How to register a tenancy agreement in Italy

Registering a rental contract is a major issue when renting out a flat. Find out all the details here

What's involved in registering a tenancy agreement in Italy? Canva.com

10 January 2022, 9:00

Once the tenancy agreement has been signed, the landlord must send the notice to the Revenue Agency no later than 30 days after signing it. This procedure is essential and protects landlords from possible fines. But what are the steps involved, and what's required with each step? We explain it for you here.

The owner can register a contract that has already been digitally signed with the Inland Revenue Service. idealista offers landlords and estate agents a free service for the creation of rental contracts with online signature.

Registration of the lease agreement

First of all, it should be noted that the registration of tenancy agreements is necessary for agreements lasting more than 30 days. Registration requires the payment of lease registration tax, which is commensurate with the value of the lease.

In order to proceed with the registration of lease agreements, it is necessary to apply to the local tax office and this must be done by the landlord or the tenant, depending on the agreements concluded.

It should be noted that it is possible to proceed in two ways:

Physical registration of lease agreements: you must bring with you two copies of the original agreement signed by both parties, the completed RLI form, the F24 ELIDE form for payment of registration tax, and the revenue stamps. If the contract provides for the Cedolare Secca, it is sufficient to present the RLI form and copies of the contract to be registered.
Online registration of the rental contract: the online registration is carried out using the "Contratti di locazione e affitti di immobili (RLI)" software, which must be downloaded from the Agenzia delle Entrate website. Alternatively, you can use the 'web' mode, which allows you to proceed with online registration of the lease agreement through the Internet, without downloading any software.

Lease registration tax

The registration tax for lease contracts on ordinary contracts is 2% of the annual rent with a minimum tax of €67.

In the case of ordinary contracts, the landlord and tenant must pay registration tax of 2% of the annual rent within 30 days after the annual expiry of the contract. Unlike in the case of the first registration and the extension, the tax to be paid is 2% whatever the amount, provided it is at least equal to the minimum tax (€67.00).

In the case of subsidised contracts - with a flat rate - the 2% registration tax for leases is calculated on 70% of the annual rent. Stamp duty is paid in full.

Cancelling a registered tenancy agreement: how it works

Once there is a registered tenancy agreement, there are several situations that can arise that will require the cancellation of that agreement. These scenarios include:

you want to sell the property to a third party: in this case, after asking your tenant if he is interested in buying (right of first refusal) you can proceed with the early termination of the contract.
change of use of the property.
the property needs to be renovated because it is heavily damaged and the presence of the tenant does not make renovation possible.
the tenant does not occupy the property continuously without justification.

It should be borne in mind that it is much more difficult for a landlord to request the cancellation of a registered tenancy agreement than it would be for a tenant. In fact, the tenant can terminate the contract at any time by sending a notice letter which must be sent to the landlord (by certified mail or registered letter with acknowledgement of receipt) with at least 6 months' notice, unless otherwise agreed in the contract.

The cost of early termination of the contract involves paying €67 in registration tax directly to the Agenzia delle Entrate.

Who has to register the tenancy agreement with the Agenzia delle Entrate?

The landlord has 30 days to register the rental agreement and must notify the tenant and the building manager within 60 days.

How to register a rental contract?

To register a rental contract, you must do so via the Agenzia delle Entrate website or by contacting a professional who will take care of it for you.

How do I register a rental contract with a flat rate?

When you need to register a rental contract with a flat rate, you can do so by using the Agency's online services, by requesting registration in the office, or by appointing an authorised intermediary (professionals, trade associations, Caf, etc.).

How to register a rental contract with the Agenzia delle Entrate?

In order to register the rental contract with the Agenzia delle Entrate, you need to log in to the telematic services through the "RLI web" application, without having to install any software.