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Lease contracts registration is possible even if the lessee doesn’t have any tax code

The Revenue Agency clarifies the registration of private deeds, with regards to subjects who are not resident on the Italian territory and do not possess a tax code.

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With resolution no. 5/E of February 14th 2023, the Revenue Agency provides some clarifications concerning the registration of private deeds, with particular reference to subjects who are not resident on the Italian territory and, therefore, not in possession of the tax code attribution certificate.

Private deeds’ registration procedure in Italy

Specifically, the Revenue Agency informs to have received several queries concerning the correct procedure for requesting a lease contract registration in those case in which the lessee is a subject not resident on the territory of the Italian state and, therefore, not in possession of the tax code.

To this regard, the Revenue Agency highlights art. 6, paragraph 1, letter b) or the Presidential decree no. 605/1973 that regulates the registration procedure of such deeds. This article points out that, in case of subjects not resident in Italy – and who are not in possession of the tax code – the obligation to include the tax code in the lease contract’s registration phase is intended fulfilled by including the following data instead:

  1. For individuals: name and surname, date and place of birth, foreign address;
  2. Per companies and similar entities: full company name and registered office address. Furthermore, it is specified that companies, associations or other entities without any juridical status must indicate the data mentioned in point 1 above, including at least one of their legal representatives.

As consequence, when requesting the registration of lease contracts for the cases in objects, it is not mandatory to indicate the lessee’s tax code. Such dispositions are applicable also to the registrations of private deeds different from lease contracts.

Lease contracts’ registration procedure

As general rule, all lease contracts for properties must mandatorily be registered, independently from the rental amount agreed, except for very specific cases. The registration of lease contracts must occur within 30 days from the contract’s conclusion date or from the rental start date if antecedent.

The registration can be requested at any Revenue Agency office by using the 69 form that allows the lessor also to apply the flat coupon option. Alternatively, the registration is possible by using the Revenue Agency online system – the online system registration procedure is mandatory for real estate agents or for owners of at least 10 properties – or by appointing a qualified third-party. In the event that, in the registration phase, the lessor applies the flat coupon option, s/he will in any case have a right to revoke the option during any of the subsequent contractual years.

To conclude, the payment of the taxes eventually due for the lease contract registration must be done using the F24 form or via direct debit on bank or postal account. The taxes eventually due for subsequent years must also be paid using the F24 form, according to the instructions provided with the resolution of the Revenue Agency no. 14/E of January 24th of 2014.

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Regulatory Framework

Presidential Decree No. 605/1973

Reference (Italian only)

Tax Agency resolution No. 5/E of February 14th 2023

Reference (Italian only)

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