Bra can arrange agreed rental rentals (with dictated features) by the article 2, paragraph 3, of the 431 / 1998 law), or with conditions established on the basis of agreements reached at the local level between the most representative organizations of building tenants and tenants in the municipalities with high housing voltage. Among the attachments of this page you can find the copy of the territorial agreement signed on 03.12.2019, the relative cartography, a facsimile of the contract, the forms for the declaration to the Municipality and an interpretation on the agreement, regarding the definition of the amount of the fee.
For the submission of the instance in the municipality, you must attach the contract, the photocopy of the identity card of the owner and the tenant, the floor plans of the premises concerned, the receipt of registration of the contract with the Revenue Agency, "Agreed Rental Module" (shown on this page) duly completed.
For transitory contracts, the employment contract and a certificate (self-certified) of the residence of the tenant of the property must also be attached. For students of the University of Gastronomic Sciences, the university enrollment certificate must also be attached.
All 'Imu - Set your own municipality for this category of properties, the provisions of the comma 6 bis of the art. 13 of the DL n. 201 / 2011, which provides: "for properties leased to an agreed rent as per 9 December 1998, No. 431, the tax, determined by applying the rate established by the municipality pursuant to paragraph 6, is reduced to 75 per cent" .
From 2020 it is possible to benefit from the IMU subsidized rate according to the provisions of the municipal regulation for the application of the IUC, namely:
"1. In applying the municipal concessions (for example the differentiated rate established annually with the approval of the tariffs) for homes rented to subjects who use them as main residence with the tenant's residence to be transferred within 30 days of the effective date of the contract, under the conditions defined in the agreements between the building property organizations and those of the tenants, as required by art. 2, c. 3, of Law no. 431/1998 (so-called rent with agreed rent), the same they are applied from the effective date of the lease and can be confirmed for the entire duration of the lease. In all other cases, the application of the reduced rate applies only from the date of transfer of residence as per the records;
2. To benefit from the municipal facilities, it is sufficient for the interested parties to present to the Tax Service a copy of the regularly registered lease contract, which clearly indicates the cadastral details of the leased property, by the date of submission of the annual IMU declaration.
3. The residency requirement is not required for contracts stipulated pursuant to art. 5, c. 2, of Law no. 431/1998 "subsidized housing lease for university students" and for those stipulated with self-employed workers or employees with a subordinate or parasubordinate employment contract lasting more than four months, domiciled in the Municipality of Bra and resident in municipalities that are more than 50 km from the Municipality of Bra. In such cases it is necessary to present registration certification issued by the university or declaration signed by the employer by the date of submission of the annual IMU declaration ".