Da Tuesday 7 March 2023 a new service will be available that allows you to send the registration request of preliminary contract of sale directly online together with the annexes, such as the contract and any floor plans. This possibility is made operational by a provision signed by the Director of the Revenue Agency which approves the additional module of the model for the "Registration of private deed" (Rap) already available for the registration of loan agreements. A procedure, which allows professionals and taxpayers to no longer have to go to the Revenue offices. With subsequent provisions, the new registration method will then be extended to other private deeds as well.
The preliminary sale what it is and what it is for
Il preliminary agreement, also known as a "compromesso", establishes the terms and conditions of the purchase of a property. It commits the seller and the buyer to conclude the transfer of ownership and must be in writing and countersigned by all parties. This contract is not mandatory but once entered into it is binding. It can be very useful, for example, when an immediate sale is not possible, because the buyer is looking for a mortgage or the seller is waiting for a new home to be delivered.
The effect produced varies, depending on whether or not the preliminary contract has been transcribed in the real estate registers. Furthermore, there is no maximum duration of the contract and the consequent obligation to stipulate the final contract.
Once signed, the preliminary sales contract must be registered. There registration compulsory of the preliminary contract of sale takes place through the presentation of the contract to the Revenue Agency with the payment of the registration tax (but tomorrow it can be done online).
The signing of the preliminary sale contract guarantees greater peace of mind. If one of the parties defaults, the other can appeal to the court and request either the dissolution of the contract and the return of any deposit paid, plus compensation for damages, or a sentence establishing the enforced transfer of ownership.
Preliminary sale: online registration on the Revenue Agency website
As announced by the Revenue Agency through a note, from Tuesday 7 March, taxpayers or intermediaries will be able to send the registration request electronically, through the web procedure available in the reserved area of the Revenue Agency website.
Now, with the new online registration method for the preliminary sale contract, it will no longer be necessary to go to a territorial office of the Revenue Agency within 30 days of the date of stipulation of the deed.
Not only that, You will be able to calculate the amount of taxes due between register and stamp duty and pay the account to the tax authorities directly by direct debit on the current account. For registration the following are due:
- the registration tax of 200 euros, regardless of the price of the sale;
- the stamp duty, in the amount of 16 euros for every 4 pages and in any case every 100 lines (if the contract is formed by public deed or authenticated private deed, the stamp duty is instead 155 euros).
When the preliminary provides for a payment, the proportional registration tax is also due:
- 0,50% of the sums envisaged as a confirmatory deposit;
- 3% of the sums envisaged as an advance on the sale price.
How the new "Registration of private deed" service works
To request online registration, just indicate the necessary data in the new "Rap" form and attach a copy of the deed to be registered signed by the parties and any other papers (private deeds, inventories, maps, plans and drawings). These documents must be attached in a single file, in TIF and/or TIFF and PDF/A format (PDF/A-1a or PDF/A-1b). Once all the necessary information has been entered, the system automatically calculates the taxes (register and/or stamp duty) and allows them to be paid by debiting the taxpayer's current account. Subjects not required to register electronically can in any case present the "Rap" form at a tax office, together with the contract and any attachments.
