The 10% «cedolare secca» on regulated rents in Friuli Venezia Giulia, town by town

Landlords on a long let can pay the flat-rate «cedolare secca» instead of income tax: 21% on an open-market rent, 10% on a regulated rent, but only in some towns. There are two ways in.

• High housing pressure. Provincial capitals by law, and the towns CIPE chose in 2003: 10 in this region, namely Trieste, Udine, Pordenone, Gorizia, Basiliano, Cervignano del Friuli, Duino Aurisina, Monfalcone, Muggia and Tavagnacco.
• Disaster. Decree-Law 47 of 2014 (article 9, paragraph 2-bis) extends the rate to towns placed under a state of emergency by the Council of Ministers after a natural disaster from 28 May 2009 to 27 May 2014. From 1 January 2027 the rule, with the same date, moves to article 205 of Legislative Decree 117/2026, the new consolidated income tax code.

For the Agenzia delle Entrate a regional emergency is not enough: the town must appear in the acts of the delegated commissioner who ran it (ruling no. 470 of 2019). In 2023, with ruling no. 160, it confirmed that the rule applies to leases signed now as well. The Agenzia's own page on the flat tax describes only the first route, which is why the second is easy to miss.

In those five years the Council of Ministers declared five states of emergency for bad weather in Friuli Venezia Giulia. For each one the delegated commissioner, the regional councillor for civil protection, listed the damaged towns in a decree: these are the acts the Agenzia looks at.

Without duplicates that makes 105 towns; Arzene and Valvasone merged in 2015, so today 104. Of these, 4 were already on the CIPE list: Basiliano, Monfalcone, Pordenone and Udine. Emergencies declared only by the Region do not count, nor do extensions of older emergencies.

The letter points to the decree in the table; an asterisk marks towns that already had 10% as CIPE towns.

Province of Pordenone, all 50 towns: Andreis (E) · Arba (E) · Aviano (A, E) · Azzano Decimo (D, E) · Barcis (E) · Brugnera (E) · Budoia (E) · Caneva (E) · Casarsa della Delizia (A, E) · Castelnovo del Friuli (C, E) · Cavasso Nuovo (E) · Chions (E) · Cimolais (E) · Claut (E) · Clauzetto (C, E) · Cordenons (A, E) · Cordovado (E) · Erto e Casso (E) · Fanna (E) · Fiume Veneto (E) · Fontanafredda (E) · Frisanco (D, E) · Maniago (E) · Meduno (D, E) · Montereale Valcellina (E) · Morsano al Tagliamento (D, E) · Pasiano di Pordenone (E) · Pinzano al Tagliamento (A, C, E) · Polcenigo (D, E) · Porcia (E) · Pordenone (E)* · Prata di Pordenone (E) · Pravisdomini (E) · Roveredo in Piano (E) · Sacile (E) · San Giorgio della Richinvelda (E) · San Martino al Tagliamento (E) · San Quirino (A, E) · San Vito al Tagliamento (A, E) · Sequals (E) · Sesto al Reghena (E) · Spilimbergo (E) · Tramonti di Sopra (C, D, E) · Tramonti di Sotto (C, D, E) · Travesio (E) · Vajont (E) · Valvasone Arzene (A, E) · Vito d'Asio (C, E) · Vivaro (E) · Zoppola (A, E)

Province of Udine, 47 towns: Amaro (B) · Artegna (C) · Basiliano (D)* · Bertiolo (A) · Bicinicco (D) · Bordano (C) · Buja (C) · Buttrio (D) · Camino al Tagliamento (A) · Castions di Strada (D) · Chiopris-Viscone (D) · Chiusaforte (B, C, D) · Codroipo (A, D) · Coseano (A) · Dignano (E) · Dogna (B) · Forgaria nel Friuli (C, D, E) · Forni di Sotto (C) · Gemona del Friuli (C) · Gonars (D) · Lignano Sabbiadoro (C, E) · Lusevera (C) · Malborghetto Valbruna (B) · Manzano (D) · Moggio Udinese (B) · Montenars (C) · Osoppo (C) · Palmanova (D) · Pasian di Prato (D) · Pavia di Udine (D) · Pontebba (B) · Pozzuolo del Friuli (D) · Ragogna (C, E) · Resia (B, C) · Resiutta (B) · Rivignano Teor (D)† · San Daniele del Friuli (E) · Santa Maria la Longa (D) · Sedegliano (A, E) · Talmassons (D) · Tarcento (C) · Tarvisio (B, C) · Trasaghis (C) · Udine (D)* · Varmo (D) · Venzone (B, C) · Visco (D)

Province of Gorizia, 7 towns: Dolegna del Collio (D) · Farra d'Isonzo (C) · Gradisca d'Isonzo (C) · Grado (C) · Monfalcone (C)* · Sagrado (C) · Staranzano (C)

Province of Trieste: no town on the lists; Trieste, Muggia and Duino Aurisina have 10% as CIPE towns.

