PROCEDURE FOR THE RENT COLLECTION AND FISCAL LEGISLATION ABOUT UNPAID RENTS
The real estate management that mostly concerns the renting of the several estates, but also collection of the rents, is an extremely difficult procedure if you insist on meticulously choosing to which among the candidate tenants who applied, you are going to rent your apartment. This is the reason why the correct management should be performed by specialized professionals and not by friends or brokers eager to help. The collection of the rents, the way this is done and all the procedure aiming that the tenants pay the rents and the owner collects them on time is definitive. A company of real estate management first of all seeks a reliable tenant, so that the owner collects his rents on time.
Beyond the typical methods defined for the collection of rents on time very important is the personal contact and the relation established between tenant and owner, where in the owner’s place is the company that undertook the management of the estate. However many owners have the illusion that they can undertake the work of the real estate management performed by the specialized company. Things are getting difficult when a mutual compromising understanding must be established in order to help the collection of the rents. After that things can become worse if the tenant proves to be unreliable and wayward, At that point the companies of real estate management can do a lot of things and mostly premeditated actions to prevent arriving at this situation. However if we are unable to collect rents over a period of time, we must inform the owners what they are going to do, from the point of the fisk, with rents that cannot be collected.
We’ll mention what the owners must know and do with non collected rents, so that they avoid taxes for rents that have not been collected. They must know that they no more can cede them to the fiscal authorities who would claim them. By the law 4346/2015 that refers to non collected rents another procedure has been assigned. Specifically non collected rents won’t be counted in the owner’s income. They will be declared in a separate code and tax will be imposed on the year they’ll be collected.
However to realise this without the danger for the government to loose income a simple declaration from the part of the owner isn’t enough but there must exist petition to justice and corresponding juridical decision issued.
That takes off the burden of taxes for non collected rents from the owners. However the pressure to the tenant has diminished. According to the previous law system the fisc could collect unpaid rents by charging the tenant via his fiscal declaration. That as you can understand made tenants not to be indifferent about the payment of the rents since they would be expelled from the estate and in the same time pay the rents to the fisc authorities, because if they didn’t arrange the payment for the amount due for non collected rents they couldn’t proceed to any fiscal procedure. Anyway nowadays because of the economical crisis the collection of rents has become very difficult and the fact that the owner can avoid the taxes for the amount of unpaid rents is important.