You can contact CAF offices to draft the rental agreement (ordinary, subsidized, and temporary), the RLI form for transmission, for tax calculation, and to arrange for its electronic submission. We can also assist you with: subsequent obligations such as extensions, early terminations, payment of subsequent annuities, subrogations and to guide the taxpayer for the most advantageous option on the choice of the type of taxation, ordinary or “flat tax”
Necessary documents for registration of a new contract:
– photocopy of the identity document and tax code of the Landlord(s)
– photocopy of the identity document and tax code of the Tenant(s)
– cadastral details of the property(ies) from the lessor (cadastral survey) or deed (sale, donation, declaration of succession, judgment, etc.) from which the cadastral details of the property to be rented are evident
– original Energy Performance Certificate (EPC).
Documents required for the asubsequent obligations
– photocopy of the identity document and tax code of the Lessor(s);
– photocopy of the identity document and tax code of the Tenant(s);
– copy of the rental agreement
Registration rental contracts
All rental and lease agreements for real estate (including those relating to rural land) must be registered by the tenant (Tenant) or the owner (Landlord), regardless of the agreed rent amount.
The only case in which there is no registration requirement is for contracts that do not exceed 30 days in total in the year.
Rental agreements must be registered within 30 days of the date of signing or its effective date (if earlier) and can be done in the following ways:
A) using the Agency's online services, a mandatory method for real estate agents and owners of at least 10 properties, optional for all other taxpayers,
provided they are enabled for telematic services;
B) by requesting registration at the office; in this case, you must go to a Revenue Agency office and complete the RLI form;
C) by appointing a qualified intermediary (professionals, trade associations, CAF, etc.) or a delegate.
New leases must contain a clause stating that the tenant has received the information and documentation regarding the building's Energy Performance Certificate (EPC).
A copy of the APE must also be attached to the contract, except for the rental of individual real estate units (Legislative Decree 145/2013) and for rentals of non-residential properties (shops, offices, etc.). However, it is not necessary for the rental of garages, cellars, etc.
For private leases of residential properties, there is also the option of opting for the optional "cedolare secca" regime, which requires the payment of a substitute income tax (IRPEF), additional taxes (for the portion deriving from the property's income), as well as registration and stamp duties, normally due on the lease agreement.
Flat-rate tax
The "cedolare secca" (flat tax) is an optional tax regime and involves the payment of a substitute tax for personal income tax (IRPEF) and regional and municipal surtaxes. Contracts for which the "cedolare secca" (flat tax) is chosen do not require payment of the registration tax and stamp duty, which are ordinarily due for registrations, terminations, and extensions of leases. However, the "cedolare secca" option does not replace the registration tax for the transfer of the lease.
The "flat rate" option can be exercised within 30 days of the expiry of the annual instalment, in the presence of an ordinary contract, by giving written notice (via registered mail with return receipt) to the Tenant.
Choosing the flat-rate tax (Cedolare) tax means the landlord waives the right to request an update of the rent, including the change in the national consumer price index for blue-collar and white-collar workers' families from the previous year, as determined by ISTAT.
The substitute tax is calculated by applying a rate of 21% to the annual rent established by the parties. A reduced rate is applicable for agreed-upon rental agreements for properties located:
A) in the municipalities with housing shortages, these are, in practice, the 11 metropolitan areas mentioned above and the municipalities bordering them as well as the other provincial capitals
B) in municipalities with high housing tension (identified by CIPE).
Since 2013, the rate for these contracts has been equal to 15% (Legislative Decree 102/2013), reduced to 10% for the four-year period 2014-2017. Finally, Legislative Decree 47/2014 established that the same rate also applies to rental contracts stipulated in municipalities for which a state of emergency was declared in the 5 years preceding the date of entry into force of the law converting the decree (28 May 2014) following the occurrence of disasters.
Tax of register
The registration tax on ordinary leases (without the flat-rate tax option) is equal to 21% of the annual rent, with a minimum tax of €67.00. Stamp duty is also due, which varies depending on the number of pages and copies of the contract, with a minimum of €32.00.
For subsidized contracts, the 2% tax is calculated on 70% of the annual rent. The stamp duty is paid in full.
In the case of ordinary contracts, whether free or subsidized, the lessor and lessee must pay the 2% registration tax on the annual rent within 30 days of the annual expiration of the contract.
Unlike the first registration and the extension, the tax to be paid is equal to 2% regardless of its amount, without being adjusted to the minimum tax (67.00 euros).
The subsidized contracts, or those with agreed rent, concern the standard contracts stipulated in the 11 metropolitan areas (Bari, Bologna, Catania, Florence, Genoa, Milan, Naples, Palermo, Rome, Turin, Venice) and in the municipalities bordering them, in the provincial capitals and in the municipalities defined as "high population density" by a CIPE resolution updated in February 2004.
The calculation of the agreed rent depends on a series of objective factors that depend on the surface area, location, the provision of particular construction elements such as double glazing, independent heating system, furnishings, etc. and on the values indicated in the Territorial Agreement signed in each municipality with a high population density by the trade associations that protect, respectively, the interests of property owners and tenants.
