The termination of the rental agreement is an event that requires some administrative formalities to be completed, including communication to the revenue agency. It is important to know when, how and by whom this communication must be made to avoid penalties and problems with the tax authorities. In the following article, we will delve into the details of who is required to communicate the termination of the lease to the revenue agency, when to do it, how to proceed and what documents are necessary.
In addition, we will analyze the consequences for those who do not comply with this obligation. Let’s find out together everything you need to know about communicating the termination of the lease to the revenue agency
.
Table of Contents:
The termination of the lease agreement: when to communicate it?
The termination of the lease must be communicated to the revenue agency within 30 days of its effective termination. This term starts from the end date of the contract or from the date on which the tenant left the property, if this is before the end date of the contract. If the rental agreement has been registered, the communication of its resolution will be carried out by filling in the RLI model, available on the website of the revenue agency. If, on the other hand, the contract has not been registered, the communication can be made through the F23 model, also available on the website of the revenue agency. It is important to emphasize that, in the event of failure to communicate the termination of the rental agreement, the landlord could be sanctioned and suffer a tax irregularity
that could cause problems in the future.
Who is required to communicate the termination of the rental agreement to the revenue agency?
The communication of the termination of the lease agreement to the revenue agency is an obligation incumbent on the landlord, that is, the one who leased the property. In the event that the landlord is not resident in Italy, the obligation to communicate the termination of the rental agreement passes to the lessee. On the other hand, in the event that the rental agreement has been concluded by several parties (for example, by a real estate company), the communication obligation lies with the person who signed the contract as a landlord. It is important to remember that, in the event that the landlord decides to delegate the task of communicating the termination of the lease to an intermediary (for example, a real estate agent), the responsibility for the proper execution of the obligation remains with the landlord anyway. In conclusion, the person required to communicate the termination of the rental agreement to the revenue agency is the landlord or, in the case of his absence, the
tenant.
How to communicate the termination of the lease agreement to the tax agency?
The notification of the termination of the lease agreement to the revenue agency can be made electronically or on paper. In the first case, the landlord or tenant can use the telematic services made available by the revenue agency, using the RLI model or the F23 model, depending on whether or not the rental agreement is registered. Alternatively, the communication can be made by sending the RLI model or the F23 model by registered letter with return receipt. If the landlord does not have an Italian tax code, it will be necessary to request it from the Italian Consulate in the country of residence. In addition, to carry out the electronic communication, it is necessary to have an SPID digital identity or a device PIN code. It is important to remember that the notification of the termination of the lease must be made within 30 days of its effective termination and that, in the event of failure to communicate, financial penalties may apply
.
What documents are necessary for the communication of the termination of the lease agreement?
For the communication of the termination of the lease agreement to the revenue agency, certain documents are required. If the rental agreement has been registered, it is necessary to fill in the RLI model, entering the data relating to the termination of the contract, including the date of termination and the reason for the termination. In addition, you must attach a copy of the rental agreement and, in the event that the contract provides for the payment of registration tax, a copy of the payment receipt. In the event that the lease has not been registered, it is necessary to fill in the F23 form, indicating the data relating to the termination of the contract, including the date of termination and the amount of the rent. In this case, there is no need to attach a copy of the rental agreement. Finally, if the landlord does not have an Italian tax code, it is necessary to attach a copy of the passport or other valid identity document
.
What happens if you do not notify the termination of the rental agreement to the revenue agency?
Failure to notify the termination of the lease agreement to the revenue agency may have negative consequences for the landlord. If the landlord fails to communicate within 30 days of the termination of the contract, the landlord may be subject to administrative penalties. In particular, failure to communicate may result in the application of an administrative penalty of 258 to 2,065 euros, depending on the seriousness of the violation. In addition, in the event of a tax assessment, failure to comply with the reporting obligation could result in the application of higher financial penalties and greater default interest. It is therefore important that the landlord or tenant communicate the termination of the lease within the deadline and use the correct templates, in order to avoid penalties and problems with the tax authorities
.
In conclusion, the communication of the termination of the lease agreement to the revenue agency is an obligation that must be fulfilled by the landlord or tenant within 30 days of the termination of the contract. It is possible to make the communication electronically or on paper, using the RLI or F23 models depending on whether or not the rental agreement is registered. It is also important to attach the required documents, including a copy of the rental agreement if it has been registered. Failure to communicate the termination of the rental agreement may result in administrative penalties and greater default interest in the event of a tax assessment. Therefore, it is important to fulfill this obligation on time and using the correct models in order to avoid problems with the tax authorities and financial penalties.
