In Italy, the registration of a rental agreement is a mandatory procedure that involves the application of specific costs. This practice, managed by the Revenue Agency, is essential to ensure the transparency and legality of agreements between landlords and tenants. In this article, we will explore the details of the costs of registering a rental agreement in Italy, who can do it, the registration procedures, the necessary documents and the penalties for not registering.
Table of Contents:
What is a Rental Agreement?
A rental agreement is a legal agreement between two parties, the landlord (owner of the property) and the tenant (tenant), that establishes the terms and conditions for the temporary use of a certain real estate, such as an apartment, house or business premises. The contract specifies the length of the rent, the amount of the rent, payment methods, responsibilities for ancillary expenses, and other relevant conditions, in order to clearly and transparently regulate the relationship between the two parties
.
Who Can Register the Rental Agreement?
The responsibility for registering the contract generally lies with the owner of the property. However, in some cases, it may be agreed that this responsibility falls on the tenant. However, it is advisable to clearly specify this aspect within the contract itself.
Registration Through an Intermediary
You can register the contract through an intermediary or delegate this responsibility to another person. The intermediaries must submit a declaration in which they undertake to make future payments, giving the delegator two copies of the registered contract relating to the payment of taxes. To delegate this responsibility, you must fill out a special form available through the Enratel service
.
How to Proceed with Registering a Rental Agreement?
The registration of the rental agreement can be carried out at the offices of the Revenue Agency or online. The registration must take place within 30 days from the date of conclusion indicated in the contract.
Online Registration
Users must access the “Services for — Registration of Lease Agreements” section on the Revenue Agency website and use the RLI application. This platform allows you to register contract extensions, lease transfers, contractual resolutions and revocation of the dry coupon option. To use this procedure, you must have Entratel, SPID, CNS, or CIE credentials
.
Documents Required for Registering a Rental Agreement
The essential documents for registering a rental agreement are:
- The RLI model.
- Two copies of the rental agreement with original signature.
- Energy Performance Certificate (APE).
- The electronic stamp relating to stamp duty, to be applied every 4 pages or every 100 lines, with a cost of 16€.
- The receipt for the payment of the tax, obtained by filling in the F24 form. In the case of a dry coupon, the cost of the replacement tax will be borne instead of that of the
registration tax.
After submitting the application, the office will issue a signed, stamped copy and provide a delivery receipt. In the case of online registration, the procedure will be the same, but you will receive a notice within your account on the website of the Revenue Agency, usually within ten days of the registration request
.
Cost of Registering a Rental Agreement
The costs of registering a rental agreement in Italy vary depending on the type of property and the duration of the contract. The rates can be set as a percentage of the annual rent or as a fixed amount
.
Buildings for Residential Use
- 2% of the annual rent multiplied by the number of years of rent.
Instrumental Buildings by Nature
- 1% of the annual rent, if the landlord is a taxable person for VAT, otherwise 2% of the rent.
Agricultural Land
- 0.50% of the annual compensation multiplied by the number of years of rental.
Other Properties
- 2% of the annual compensation multiplied by the number of years of rent.
For contracts with a multi-year term, it is possible to opt for:
a) Pay at the time of registration the tax relating to the entire term of the contract (2% of the total compensation). b) Pay the tax year by year (2% of the rent for each individual year, considering ISTAT changes), within 30 days from the expiry of the previous year.
The registration tax corresponds to 2% of the rent paid by the tenant each year, while the stamp duty remains fixed at 16€ for every 100 lines of the contract and for each copy produced. The landlord and tenant are required to divide registration taxes equally, unless otherwise agreed between the parties.
Penalties and Penalties for Failure to Register the Rental Agreement
Failure to register the rental agreement may result in significant financial penalties. Administrative penalties for the omission or delay in registering the contract include:
- Failure or delayed registration of the contract: involves a penalty ranging from 120% to 240% of the amount of registration tax due.
- Concealment of the fee (even partial): involves a penalty that ranges from 200% to 400% of the difference between the registration tax due and that already applied based on the declared consideration.
- Late payment of registration tax: implies a penalty equal to 30% of the amount of tax paid late.
To avoid future problems and ensure the legal validity of the contract, it is essential to comply with the laws on the registration of rentals in Italy. Consulting a real estate professional or accountant may be helpful to fully understand tax obligations and associated costs
.
Registering a rental agreement in Italy is an essential step in managing a lease. Understanding the associated costs and following the procedure properly is crucial to avoid inconveniences and ensure a transparent and law-compliant tenant-landlord relationship
.
