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Registering an Italian lease (form RLI)

Every lease or rental of real property in Italy must be registered with the Agenzia delle Entrate, by the tenant or the landlord, whatever the rent, within 30 days of signing or of the start date if earlier. Registration is done online with the RLI application, at an office with form RLI or through an intermediary; registration tax and stamp duty are paid by bank debit or with the F24 Elementi identificativi, and are not due if the landlord opts for the cedolare secca flat tax.

Up to date for 2025 — verified on September 24, 2026Official procedure, no printed formGuide: about 30 min

This content is part of the path: Renting out a property· Step 8 of 12· Next step: Later filings for an Italian lease: following years, extension, assignment, termination

Deadlines

Within 30 days of signing
Or of the contract's start date, if earlier: registration and payment of the registration tax
No later than the signing date
Issue date of the electronic stamps for stamp duty, when registering at an office

Documents to prepare

  • The signed contract, in at least 2 originals (or 1 original and 1 copy) when registering at an office
  • The tax codes of the landlord and the tenant
  • The agreed annual rent, signing date and start date
  • The energy performance certificate (APE) to attach to the contract, except when a single unit is let
  • SPID, CIE or CNS credentials for online registration, or else the completed form RLI, the stamp-duty stamps and the F24 receipt for the office
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 landlord (owner) or the tenant of any lease or rental of real property, including agricultural land and contracts concluded by VAT-registered businesses
  • There is no obligation to register residential leases lasting no more than 30 days in total in the year between the same parties
  • Estate agents and owners of at least 10 properties must register online; for everyone else online registration is optional

Worked example

Anna Bruno lets a two-room flat in Genoa

Anna, who owns only two flats, signs a residential lease with Davide on 5 October 2026 at a market rent of 800 euros a month, 9,600 euros a year, without opting for the cedolare secca. She has SPID: she registers the contract online with the RLI web procedure by 4 November 2026, and registration tax and stamp duty are debited from her bank account. The registration tax is the amount returned by the imposta-registro-locazioni calculator for an annual rent of 9,600 euros. Had she chosen the cedolare secca, she would have paid neither registration tax nor stamp duty.

How to fill it in, step by step

  1. Check the obligation: every lease or rental of property must be registered, except residential leases of no more than 30 days in total in the year between the same parties.
  2. Include in the contract the clause in which the tenant confirms receiving the information and documents on the energy performance certificate (APE), and attach a copy except when a single unit is let.
  3. Decide whether to opt for the cedolare secca, which replaces personal income tax (Irpef), its surcharges and the registration and stamp duties on the contract: it concerns residential leases between private individuals.
  4. Online: log in with SPID, CIE or CNS and use the RLI application (software or web procedure); the taxes are debited from your bank or postal account.
  5. At an office: book an appointment and bring at least 2 originals of the contract (or 1 original and 1 copy), the completed form RLI, form RR if there are several contracts, the stamps for stamp duty and the receipt of the F24 Elementi identificativi for the registration tax, or the bank-debit request form.
  6. Register and pay within 30 days of signing or of the start date, if earlier.

The form, line by line

F24 Elementi identificativi — Taxpayer section
Tax code and details of the party paying; then the tax code of one of the counterparties with identification code « 63 » (counterparty).
F24 Elementi identificativi — Office code, deed code, identifying elements
Leave blank for the first registration.
F24 Elementi identificativi — Type
The letter « F » (registration).
F24 Elementi identificativi — Tax code
1500 for the registration tax on first registration; 1507 for penalties and 1508 for interest under voluntary correction (ravvedimento) when first registration is late.
F24 Elementi identificativi — Reference year
The year the contract was signed or started, if earlier, in YYYY format.

Good to know

  • The amounts of registration tax and stamp duty are not repeated here: the imposta-registro-locazioni calculator computes them, with its sources.
  • Registration at an office can be requested at any Agenzia office, not necessarily the one for your tax domicile.
  • With the cedolare secca no registration tax is paid; instead the substitute tax is paid, as advance and balance, on the same deadlines as Irpef: the cedolare-secca calculator carries its rates.
  • VAT-registered taxpayers file the F24 Elementi identificativi online only; those without a VAT number may also file it at a bank or post office.
  • If registration at the office is not immediate, the office issues a receipt and says when the registered copy will be available.

Common mistakes

  • Believing a low rent exempts the contract from registration: the obligation applies whatever the agreed rent.
  • Counting the 30 days from the start date when the contract was signed earlier, or the reverse: the earlier date applies.
  • Buying the stamp-duty stamps after the signing date.
  • Paying registration tax after opting for the cedolare secca, which replaces it.
  • Going to an office when you own at least 10 properties: online registration is compulsory.

Frequently asked questions

When must a lease be registered?

Within 30 days of the signing date or of its start date, if earlier.

Who must register the contract?

The tenant or the landlord: either of them may register it, directly or through an authorised intermediary or a delegate.

Which contracts need not be registered?

Residential leases lasting no more than 30 days in total in the year between the same parties.

Which tax code is used for the registration tax on first registration?

Code 1500 on the F24 Elementi identificativi, type « F ». For voluntary correction of a late registration, 1507 for penalties and 1508 for interest.

Is registration tax due under the cedolare secca?

No: the cedolare secca replaces Irpef, its surcharges and the registration and stamp duties on the contract. The substitute tax is paid instead, on the same deadlines as Irpef.

Go further

Compute the related amounts

Understand this form: the related course

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.