Registration Help
Anche in italiano

This page talks about the various administrative and official duties of a landlord. We recommend that you read through this page in advance of renting your apartment; so that once your new tenant will be found, you will be fully ready and the rental process will be as smooth as can be.

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What It Is

All rent contracts of duration longer than 30 days must be registered with the Italian Fiscal Authorities (Agenzia delle Entrate). The registration of the rent contract is an act of notifying the Fiscal Authorities of the parties to a rent contract, the real estate unit which is the object of the contract, and the contractual conditions. This has the purpose of protecting the parties in case of a dispute, and of declaring rent income to the Fiscal Authorites.

The registration must be done within 30 days of the start date of the contract.
What Is Needed

The following documents are required for the registration of the contract:

  • The rent contract signed by you and by the tenant.

  • The Registrazione Locazioni Immobili form (RLI) filled in. The RLI form is used to request rent contract registrations, changes, or resolutions to the Agenzia delle Entrate. You may download the RLI form and instructions for filling in the form at the following links:

  • RLI Form (in Italian only)

  • RLI Instructions (in Italian only)

  • How To Do It

    The registration may be done in the following ways:

  • By submitting the documents in person at any office of the Agenzia delle Entrate:

  • Agenzia delle Entrate Offices in Milan

  • If you choose to submit the documents in person, please bring at least two original copies of the rent contract.

  • By submitting a scan of the rent contract and a digital RLI form online, which is possible if you have access to the Fisconline online platform of the Agenzia delle Entrate. Any person with a Codice Fiscale may request access to the online platform.

  • Depending on the taxation regime that you select in the registration request, you may be asked to pay registration taxes. You may find more information about this in the taxation section of this page.

  • Should you require assistance in registering your rent contract, please contact us.
    What It Is

    In case your tenant is a citizen of a country from outside the European Union or European Economic Area, then you will need to communicate the details of the tenant to the local authorities.

    This is not necessary in case your tenant is a citizen of a country from inside the European Union or European Economic Area. In such cases the Agenzia delle Entrate will automatically communicate the data of the tenant to the local authorities.

    The Italian government is currently working on an automated consolidation of your tenant's data also for non-EU tenants; however for the time being it is not yet in place.

    The communication of a non-EU tenant is to be carried out within two days of the move-in of your tenant to your apartment.

    We will inform you in advance of the move-in if this communication were needed for your tenant.
    What Is Needed

    The following documents are required for the communication of a non-EU tenant:

  • A photocopy of the photo ID and visa pages of the passport of your tenant. We will provide you with the photocopies in advance of the move-in of your tenant.

  • The Cessione di Fabbricato form filled in. The form communicates your tenants data to the authorities. You may download the form at the following link:

  • Cessione di Fabbricato Form (in Italian only)

  • How To Do It

    Deliver the filled in Cessione di Fabbricato form and photocopy of your tenant's passport to any local police station:

  • Police Stations in Milan




  • This section discusses the various possibilities for taxing your rent income in Italy. When registering your rent contract, you will be asked to choose in the RLI form whether to tax your rent income under the 'Cedolare Secca', or under the normal tax regime.
    Cedolare Secca

    The so-called 'Cedolare Secca' is a tax regime that allows some landlords to tax their rent income aside from their regular income at a flat rate. The Cedolare Secca income tax rate for 2017 is set at a flat rate of 21%.

    The Cedolare Secca may be used in the following cases:

  • You and tenant must both be private individuals; not companies, institutions, or otherwise legal persons.

  • The real estate unit which is the subject of the contract must be a residential unit, so that the Cedolare Secca may not be used for rent contracts for commercial real estate units, such as offices.


  • Using the Cedolare Secca has the following implications for the landlord and the tenant:

  • You will pay the current Cedolare Secca flat income tax rate on your rent income. The Cedolare Secca income tax rate for 2017 is set at a flat rate of 21%.

  • You may not ask for the rent price to be adjusted to inflation for the entire duration of the contract; nor may you ask for any other price increases for the entire duration of the contract.

  • There will be no registration taxes nor stamp duties levied upon the registration.


  • Please note that the Cedolare Secca may not be combined with any other tax incentives. As a result, we are unable to recommend whether or not the Cedolare Secca will be a tax-optimal solution for you. Please consult your accountant or tax consultant if the Cedolare Secca will be a tax-optimal solution for you based on your global income and tax position.
    Regular Taxation

    If you choose not to use the Cedolare Secca, or if you are not eligible to use the Cedolare Secca, then you will have to tax your rent income together with the rest of their total income. The tax rate applicable will be the same as your total income tax rate for all of your income.

    Using regular taxation has the following implications for the landlord and the tenant:

  • You will have a possibility to ask for the rent price to be adjusted to inflation on a yearly basis in the measure of 100% of the consumer price index variation measured by the Italian Statistical Institute, Istat.

  • The registration of the rent contract will be subject to registration tax and stamp duty. For residential contracts, the taxes and duties due are as follow:

  • Registration tax: 2% of the yearly or total period rent price. The minimum tax value is 67,00€.

  • Stamp duty: 16,00€ per each 100 text lines of the rent contract when printed on legal paper format.

  • The taxes and duties are due at the moment of the registration, and are to be paid by direct debit to your bank account.

  • The taxes and duties are to be paid by both parties in equal measure, so that you may ask your tenant to reimburse you half of the amounts you advanced. The rent contract registration receipt will indicate the total amounts that have been paid.


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