Letting a garage or parking space in Trieste: tax and contract

A 15 m² lock-up garage in San Vito lets, at OMI values, for between €145.50 and €216 a month. If you let it on its own to a stranger, you pay ordinary income tax (IRPEF) on the rent, not the flat-rate cedolare secca; if you let it to the tenant of your flat, under a contract that refers to the flat's lease, the cedolare applies to the garage too. Either way, the contract must be registered.

How much does a garage let for in Trieste?

Twice a year the OMI, the price database kept by the tax agency, gives each zone a range of rents per square metre of gross area. Here are Trieste's garages in the 2026 semester 1 sheets:

• Garage, €/m² a month16.8–25.215 m², € a month252–378

  Old town (B2)

• Garage, €/m² a month10.9–16.315 m², € a month163.50–244.50

  City centre (B1)

• Garage, €/m² a month10.2–15.215 m², € a month153–228

  Barcola, Gretta, Costiera (D3)

• Garage, €/m² a month9.7–14.415 m², € a month145.50–216

  San Vito (C1)

• Garage, €/m² a month7.8–11.615 m², € a month117–174

  Chiadino, San Giovanni, Rozzol (C4)

• Garage, €/m² a month7.5–11.215 m², € a month112.50–168

  Opicina (D2)

A covered parking space is worth less: €6.8–10/m² in Barcola, €2.6–3.8 in Opicina. These are zone values, not your garage's rent: access, the width of the ramp and a power socket all count.

Garage on its own: cedolare secca or IRPEF?

The cedolare secca applies to homes and to their appurtenances (pertinenze). For the Agenzia delle Entrate (circular 26/E of 2011) it applies to a garage let together with the home, or under a separate, later contract, provided that:

1. the parties are the same;
2. the garage contract refers to the home's lease;
3. it states the appurtenance link with the home already let.

A garage let on its own to someone who is not your tenant stays outside. Its income goes into IRPEF: it is the rent less 5%, if that exceeds the cadastral income (TUIR, art. 37), plus the regional and municipal surcharges.

Does the garage contract have to be registered?

Yes, whatever the rent, within 30 days of signing. Without the cedolare you pay:

• registration tax: each year 2% of that year's rent, with a €67 minimum for the first year only;
• stamp duty of €16 per copy, for every 4 pages or 100 lines.

You and the tenant are jointly liable for it. With the cedolare, on the other hand, no registration tax or stamp duty is due on the contract: the cedolare replaces them (Legislative Decree 23/2011, art. 3).

What kind of contract is used for a garage?

Law 431/1998 governs leases of property used as a home: a garage let on its own follows the Civil Code (art. 1571 onwards).

• The duration is up to you, at most 30 years (art. 1573).
• With a set term the lease ends on expiry, with no notice needed (art. 1596).
• Write down the use (housing a car or motorbike, not storing goods), who pays for electricity and the building's service charges, and what happens to the remote and the keys.

Garage and flat together: what changes with a regulated lease

In Trieste's 2025 territorial agreement the garage goes into the flat's rent: 90% of its area counts towards the conventional floor area (art. 6), and a "box auto" with a power connection, let together with the home, is worth 2 points among the parameters of the annex. A covered parking space counts at 80%, an open one at 60%.

If the garage is let under a separate contract, even to the same tenant, it does not enter the calculation. How the rent is built is explained in the guide to regulated rent in Trieste.

An example: the garage in San Vito

Stated assumptions: a 15 m² garage, category C/6, in San Vito, cadastral income €130, not an appurtenance of the home you live in; rent €150 a month; your income is between €28,000 and €50,000, that is, at 33% plus the regional (1.23%) and Trieste municipal (0.8%) surcharges.

To a stranger, without the cedolare

1. Rent: 12 × 150 = €1,800.
2. Income: 1,800 − 5% = €1,710, more than the revalued cadastral income (130 × 1.05 = €136.50).
3. IRPEF and surcharges: 1,710 × 35.03% = €599.01.
4. Registration: 2% is €36, but in the first year it is at least €67, plus stamp duty.
5. ILIA: 130 × 1.05 × 160 = €21,840 base, at 1.06%: €231.50.

In the first year you keep 1,800 − 599.01 − 67 − 231.50 = €902.49, before stamp duty and building charges.

To your tenant, under a separate open-market contract with the cedolare at 21%

1. Cedolare: 1,800 × 21% = €378, no registration tax or stamp duty.
2. ILIA: the same, €231.50.
3. You keep €1,190.50.

• To a strangerIRPEF €599.01To your tenant, with cedolarecedolare €378

  Tax on the rent

• To a stranger€67 + stamp duty

  Registration, first year

• To a stranger€231.50To your tenant, with cedolare€231.50

  ILIA

• To a stranger€902.49To your tenant, with cedolare€1,190.50

  You keep

You pay ILIA even with the garage empty. Letting it to a stranger therefore adds 1,800 − 599.01 − 67 = €1,133.99 in the first year.