From February 3, 2014 registering a rental contract will be easier, thanks to modello RLI made available by the Inland Revenue: model for the “Request for registration and subsequent obligations – lease and rental contracts”, useful for registration of lease and rental agreements for real estate and any extensions, disposals and resolutions, as well as for the exercise of the option or the revocation of the dry coupon.
Model RLI replaces Model 69 with regards to:
- requests for registration of lease and rental contracts for real estate;
- extensions, transfers and terminations of lease and rental contracts for real estate;
- communication of cadastral data pursuant to article 19, paragraph 15, of the law decree of 31 May 2010, no. 78;
- exercise or revocation of the option for the dry coupon;
- complaints relating to unregistered lease agreements, lease agreements with rent higher than the registered one or fictitious loan agreements.
We remind you that from 2014 the rent cannot be paid in cash (as we explained in the article Cash payment: limits and obligations from 2014).
The RLI model
The RLI model consists of:
- quadro A, that of “General data“, where they are indicated:
useful information for registering the contract (type of contract, date of stipulation, duration of the lease);
subsequent obligations (extension, transfer, termination);
the data of the applicant for registration;
the section dedicated to online submission; - quadro B,that relating to “Subjects”, where the data of the lessors and tenants are specified;
- quadro C, “Property data“, inherent to the data of the main buildings and related appurtenances;
- quadro D, “Lease for residential use and option / revocation of the flat rate coupon”, containing information relating to the coupon regime.
How to present the RLI model?
The model must be presented in telematic mode, thanks to software rit is available, free of charge, by the Revenue Agency,”Property lease and rental agreements (RLI)“,and can be presented in simplified form, without attaching a copy of the contract, in the presence of the following characteristics:
- a number of lessors and tenants, respectively, not exceeding three;
- a number of lessors and tenants, respectively, not exceeding three;
- all properties must be registered with the attribution of an annuity;
- the contract contains exclusively the discipline of the lease relationship and, therefore, does not include further agreements;
- the contract is stipulated between individuals who do not act in the exercise of a business, art or profession.
Until the March 31, 2014, As an alternative to the aforementioned software, it is possible to use the other software for registration of lease agreements and communication of subsequent obligations (Lease agreements, Iris and Syria).
Intransitional period from 3 February 2014 until 31 March 2014 it is possible to submit to the offices of the Inland Revenue, in addition to the RLI form, also the 69 form.
Dry coupon
The lessor can revoke the option of dry coupon in each contractual year subsequent to the one in which the option was exercised within the deadline for the payment of the registration tax relating to the reference year. The revocation involves the payment of the registration tax due for the said year of reference and for the following ones.
di Valentina Pennacchio | 14 Gennaio 2014 – 09:00
http://www.forexinfo.it/Contratto-di-affitto-2014-modello
