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Registering a private deed with the Italian Agenzia delle Entrate: form 69 and form RAP

Deeds made in writing in Italy must, as a rule, be registered with the Agenzia delle Entrate, paying registration tax (imposta di registro). To register a written deed, form 69 (modello 69) is generally used; for loans for use (comodato), preliminary sale contracts and minutes of profit distribution there is also form RAP, filed online. Since 1 January 2025 registration tax is self-assessed: the parties calculate and pay it, and registration takes the date of the day it is requested, after payment. Leases follow form RLI instead.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 20 min

This content is part of the path: Buying a home in Italy· Step 9 of 10· Next step: Italian 730 tax return (pre-filled and ordinary)

Deadlines

Deeds with a fixed deadline: within the number of days set by part one of the tariff annexed to Presidential Decree 131/1986
Deeds registered in case of use are registered instead when filed with court registries or public administrations in the cases provided
Within sixty days of the assessment notice
If the office finds more tax due than was self-assessed, paying within this deadline reduces the penalty to one third

Documents to prepare

  • At least two originals of the deed, or one original and one copy, bearing stamp-duty stickers
  • Form 69 filled in twice
  • The copy of the F24 form with which you paid the self-assessed registration tax
  • For online RAP: the signed deed, its annexes and the parties' identity documents in a single TIF/TIFF or PDF/A file
See the procedure on the official site

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 private written deed made in Italy that is subject to registration within a fixed deadline or in case of use
  • Anyone with an interest in registering a deed even without being required to: registration may be requested at any time, paying the tax
  • The parties to a loan for use, a preliminary sale contract or minutes of profit distribution, who may use form RAP online
  • It does not cover public deeds and authenticated private deeds, filed by the public official who drew up or authenticated them, nor property leases, registered with form RLI

Worked example

Stefano Greco registers an eight-page private deed at the office

Stefano Greco, a sole trader in Padua, must register an unauthenticated private deed of eight pages that is not among the deeds handled by form RAP. He calculates the registration tax due, as self-assessment requires, and pays it with form F24. He books an appointment at a local office of the Agenzia, where he hands in the copy of the F24, two originals of the deed and form 69 filled in twice. On each original he affixes electronic stamp-duty stickers, 16.00 euros for every 4 pages: two stickers per original, four in all, for 64 euros. The office notes the registration date and number and returns the deed to him.

How to fill it in, step by step

  1. Check that the deed is subject to registration, whether within a fixed deadline or in case of use, and that it is not a lease (form RLI) or a deed excluded by the table annexed to Presidential Decree 131/1986.
  2. Choose the channel: for loans for use, preliminary sale contracts and minutes of profit distribution, the online RAP service in the reserved area; otherwise a local office of the Agenzia, by appointment.
  3. Calculate and pay the registration tax due, self-assessed since 1 January 2025, and keep the copy of the F24 payment form.
  4. At the office, hand in the F24 copy, at least two originals of the deed (or one original and one copy) bearing the electronic stamp-duty stickers, and form 69 filled in twice.
  5. Online with RAP, attach in a single TIF/TIFF or PDF/A file the copy of the deed signed by the parties, any annexes and the identity documents of the signatories; for a loan for use the system calculates registration tax and stamp duty and lets you pay them by direct debit from a bank account.
  6. Collect the deed with the registration details noted by the office.

Good to know

  • Form RR is used to request registration of several deeds.
  • Self-assessment does not apply to court deeds (article 37 of the Consolidated Registration Tax Act) nor to deeds registered on credit (article 59 onwards).
  • The offices check the taxpayer's assessment: if more tax is due they serve an assessment notice with the unpaid amount, the penalty, 25% for violations committed from 1 September 2024, and default interest.
  • Deeds that need not be registered include, among others, deeds for applying, assessing, collecting and refunding taxes, employment contracts and deeds concerning vehicles entered in the public motor register.
  • For online RAP the deed must be machine-readable, for example in electronic or typed form; otherwise the online request fails.
  • If registration is made on the request alone, the office returns a photocopy of the request with the date, registration number and receipt noted on it.

Common mistakes

  • Registering a lease with form 69: property leases use form RLI.
  • Going to the office without having paid the tax: since 1 January 2025 registration takes place after payment of the self-assessed tax.
  • Forgetting the stamp-duty stickers on the originals of the deed.
  • Attaching to RAP a handwritten or non-machine-readable deed: the online request is rejected with a specific receipt.
  • Bringing only one original to the office: at least two originals, or one original and one copy, and form 69 in duplicate are needed.

Frequently asked questions

Which form do I use to register a private deed?

Generally form 69. For loans for use, preliminary sale contracts and minutes of profit distribution, form RAP can be used online; for property leases, form RLI; for several deeds, form RR.

Who calculates the registration tax?

Since 1 January 2025, the parties liable to pay it: the tax is self-assessed and registration takes place, with the date of the request, after payment. The office then checks the assessment.

What happens if I paid less than due?

The office serves an assessment notice asking you to pay within sixty days the unpaid amount, the penalty and default interest; paying within that deadline reduces the penalty to one third.

Can I register a deed even if it is not compulsory?

Yes: anyone with an interest may request registration of a deed at any time, paying the related tax.

Go further

Compute the related amounts

Related forms

Official sources

Read in Italian

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.