Approval of the form for the "Request for registration and subsequent obligations - lease and rental contracts of real estate" (RLI form), the related instructions and technical specifications for electronic transmission

Approval of the form for the "Request for registration and subsequent obligations -

lease and rental contracts of real estate" (RLI form), the related instructions and the

Technical specifications for electronic transmission

On the basis of the powers conferred on it by the rules set out below in this

Provision

It has:

1. Approval of the template for the request for registration of

lease and rental of real estate and subsequent obligations and related instructions

The new model called:

"Request for registration and subsequent obligations - Lease and rental contracts of

real estate", hereinafter referred to as the "RLI form" for the registration of lease and rental contracts

of real estate and for subsequent obligations.

1.1. Description and content of the model

The form, in addition to the cover page containing the information on data processing

referred to in Article 13 of Legislative Decree No. 196 of 30 June 2003, is composed of

From:

- box A "General data", which contains the data useful for registration

of the contract (such as the type of contract, the date of stipulation and the duration of the

lease), the section dedicated to subsequent obligations (including extension,

transfer, takeover and termination), the data of the applicant for registration and the section

reserved for electronic submission; 2

- box B "Subjects", which indicates the data of landlords and tenants;

- Panel C "Property data", concerning the data of the main buildings and

of their appurtenances;

- Panel D "Residential lease and option/revocation of the flat coupon",

containing information relating to the dry coupon regime;

- Panel E "Lease with different rents for one or more years", in which

the different rents agreed in the contract for the

subsequent years.

1.2. Scope

The RLI form is used to request the registration of lease agreements and

rental of real estate and any extensions, transfers, takeovers and terminations with the calculation

the related taxes and any interest and penalties, as well as for the exercise of the option

or the revocation of the dry coupon.

The "RLI" form is also used to carry out the following obligations:

- communication of cadastral data pursuant to Article 19, paragraph 15, of the

Decree Law No. 78 of 31 May 2010;

- simultaneous registration of land and outbuilding lease contracts

"CAP titles", replacing the "Model 69" for these cases;

- complaints relating to unregistered leases,

lease with rent higher than the registered one or fictitious loans;

- registration of lease contracts with provision of different rents for

the different years;

- registration of open-ended leases;

- active repentance; 3

- management of the communication of the late termination or extension in the event of a

dry coupon;

- registration of leases of appurtenances granted by deed

separate from the main building.

1.3. Availability of the model and authorisation to print

The form referred to in point 1 shall be made available free of charge by the Tax Agency.

Entries in electronic format on the website www.agenziaentrate.gov.it in compliance with the

of the technical characteristics contained in Annex A to this

measure.

The form can also be downloaded from other websites, provided that the same

is compliant, in structure and sequence, with the one approved by this measure and

bears the address of the site from which it was taken, as well as the details of this

measure.

The model can be reproduced with monochrome printing, made in color

black, through the use of laser printers or other types of printers that in any case

ensure the clarity and intelligibility of the model over time.

1.4. Submission methods

The form is submitted electronically, directly or through the

subjects indicated in Article 15 of the Directorial Decree of 31 July 1998. The presentation

The electronic application of the form can also be carried out at the offices of the Tax Agency.

Revenue from entities not obliged to electronically register contracts

lease.

In the event of a request for registration, the form referred to in point 1 may be submitted

electronically in simplified form without attaching a copy of the contractual text

if you have the following characteristics:

• a number of landlords and tenants, respectively, not exceeding three,4

• a single housing unit and a number of appurtenances not exceeding three;

• all properties must be registered with the attribution of income;

• the contract contains only the discipline of the lease relationship and,

therefore, it does not include further agreements;

• the contract is entered into between natural persons who are not acting in the exercise of

a business, art or profession.

1.5. Computer Applications

For the electronic submission of the form referred to in point 1 on the website

www.agenziaentrate.gov.it. The appropriate software product is made available free of charge.

