The RLI form (Registrazione locazione immobili) is a key tax form in Italy that is used for the registration and administration of rental and lease agreements for real estate. Since 2014, it has replaced various older forms and summarises numerous obligations relating to real estate rentals and leases.
What is the RLI form?
The RLI form is an official form issued by the Italian Revenue Agency (Agenzia delle Entrate) for:
- initial registration of a rental or lease agreement,
- notifying changes (e.g. extension, assignment, change of subject),
- terminating the contract,
- exercising or revoking tax options such as the flat-rate tax "cedolare secca" (flat-rate taxation)
What do you need to bear in mind?
Under Italian law, a rental or lease agreement must generally be registered with the tax office within 30 days of signing.
Important points:
- Registration requirement: In principle, almost all rental agreements are subject to registration – with the exception of short-term leases of less than 30 days per year, known as short-term rental agreements.
- Legal deadline: The 30-day period begins with the conclusion of the contract or the start of the tenancy if this is before the date of signing.
- Legal certainty: Registration gives the contracts a certain date (Italian: data certa).
Who must submit the RLI form?
In principle, the landlord is obliged to carry out or arrange for the registration. However, the obligation applies to both parties, i.e. the landlord and the tenant.
The form can be submitted by:
- the landlord themselves,
- the tenant with power of attorney,
- an authorised representative (e.g. Chartered Accountant, agent),
- authorised intermediaries such as estate agents or CAF (tax assistance offices).
How and where does registration take place?
1. In person at the tax office
It is possible to submit the paper form to a local office of the revenue agency (Agenzia delle Entrate).
2. Via a third party
An authorised representative can complete the registration for you (e.g. Chartered Accountant).
3. Online (RLI Web)
The RLI form can be submitted electronically via the official portal of the revenue agency (Agenzia delle Entrate) – using SPID, CIE or CNS (these are digital identity documents commonly used in Italy that enable secure and fast access to the online services of the public administration).
Typical contents of the RLI form
The RLI form covers several areas, including:
- General information about the transaction: Type of notification (e.g. initial registration, renewal, termination).
- Details of the parties: Identification of landlord and tenant.
- Property details: address, cadastral information (cadastral category, parcel, building unit, etc.).
- Tax options: choice or revocation of flat-rate taxation (cedolare secca).
Taxes, deadlines and formalities
- Registry tax: Depends on the type of rental agreement. For residential property rentals, the registry tax is 2% of the annual rent and is payable annually, usually split between the landlord and tenant.
- Stamp tax: €16.00 per 4 pages of the contract.
- Flat-rate tax option (cedolare secca): If you opt for flat-rate taxation, both registration tax and stamp tax are waived.
Avoid delays: Late registration may result in interest and penalties. Registration is considered complete once a copied, registered version of the contract has been issued or confirmed electronically.
Conclusion
The RLI form is a key tool for complying with tax obligations for property rental contracts in Italy.