\/el\\\/author\\\/manuel-g\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tassazione affitti brevi: quando cedolare secca e quando tassazione IRPEF ordinaria - Revenhome","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/revenhome.com\/el\/\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7-\u03c4\u03c9\u03bd-\u03b2\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03c9\u03bd-\u03bc\u03b9\u03c3\u03b8\u03ce\u03c3\u03b5\/","og_locale":"el_GR","og_type":"article","og_title":"Tassazione affitti brevi: quando cedolare secca e quando tassazione IRPEF ordinaria - Revenhome","og_description":"La tassazione degli affitti brevi e turistici \u00e8 uno dei temi pi\u00f9 delicati del settore immobiliare, soprattutto quando entrano in gioco aziende, allotment e modelli \u201cvuoto per pieno\u201d.In questo articolo facciamo chiarezza distinguendo tre casi pratici, per capire quando \u00e8 possibile applicare la cedolare secca e quando invece si ricade nella tassazione IRPEF ordinaria. Nota preliminare: la normativa \u00e8 complessa e soggetta a interpretazioni e aggiornamenti. Le indicazioni che seguono hanno finalit\u00e0 informative e non sostituiscono il parere di un professionista. Caso 1 \u2013 Affitto breve a privato Cedolare secca applicabile \u00c8 il caso pi\u00f9 semplice e pi\u00f9 conosciuto. Scenario: In questo caso: Regime fiscale semplice e vantaggioso Caso 2 \u2013 Affitto breve a un\u2019azienda come utilizzatore finale Cedolare secca ancora applicabile Questo \u00e8 il caso che genera pi\u00f9 dubbi, ma la risposta \u00e8 chiara. Scenario: Anche se: In questo caso: Cedolare secca legittima Caso 3 \u2013 Allotment \u201cvuoto per pieno\u201d o rivendita da parte di un\u2019azienda Cedolare secca NON applicabile \u2013 IRPEF ordinaria Qui cambia completamente lo scenario. Scenario: In questo caso: Cedolare secca non applicabile Il reddito del proprietario \u00e8 tassato con IRPEF ordinaria Riepilogo finale Situazione Regime fiscale Affitto breve a privato Cedolare secca 21% Affitto a azienda utilizzatrice finale Cedolare secca 21% Allotment con rivendita \/ vuoto per pieno IRPEF ordinaria Attenzione alla forma contrattuale Molti problemi fiscali nascono non dal modello in s\u00e9, ma da: Una corretta qualificazione contrattuale \u00e8 fondamentale per evitare contestazioni. Conclusione La differenza tra cedolare secca e IRPEF ordinaria non dipende da chi dorme nell\u2019immobile, ma da chi lo utilizza e con quali finalit\u00e0.Quando l\u2019immobile \u00e8 usato per abitazione temporanea, la cedolare secca \u00e8 possibile; quando diventa uno strumento di attivit\u00e0 commerciale, non lo \u00e8 pi\u00f9. Per ogni situazione specifica \u00e8 sempre consigliabile il confronto con un professionista. di Manuel Gruni &#8211; CEO Revenhome","og_url":"https:\/\/revenhome.com\/el\/\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7-\u03c4\u03c9\u03bd-\u03b2\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03c9\u03bd-\u03bc\u03b9\u03c3\u03b8\u03ce\u03c3\u03b5\/","og_site_name":"Revenhome","article_published_time":"2026-01-07T10:15:50+00:00","og_image":[{"width":1024,"height":683,"url":"https:\/\/revenhome.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-gen-2026-11_15_00-1024x683.png","type":"image\/png"}],"author":"manuel.g","twitter_card":"summary_large_image","twitter_misc":{"\u03a3\u03c5\u03bd\u03c4\u03ac\u03c7\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc":"manuel.g","\u0395\u03ba\u03c4\u03b9\u03bc\u03ce\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b1\u03bd\u03ac\u03b3\u03bd\u03c9\u03c3\u03b7\u03c2":"3 \u03bb\u03b5\u03c0\u03c4\u03ac"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/#article","isPartOf":{"@id":"https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/"},"author":{"name":"manuel.g","@id":"https:\/\/revenhome.com\/#\/schema\/person\/f74d81b7a95ca263e07b2756fc297154"},"headline":"Tassazione affitti brevi: quando cedolare secca e quando tassazione IRPEF ordinaria","datePublished":"2026-01-07T10:15:50+00:00","mainEntityOfPage":{"@id":"https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/"},"wordCount":493,"commentCount":0,"image":{"@id":"https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/#primaryimage"},"thumbnailUrl":"https:\/\/revenhome.