2. Approval of the technical specifications for the electronic transmission of data

Users of the telematic service transmit the data contained in the request for

registration of lease and rental contracts of real estate and data relating to the

payment of registration and stamp duties according to the technical specifications contained

in Annex B.

Each file can contain the data relating to the registration request of only one

contract or the communication of one or more subsequent obligations that refer to

to a single applicant.

Any updates to the instructions and corrections to the technical specifications

will be published in the appropriate section of the Revenue Agency's website and will be

date of communication.

3. Revocation of the option for the flat coupon

The landlord may revoke the option in each contractual year following

the one in which the option was exercised within the deadline for payment

of the registration tax relating to the reference year.5

The revocation involves the payment of the registration tax due for that year

and for subsequent ones.

4. Transitional period

The new model replaces the previous RLI model, approved with the

provision of the Director of the Revenue Agency of 10 January 2014, starting from

19 September 2017;

Therefore, the timetable for the progressive release is as follows:

 until 18 September 2017, in order to fulfil the requirement, the following must be

used the RLI Model currently in use, approved with the provision of 10

January 2014;

 as of 19 September 2017, only the

model approved with this provision with the related software.

Reasons

This measure approves the new form for the "Request for

registration and subsequent obligations - lease and rental contracts of real estate"

(model RLI), the relevant instructions and technical specifications for the transmission of

telematics. With this form it is possible to request registration, communicate extensions,

transfers, takeovers and terminations of leases and leases of real estate, as well as

exercise or revoke the option of the flat coupon.

With the RLI form, the simultaneous registration of the

land and related PAC titles, as well as the possibility of communicating the takeover

in the lease agreement, for example in the case of succession mortis causa.

This measure also approves the technical specifications for the

electronic transmission of the data contained in the RLI form.

Regulatory references6

Duties of the Director of the Revenue Agency

Legislative Decree no. 300 of 30 July 1999 (art. 57; art. 62; art. 66; art. 67, paragraph 1;

Article 68, paragraph 1; Article 71, paragraph 3, letter a); Article 73, paragraph 4);

Statute of the Revenue Agency, published in the Official Gazette no. 42 of 20

February 2001 (art. 5, paragraph 1; art. 6, paragraph 1);

Administrative Regulations of the Revenue Agency, published in the

Official Gazette no. 36 of 13 February 2001 (art. 2, paragraph 1);

Decree of the Minister of Finance of 28 December 2000, published in the Official Gazette

Official no. 9 of 12 January 2001.

Reference regulatory framework

Decree of the President of the Republic no. 642 of 26 October 1972 (Discipline

stamp duty);

Law no. 97 of 23 March 1977;

Decree of the President of the Republic no. 131 of 26 April 1986 (Consolidated Law on the

provisions concerning registration tax);

Decree of the President of the Republic no. 917 of 22 December 1986 (Consolidated Law on the

income taxes);

Legislative Decree no. 241 of 9 July 1997;

Decree of the President of the Republic no. 322 of 22 July 1998;

Managerial Decree of 31 July 1998;

Law no. 212 of 27 July 2000 on "Provisions on the status of rights

of the taxpayer";

Presidential Decree no. 404 of 5 October 2001;

Legislative Decree no. 196 of 30 June 2003;

Decree Law No. 78 of 31 May 2010, converted, with amendments, by Law 30

July 2010, 122;

Law no. 220 of 13 December 2010;

Provision of the Director of the Revenue Agency of 14 January 2011;

Provision of the Director of the Revenue Agency of 4 March 2011;

Legislative Decree no. 23 of 14 March 2011;

Provision of the Director of the Revenue Agency of 7 April 2011;

Provision of the Director of the Revenue Agency of 3 January 2014;

Provision of the Director of the Revenue Agency of 10 January 2014;

Decree Law of 22 October 2016, n.193.7

The publication of this measure on the website of the Tax Agency,

Revenue shall take place of publication in the Official Gazette, in accordance with Article 1,

paragraph 361, of Law no. 244 of 24 December 2007.