
In order to register your rental contract, you can use the online service provided by The Revenue Agency or go to one of the offices in your area.
If you need to download a model rental contract, you can do so for free here.
Registering a rental contract
When registering a rental contract, you must pay registration tax and stamp duty. A rental contract can be registered in three different ways, depending on the needs of the tenant and the landlord:
- you can go to one of the territorial offices of The Revenue Agency;
- the service called "RLI web" allows you to register your contract online;
- you can download free software called "Contratti di locazione e affitto di immobili (RLI).
Whichever method you choose, it is essential that you register your rental contract with the The Revenue Agency.
Both the tenant and the landlord must take care of the registration, as they are both responsible for paying the taxes due. Alternatively, a delegate or an authorised intermediary, such as a professional or trade association, can be used.
Rental contract identification code: what is it for?
If the registration of the rental contract takes place at one of the offices of The Revenue Agency, the identification code, a set of unique characters necessary for the compilation of Form F24, will be present on the forms.
In the event that the interested party cannot find the identification code, The Revenue Agency provides a service to retrieve it, on condition that he/she can prove that he/she has the registration documents by entering the relevant data.
The situation is different if the registration was made through an online service: in this case, it is possible to calculate a specific code to be entered on Form F24 in the "Identification elements" section, instead of the identification code shown on the paper documents.
Rental contract with the option to opt for flat rates
The flat rate is a substitute taxation system for rental income. In the last year, a manoeuvre was introduced to limit the application of the 21% reduced tax on short-term rentals.
As regards the operations to be carried out with The Revenue Agency for rental contracts with flat rates, from 2021 the methods for paying the substitute tax have changed. In fact, the advance payment of the tax due for the previous year is no longer 95% but 100%.
It is therefore advisable to pay sufficient attention to the procedures necessary to register your rent at the offices of The Revenue Agency or through its online services.
How do I view a registered rental contract?
By accessing the online service of The Revenue Agency called Fisconline, you can view the contracts that have been duly registered.
How can I download The Revenue Agency rental contract?
The deduction of rental expenses in the 730/2021 form varies according to income and the type of contract stipulated.
How can I obtain a copy of the rental contract?
You can request a copy of your rental contract from The Revenue Agency. The Registry Office is obliged to keep a copy of the registered deeds.
How can I retrieve the registration details of my rental contract?
In the copy of the form requesting the registration of the contract you can find the details of this operation. If the registration was carried out electronically, you only need to consult the registration receipt to retrieve the details.