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-gen-2026-11_15_00.png","articleSection":["Senza categoria"],"inLanguage":"el","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/","url":"https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/","name":"Tassazione affitti brevi: quando cedolare secca e quando tassazione IRPEF ordinaria - Revenhome","isPartOf":{"@id":"https:\/\/revenhome.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/#primaryimage"},"image":{"@id":"https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/#primaryimage"},"thumbnailUrl":"https:\/\/revenhome.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-gen-2026-11_15_00.png","datePublished":"2026-01-07T10:15:50+00:00","author":{"@id":"https:\/\/revenhome.com\/#\/schema\/person\/f74d81b7a95ca263e07b2756fc297154"},"breadcrumb":{"@id":"https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/#breadcrumb"},"inLanguage":"el","potentialAction":[{"@type":"ReadAction","target":["https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/"]}]},{"@type":"ImageObject","inLanguage":"el","@id":"https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/#primaryimage","url":"https:\/\/revenhome.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-gen-2026-11_15_00.png","contentUrl":"https:\/\/revenhome.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-gen-2026-11_15_00.png","width":1536,"height":1024},{"@type":"BreadcrumbList","@id":"https:\/\/revenhome.com\/tassazione-affitti-brevi-quando-cedolare-secca-e-quando-tassazione-irpef-ordinaria\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/revenhome.com\/"},{"@type":"ListItem","position":2,"name":"Tassazione affitti brevi: quando cedolare secca e quando tassazione IRPEF ordinaria"}]},{"@type":"WebSite","@id":"https:\/\/revenhome.com\/#website","url":"https:\/\/revenhome.com\/","name":"Revenhome","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/revenhome.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"el"},{"@type":"Person","@id":"https:\/\/revenhome.com\/#\/schema\/person\/f74d81b7a95ca263e07b2756fc297154","name":"manuel.g","image":{"@type":"ImageObject","inLanguage":"el","@id":"https:\/\/secure.gravatar.com\/avatar\/d10e5355097166b466f3f6676ed08cf36710b1ce90471de061e07d872b37fe31?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d10e5355097166b466f3f6676ed08cf36710b1ce90471de061e07d872b37fe31?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d10e5355097166b466f3f6676ed08cf36710b1ce90471de061e07d872b37fe31?s=96&d=mm&r=g","caption":"manuel.g"},"url":"https:\/\/revenhome.com\/el\/author\/manuel-g\/"}]}},"_links":{"self":[{"href":"https:\/\/revenhome.com\/el\/wp-json\/wp\/v2\/posts\/2318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/revenhome.com\/el\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/revenhome.com\/el\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/revenhome.com\/el\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/revenhome.com\/el\/wp-json\/wp\/v2\/comments?post=2318"}],"version-history":[{"count":1,"href":"https:\/\/revenhome.com\/el\/wp-json\/wp\/v2\/posts\/2318\/revisions"}],"predecessor-version":[{"id":2320,"href":"https:\/\/revenhome.com\/el\/wp-json\/wp\/v2\/posts\/2318\/revisions\/2320"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/revenhome.com\/el\/wp-json\/wp\/v2\/media\/2319"}],"wp:attachment":[{"href":"https:\/\/revenhome.com\/el\/wp-json\/wp\/v2\/media?parent=2318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/revenhome.com\/el\/wp-json\/wp\/v2\/categories?post=2318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/revenhome.com\/el\/wp-json\/wp\/v2\/tags?post=2318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}