Sappada: while it was still in the province of Belluno, the Veneto Region listed Sappada with the towns damaged by the floods of early November 2010, and in 2014 it was put on the list of towns hit by the bad weather from 30 January to 18 February. Its move to Friuli in 2017 changes nothing: the law looks at the town.

Borderline cases: † in Rivignano Teor, decree D names Rivignano, not Teor (the two merged in 2014): for the former Teor area the answer is uncertain. Valvasone Arzene qualifies in full, because both original towns were named. Savogna d'Isonzo appears in a decree of December 2010 for the flood of 18 September, but for that event the Council of Ministers had not decided an emergency of its own: uncertain.

Three of the five emergencies, C, D and E, were declared for the «territory of the region», without a list: read literally, they would cover the whole of Friuli Venezia Giulia. There is a precedent. In 2018 the Agenzia's Lombardy regional office, ruling on a lease in Menaggio, held that the same decree of 22 January 2010, which also covered Lombardy, was enough. A year later, however, the central office asked for the town to be named in the commissioner's acts, and that is the most recent position.

So the answer stays open, among others, for Cividale del Friuli, Tolmezzo, Latisana, Tricesimo, Aquileia, Marano Lagunare, Forni di Sopra, Sauris and Arta Terme. A regulated lease there still gets the regional ILIA discount, paid at 75%; for the 10% flat tax, the safe route is a formal ruling request before using it.

Codroipo is named twice, in decrees A and D. The example: 80 m² at OMI values, that is a value of €90,000 and a monthly rent of €328. For ILIA (council rate for other homes: 0.86%; it would be 0.70% if the flat were the first home declared to the Region) we assume a cadastral income of €500. Yearly figures, before service charges and upkeep:

At the same rent the regulated lease saves €433 of flat tax a year. A regulated rent is capped by the local agreement's bands, though, so what matters is another number: it nets as much as the open market with a rent of €271 a month, against €328, which is 17% less; at the proposed 5%, €257 would do. The full sums, with the Udine example: what a let really earns.

1. A genuine regulated lease. Rent within the bands of the local agreement that applies to the town and, if the parties are not assisted by the associations, a certificate from one of the signatory organisations: without it the 10% rate is not due, as the 730 instructions also point out.
2. The act on file. Keep with the lease the page of the Region's Official Bulletin carrying the decree that names the town, and the DPCM in the Official Gazette. If asked, cite paragraph 2-bis of article 9 of Decree-Law no. 47 of 2014 (from 2027, article 205(2) of Legislative Decree 117/2026), the DPCM and the commissioner's decree with the Bulletin number. Four decrees, A, B, D and E, contain clerical errors in the reference to the DPCM (date or Gazette) or in the date of the event: the list of towns is unaffected, but it is worth knowing.
3. The tax return. The flat tax is chosen when the lease is registered. In the 730 return, section B: code 8 in the «Utilizzo» column, the flat-tax option and code 1 in column 13 «Altri dati», which flags precisely the towns with a state of emergency (2026 instructions, read in the draft version).
4. Town not named. Before using 10%, file an ordinary ruling request («interpello») with the Agenzia (Law 212/2000, art. 11). Applying it without one means risking the tax difference, interest and a penalty; the alternative is 21%.
5. Transitory leases. For transitory leases in disaster-hit towns we found no position from the Agenzia: before using 10%, get your accountant to confirm.
6. The 30% reductions. The disaster route gives only the flat-tax rate: the reduced registration-tax base, and the reduced taxable income for those who stay with ordinary income tax, remain reserved to high housing pressure towns.

Press release no. 195 of 28 October 2026, in which the Government presents the 2027 budget bill, says under «Casa» that for regulated lets the flat-tax rate falls to 5%, or 1% with tenants no older than 35. The bill tabled in the Chamber on 30 October (A.C. 3174, art. 5; since 4 November, after a split, A.C. 3174-bis) is narrower: it covers only regulated leases signed in 2027, on rents from 2027 to 2031, excluding extensions and renewals that year, and it refers to the leases of article 203 of the consolidated code, those in high housing pressure towns. Disaster-hit towns, whose rule sits in article 205, are not mentioned: whether 5% will reach them cannot be said today. It is a proposal that the two chambers can amend until the final vote in December; we will check the approved text.