The tenant who lives in a property with lease has the option of paying the rent in cash, no later than a certain monthly threshold. Since this is a non-traceable payment method, even for the rent payment in cash in 2023the law has provided for a series of limitations and obligations to which the landlord and tenant must comply in order to avoid penalties.
Is it possible to pay the rent in cash?
When it comes to leases, one of the questions on which the most doubts hover is: “You can pay the rent in cash?”. The answer is affirmative. Those who decide to opt for this type of payment, however, must be aware of both the operating methods and the rules governing the payment of the rent in cash in 2023. Only in this way, in fact, is it possible to act in compliance with the rules and avoid criminal penalties.
Currently, the law that regulates the payment of rent in cash is the Milleproroghe decree, subsequently converted into Law no. 15 of 25 February 2022. This rule authorizes the payment of the rent by non-traceable means within a certain thresholdbeyond which it becomes mandatory to pay the rent by bank transfer, check, credit card, etc.
Monthly limit for paying rent in cash
Over the past few years, for the rent payment in cash, il monthly limit has undergone several changes:
- dal January 1, 2020 until the December 31, 2021the 2020 cash rent payment threshold was 1999,99 euro;
- dal January 1, 2022the limit has been lowered to 999,99 eurobut only for a few months;
- subsequently, thanks to an amendment approved during the conversion of the Milleproroghe Decree, the threshold settled again at 1999,99 euro and it remained so for the remainder of 2022;
- dal January 1, 2023the limit for paying rent in cash 2023 has again dropped to 999,99 euro.
Since the monthly limit for the 2023 cash rent payment has halved compared to the previous year, this means that the 2022 commercial space rent payment in cash will certainly be rarer, given that commercial activities will tend to resort more to payment with traceable methods.
Of course, it is good to know that the violation of these thresholds will result in the application of sanctions rather heavy for both the landlord and the tenant, which can fluctuate between 1% and 40% of the amount paid. Furthermore, the law allows the tenant to carry out the rent payment in cash 2023 for several monthsprovided that the fee due does not exceed the threshold of 999.99 euros.
If I pay the rent in cash, is the receipt mandatory?
If you decide to make the rent payment in cash in 2023the lease receipt it must be compulsorily released by the landlord at the request of the tenant. This obligation, specified by article 1199 of the Civil Code, ensures that the tenant has the right not to pay the rent or, alternatively, to demonstrate through evidence and witnesses the payment of the rent, if the owner refuses to issue the receipt.
It is clear, therefore, that if the rent payment is in cash, therefore it is made with a non-traceable method, it is up to the tenant to be careful to request the receipt which certifies the regularity of the payment. This means that the paying rent in cash without a receipt exposes the tenant to risks and repercussions in the event of disputes or problems with the landlord. This official document must show the date of payment (day, month and year), the amount paid and the signatures of both parties.
Furthermore, when the amount of the fee is greater than 77.47 euros and the contract does not provide for the dry coupon regime, a letter must be affixed to the receipt revenue stamp of 2 euros. The latter must be paid by the debtor, i.e. by the person who issues the receipt. Failure to pay will result in penalties for both the landlord and the tenant.
Is it possible to take advantage of the tax deduction for paying the rent in cash?
Since 2020 the Budget Law has introduced new features relating to the possibility of making use of the cash payment of the rent fiscal detraction. The law provides that, in fact, for the payment of rental fees, traceability is mandatory exclusively for university students who are therefore required to pay the rent by credit card, bank transfer, check, etc.
However, the payment of the rent in cash for the lump sum tax deductions recognized to holders of lease agreements properties used as main residence. Of course, paying the rent in cash does not limit the tenant’s right to benefit from the tax deductions provided for the type of property. model of the rental agreement which he filled out and stipulated in agreement with the landlord. To date, the exclusion from the traceability obligation concerns the lump sum deduction you seem to 300 eurofor beneficiaries with an income not exceeding 15,493.71 euros, ea 150 eurofor taxpayers with a total income between 15,493.71 euros and 30,987.41 euros.
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Here is further information that may interest you on rent payment in cash 2023.
How should the rents be paid?
Rents can be paid in various ways. There are non-traceable methods, which allow you to pay the rent in cash, and traceable methods, in which payment is made by bank or postal transfer, cheque, credit card, etc.
How to pay rent without a current account?
If the tenant does not have a current account, it is possible to pay the rent by paying the amount to the prepaid PostePay card of the landlord, as well as the owner of the property.
What can be paid in cash?
Currently, in 2023, the rent can be paid in cash, the fee for which does not exceed the threshold of 999.99 euros per month. If the monthly limit established by law is exceeded, the tenant is required to pay the rent with traceable methods (credit card, bank transfer, check, etc.).
When can I refuse to pay the rent?
As a tenant, you can refuse to pay the rent when the landlord does not want to issue the requested rent payment receipt. The payment receipt should always be requested, especially if the payment of the fee is made in cash, therefore with an untraceable method.