In Italy every rental contract lasting more than 30 days in a year must be registered with the Revenue Agency (Agenzia delle Entrate). It is mandatory: an unregistered contract is not valid.
Deadline
Registration must be done within 30 days of signing the contract, or of the start date if earlier. The landlord usually takes care of it, but both parties are responsible.
How much it costs
With the flat-rate tax option (cedolare secca) there is no registration tax or stamp duty: the landlord pays the tax with the income tax return. Without it you pay the registration tax, as a rule 2% of the yearly rent with a fixed minimum, plus stamp duty on the contract.
What is needed
- The contract signed by landlord and tenant.
- ID documents and Italian tax codes (codice fiscale) of the parties.
- The cadastral data of the property.
- The energy performance certificate (APE).
After registration
Every year, without the cedolare secca, the tax for the following year must be paid. Extensions, transfers and early termination must also be reported to the Revenue Agency.
If you are late
You can fix it with the «ravvedimento», paying a reduced penalty: the sooner you do it, the less you pay.
Living abroad? Send us the contract and the documents by email or WhatsApp: we register it online and send you the official receipt.
