The Revenue Agency has published online a tax guide for residential lease contracts between private individuals (see the link at the bottom of the article). The new handbook starts from contract registration until you arrive at deductions for tenants and provides, with examples and tables, a complete overview of the latest tax news on leases and all the useful information for citizens to register a lease or remedy any errors.
The guide explains all the steps for registering lease contracts electronically or in the office. In addition, all are listed in a table tax codes to be used to pay registration taxes, stamp duties, penalties and interest, if you do not opt for the dry coupon.
A specific chapter of the guide is dedicated to recording with the option dry coupon, which allows you not to pay the registration tax and stamp duty, ordinarily due for registrations, terminations and extensions.
Everything revolves around theRlic, the new software with which taxpayers can register property lease and rental contracts, pay the due taxes, communicate extensions, assignments or resolutions, exercise the option and revoke the dry coupon. All operations that can be performed online. To use the Rli, simply authenticate yourself on the Revenue website by entering your access credentials to web services (Fisconline or Entratel).
The guide then provides, on a case-by-case basis, all the clarifications on the deductions linked to the payment of the rent: from off-site university students to employees who move for work reasons, from young people aged between 20 and 30 to low-income tenants, with an eye to the new entry, consisting of the deduction granted to holders of social housing lease contracts. A benefit, introduced by Legislative Decree no. 47/2014 (Urgent measures for the housing emergency, for the construction market and for Expo 2015), which is due for the three-year period 2014-2016 to holders of an income of up to 30.987,41 euros.
Finally, the handbook dedicates a part to the errors or omissions, such as for example the omitted registration of the lease, the partial concealment of the consideration and the omitted or late payment of the registration tax. Violations for which the application of an administrative sanction is envisaged. Finally, the handbook focuses on repentance, the means by which the taxpayer can spontaneously remedy the violations, taking advantage of reduced penalties.
