The landlord must deliver the apartment to the tenant, on the start date of the rent contract, in a good state, which allows the tenant to immediately enjoy the apartment to its fullest extent. This means that the apartment must be delivered:

• Fully cleaned.
• Free of personal belongings of the landlord or previous tenants, and free of perishable items.
  Example: the apartment must be free of items such as leftover toiletries, leftover food, used linen.
• With all appliances and installations functioning and in a good state.
• With electricity, gas, and water are running. If WiFi is provided in the apartment, please make sure it is also working.

In case the landlord wishes for the utility contracts to be set in the name of the tenant, instead of having the tenant reimburse the utility bills incurred; please let us know at least ten working days in advance of the move-in date. Please note that up to ten working days may be required for utility contracts to be set up, therefore sufficient advance notice is important.

Should the landlord fail to inform us of this at least ten working days in advance of the move-in date, the landlord will have to keep or activate the utility contracts in the landlord's name so as to ensure that all utilities are running at the move-in date.

While tenants are responsible for ordinary repairs and maintenance of the apartment, appliances, and installations; landlords are responsible for extraordinary repairs and maintenance.

Extraordinary repairs and maintenance are those repairs and maintenance which are not due as a result of normal use of the apartment; but are due to circumstances such as old age, pre-existing faults, or faults of neighbours.

Some common kinds of extraordinary repairs and maintenance that are the responsibility of the landlord are:

• Repairs due to old age.
  Example: a washing machine that has stopped working due to being old.
• Repairs due to pre-existing faults.
  Example: an air conditioner that has stopped working due to faulty electricity wiring.
• Repairs due to damages caused by neighbouring apartments. The landlord is directly responsible towards the tenant for repairing the damage; however the owner of the neighbouring apartment which has caused the damage is directly responsible towards the landlord for the reimbursement of damages.
  Example: a water leak caused by flooding in the apartment above.
• Please note: damages caused by third parties external to the building are not the responsibility of landlords, but instead the direct responsibility of the party at fault. The tenant and landlord may both seek compensation from the responsible party.
  Example: a voltage spike caused by the electricity provider that has damaged the electric installation in the apartment.

Should any assistance be required in understanding if a particular kind of repair or maintenance is to be covered by the tenant, or the landlord, please contact us.

Should it not be possible to understand in advance what is the cause of the problem that requires repair, we suggest to consult the relevant technician to determine the source of the problem; so that it may be determined if the repair is the responsibility of the landlord or the tenant.

Any repairs which are the responsibility of the landlord should be carried out in a timely manner, without unnecessary delay; so as to let the tenant fully enjoy the apartment and to avoid worsening of damages.

We recommend to consult tenants FAQ (Technical issues) for tips and solutions to common problems with which tenants may contact landlords.

Security deposits in Italy must be reimbursed to the tenant within 30 days of the end date of the contract, via bank transfer to the bank account indicated by the tenant.

The landlord may charge damages or expenses to the security deposit in case the apartment has not been re-delivered in a good state or if there are outstanding utility bills to be covered by the tenant; however any damages or expenses charged must be justifiable and backed up by receipts, invoices, or bills.

Any damages or expenses incurred by the landlord that are not backed up by a receipt, invoice, or bill, may not be charged to the security deposit.

Please note that damages which are a result of normal use of the apartment, such as small scratches on the walls or floor, may not be charged to the security deposit. Only damages exceeding those that may be expected as a result of normal use may be charged to the security deposit. Some common examples of damages or expenses charged to security deposits include:

• Final cleaning, in case the tenant has not left the apartment clean.
  When ordering cleaning, please make sure to use an official cleaning company, such as Helpling, that will be able to issue an invoice for the cleaning services.
• Repainting of walls due to a large, coloured stain on the wall or substantial scratches.
• Unclogging a drain that has been left clogged by the tenant.
• Repairing damage to the furniture, appliances, or installations caused by the tenant.
  Example: a hole in the fabric of a couch; a dishwasher damaged by calcium residue due to not using dishwasher salt.

Should any assistance be required in understanding if a particular damage or expense may be charged to the security deposit, please contact us.

Tenants may sometimes ask landlords for help even in repairs that are the responsibility of the tenant. As tenants may be unaccustomed to life in Italy; or may be inexperienced in handling the technical aspects of an apartment; any help that a landlord may provide in organising or scheduling repairs and maintenance will be appreciated.

Helping a tenant organise a technician for repairs does not imply that the cost of the technician should be covered by the landlord. Any repairs that are the financial responsibility of the tenant remain so, even if the landlord has been the one to organise the repairs or maintenance at the request of the tenant.

We recommend to consult our tenants FAQ (Technical issues) for tips and solutions to common questions with which tenants may contact landlords.

We will also be happy to assist you in all official processes during the course of your rental, such as the registration of the rent contract.

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.