Later filings for an Italian lease: following years, extension, assignment, termination
After the first registration, a lease or rental agreement calls for further filings with the Agenzia delle Entrate: payment for the following year, extension, assignment, early termination. Each must be done within 30 days (of the end of the year or of the agreement, or of the event), online with RLI or RLI-web and a direct debit from a bank account, or by paying with form F24 Elementi identificativi (tax codes 1501, 1504, 1502, 1503) and filing form RLI within the same deadline with the office where the agreement was registered.
Up to date for 2025 — verified on September 25, 2026Official procedure, no printed formGuide: about 20 min
This content is part of the path: Renting out a property· Step 9 of 12· Next step: Italian 730 tax return (pre-filled and ordinary)
Deadlines
- Following year
- Within 30 days of the end of the previous year, when the tax is paid year by year
- Extension
- Within 30 days of the expiry of the agreement or of a previous extension
- Assignment
- Within 30 days of the event
- Early termination
- Within 30 days of the event: payment of the tax, if due, and reporting in every case
Documents to prepare
- The agreement's identification code (17 characters), from the receipt or the registered copy
- The tax codes of the landlord and the tenant
- The updated rent (for example after Istat indexation) and the expiry dates of the year or of the agreement
- For an assignment or termination, the date of the event and any agreed consideration
- SPID, CIE or CNS credentials for RLI-web, or the completed form RLI and the F24 Elementi identificativi receipt for the office
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- The parties to a registered lease, sublease or rental agreement for real estate: the landlord or the tenant
- Anyone who chose to pay registration tax year by year on a multi-year agreement and must pay the following years
- Anyone extending the agreement, assigning it to a new landlord or tenant, or terminating it before its natural expiry
- Anyone who opted for the cedolare secca: no registration tax if all landlords opted, but extension and termination must still be reported
Worked example
Marco Esposito ends the lease of his shop in Bari early
Marco leases a shop under an agreement registered online in 2024 and did not opt for the cedolare secca. On 15 October 2026 he and the tenant agree to end the relationship before expiry, with no consideration for the termination. By 14 November 2026 Marco reports the termination through RLI-web and pays the registration tax at the fixed rate of 67 euros by direct debit from his bank account. Had he preferred to pay with form F24 Elementi identificativi, he would have entered type « F », tax code 1503, the agreement's identification code in the identifying elements and 2026 as the reference year, and would have filed form RLI within the same deadline with the office where the agreement was registered.
How to fill it in, step by step
- Identify the filing: payment for the following year, extension, assignment (by agreement of the parties) or early termination.
- Retrieve the agreement's identification code (17 characters): it is on the copy of the request form returned by the office or on the online registration receipt, or can be found with the « Ricerca del codice identificativo dei contratti di locazione » service.
- Work out the tax: for the following year and for an extension, take any rent adjustments into account (for example Istat indexation); for a termination or an assignment without consideration, the tax is a fixed amount.
- Online: use RLI or RLI-web; the report is sent together with the direct debit request.
- With form F24 Elementi identificativi: fill in the tax section with type « F », the tax code of the filing, the agreement's identifying elements and the year in which the filing falls due, then file the completed form RLI within the same 30 days with the office where the agreement was registered, booking an appointment.
- If all landlords opted for the cedolare secca, do not pay registration tax, but still report the extension or termination.
The form, line by line
- F24 Elementi identificativi — Taxpayer section
- Tax code and details of the party to the agreement making the payment; then the tax code of one of the other parties with identification code « 63 » (counterparty).
- F24 Elementi identificativi — Office code and deed code
- Leave blank.
- F24 Elementi identificativi — Type
- The letter « F » (registration).
- F24 Elementi identificativi — Identifying elements
- The agreement's 17-character identification code; alternatively a 16-character code made up of the registration office code (3), the last two digits of the registration year (2), series (2), number (6) and sub-number (3, or « 000 »), padded with zeros on the left.
- F24 Elementi identificativi — Tax code
- 1501 following years; 1502 assignments; 1503 terminations; 1504 extensions; 1509 penalties and 1510 interest under voluntary correction for late payment; 1511 penalty for failing to report the extension or termination of an agreement under cedolare secca.
- F24 Elementi identificativi — Reference year
- The year in which the filing falls due (following year, extension, assignment or termination), in YYYY format.
Good to know
- The amount of the annual registration tax is not repeated here: the imposta-registro-locazioni calculator computes it, with its sources. An extension of a residential property can also be paid for a single year or for the whole period.
- Early termination and assignment without consideration pay registration tax at the fixed rate of 67 euros; assignment for consideration pays 2% of the agreed consideration, with a minimum of 67 euros; where consideration is paid for the termination, the proportional tax of article 28 of Presidential Decree no. 131/1986 applies to it.
- Succession by operation of law (sale of the leased property, death of the landlord, allocation of the family home on legal separation) triggers no tax; it is nonetheless advisable to report it to the office where the agreement was registered.
- The cedolare secca option can be exercised or changed within 30 days of the end of each year, through RLI or RLI-web or by filing form RLI with the office.
- Failing to report an extension under cedolare secca does not forfeit the option if the taxpayer behaved consistently (substitute tax paid and income declared), but it remains subject to a penalty (tax code 1511).
- Registering a deed by which the parties only reduce the rent of an ongoing agreement is exempt from registration and stamp duty.
Common mistakes
- Paying with form F24 and forgetting to file form RLI with the registration office within the same deadline.
- Leaving the F24 identifying elements blank, as for the first registration: for later filings the agreement's code must be entered.
- Using the first-registration tax code 1500 instead of 1501, 1502, 1503 or 1504.
- Not reporting a termination because the agreement is under cedolare secca: reporting is required in every case.
- Forgetting the Istat rent adjustment when calculating a following year or an extension.
- Paying tax on a succession by operation of law, which requires none.
Frequently asked questions
When is the following year paid?
Within 30 days of the end of the previous year, through RLI or RLI-web with a direct debit or with form F24 Elementi identificativi, tax code 1501.
How is an extension of the agreement reported?
Within 30 days of the expiry of the agreement or of the previous extension: online through RLI or RLI-web together with the payment, or by paying with form F24 (code 1504) and filing form RLI with the registration office within the same deadline.
How much does early termination cost?
Registration tax is a fixed 67 euros, payable within 30 days (tax code 1503 with form F24). It is not due if all landlords opted for the cedolare secca, but the termination must still be reported.
Where do I find the agreement's identification code?
On the copy of the registration request form returned by the office or, for agreements registered online, on the registration receipt; it can also be retrieved with the identification code search service.
If I sell the leased property, do I pay tax on the assignment?
No: the sale of the leased property is a succession by operation of law, for which no tax is due. It is advisable to report the change of landlord to the office where the agreement was registered.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- Agenzia delle Entrate — Form RLI, later filings: what they are (updated 14 May 2026) — September 25, 2026
- Agenzia delle Entrate — Later filings: payment for the following year — September 25, 2026
- Agenzia delle Entrate — Later filings: extension — September 25, 2026
- Agenzia delle Entrate — Later filings: assignment and succession — September 25, 2026
- Agenzia delle Entrate — Later filings: termination — September 25, 2026
- Agenzia delle Entrate — Later filings: how to pay — September 25, 2026
- Agenzia delle Entrate — Form RLI: how much to pay — September 25, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.