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imposta sostitutiva o cedolare secca

English translation: flat rate tax

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Italian term or phrase:	imposta sostitutiva o cedolare secca
English translation:	flat rate tax
Entered by:	Maria Luisa Dell'Orto

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13:45 Feb 8, 2012

Italian to English translations [PRO]
Law/Patents - Law: Contract(s) / contratto di locazione

Italian term or phrase: imposta sostitutiva o cedolare secca

Il Signor XXX esercita l’opzione, salvo revoca da comunicarsi a
mezzo raccomandata al conduttore, per la tassazione dei canoni di locazione
con l’***imposta sostitutiva o cedolare secca*** ex art. 3 comma 11 D.Lgs. n. 23/2011.

Thanks in advance!

Maria Luisa Dell'Orto
United Kingdom

flat rate tax

Explanation:
imposta sostitutiva means a tax to replace ordinary taxes which would otherwise be charged, and it has the nature of a cedolare secca which means that it is charged at the same rate irrespective of anything else