Registering a rental contract in Italy: a practical guide

A rental contract is a legal agreement in which one party grants another the use of a property for a defined period in exchange for payment. How is it registered? This guide introduces the main steps for individuals, companies and owners working with a professional intermediary.

Steps for individuals registering a rental contract

If you are an individual, start with these steps:

1. Contact the Italian Revenue Agency: Registration can be requested through the available online service, at an office or through an authorised intermediary. Check the documents required for your chosen channel.
2. Complete form RLI: RLI is the form used to request registration of rental contracts with the Italian Revenue Agency.
3. Check the property details and attachments: Prepare the signed contract, information on the parties and properties, and any attachments required for the particular registration.
4. Check registration and stamp duties: The amount due depends on the contract and applicable tax regime. Use the Revenue Agency’s instructions to calculate the relevant duties and check whether an exemption applies.
5. Keep the registration receipt: Keep the receipt issued after registration and the relevant payment records. A payment record alone is different from confirmation that the contract has been registered.

How companies register rental contracts

For companies, first check whether electronic registration is mandatory in the specific circumstances. RLI Web can be used through the Revenue Agency’s online services, directly where permitted or through an authorised intermediary. Prepare the contract, the parties’ and properties’ details and any required attachments.

When must a rental contract be registered?

Registration must generally take place within 30 days of signing or the start date, if earlier. Check the registration obligation and any exceptions against the actual duration and circumstances of the rental using the official service linked below.

Registering a contract under cedolare secca

Cedolare secca is an optional substitute tax regime subject to eligibility requirements. Check the Revenue Agency’s guidance before choosing it; eligibility, tax treatment and duties depend on the actual contract and the parties involved.