1. THE TAX ON REGISTRATION OF LEASE CONTRACTS
Detailed rules for the taxation of lease contracts, for the purposes of registration varies depending on the type of immobile. Indeed, the rules currently in force contain a clear distinction between: buildings for residential, buildings instrumental; funds rustic.

RESIDENTIAL BUILDINGS
When you sign a contract to lease buildings to use as a dwelling, you must pay the registration charge as much as 2 percent of annual rent multiplied by the number of years.

The same treatment applies:
- The location of the box or the winery (relevance) attached to the building of residential rented accommodation;
- The lease of other property, except as outlined below, to the buildings instrumental in nature.

INSTRUMENTAL BUILDINGS
Buildings are considered naturally instrumental which, by law, can not be used
for a different use, without radical changes. In practice, these properties fall into a category that justifies land a professional.
For example, buildings are instrumental in nature:
- Offices and studies (category catastale A/10);
- Shops and stores (Class C land / 1);
- Underground warehouses for storage and food (category catastale B / 8).
Is not due stamp duty on the deposit paid by possibly it is due, however, the extent of 0.50% when the deposit is paid by a third party unconnected to the rental relationship.
Following the amendments introduced by Decree Law of 4 July 2006, n. 223, all lease contracts (including financial leases) involving buildings instrumental in nature, must be recorded in the fixed term and for them it is necessary to pay the registration charge in proportion of 1 percent, regardless of system of taxation or exemption of VAT.
The rate of 1 per cent refers, specifically, hiring of buildings for instrumental nature by landlords acting as the subject Iva.
If the landlord is not subject to the imposition of VAT, the lease is subject to registration with the rate of 2 per cent expected in the ordinary way for the hiring.

FUNDS RUSTICI
The rental contracts for funds rustic, and in the ordinary way, can be registered by submitting, within the month of February, a summary report of contracts entered into during the previous year.
In this case the tax is applied (at the rate of 0.50 percent) to the amounts of fees
(multiplied by the number of years) stated in the complaint and can not be less than the flat-rate of 67 euros.
If one or more contracts will be recorded without the use of the detailed annual report, the registration charge applies for each annuity to each contract submitted for registration, with obligation to pay at least 67 euros.

THE TAX IN CASE OF TRANSFER, TERMINATION AND EXTENSION OF CONTRACT
Assignment
Upon surrender of the lease and sublease of urban real estate several years,
if there is consideration and the work is outside the scope of VAT, the tax is due to records in the flat-rate of 67 euros.
If, however, the assignment of the contract, always outside the scope of VAT, has been agreed upon fee, you must pay an amount equal to 2 percent of the amount and value of benefits yet to be performed. In any case, the tax due can not be less than 67 euros.
Resolution
The resolutions of the contracts of lease and sublease of urban real estate several years, are subject to registry fixes the extent of 67 euros.
If the contract is terminated early and was paid the whole amount on time, who paid is entitled to reimbursement of years later than this year (the annuity are not divisible).
Extension
The extension of the lease of city property, like the conclusion, it can be registered by paying the tax for the individual years or for the entire period of the extension.

When you make a payment
For supplies, extensions and contract terminations already registered, contractors must pay the tax due within 30 days using the F23 model.
In the model we must specify the details of registration of the contract: year, number and registration number separated by a slash.
Within 20 days from the payment, it should be given a certificate of payment to the same office where it was previously submitted to the contract.

The ADVANTAGE FOR CONTRACTS CANONE "AGREE"
On real estate lease contracts concluded under the "assisted channel", ie those based on "standard contracts" agreed by the organizations of the property and the tenants, the annual fee to be considered for the calculation of registration is taken About 70 per cent.
You have the right facilitation (reduction of 30 percent of the tax base) if, however, there are other requirements:
- The property must be located in a municipality deemed high "housing stress";
- The lease should be designed to urban buildings for residential purposes.

The reduction of registration shall apply for the duration of the contract and the possible automatic extension, even if the municipality where the property is situated in the meantime were to be excluded from those considered high-voltage abitativa.Inoltre, even when it is you chose to pay the tax annually.
2nd REGISTRATION OF CONTRACTS FOR THE LEASE AS RECORDED IN THE CONTRACT
All contracts of lease and rental of real property (including those relating to funds and taxpayers rustic VAT) must be recorded, regardless of the amount of the fee agreed.
Registration must be made within thirty days from the date of the contract.
If the duration of the contract shall not exceed thirty days in total, it was not obliged to register the contract, irrespective of the fee.
Are obliged to apply for registration, if the leases are drawn up in a public or private agreement notarized, notaries and other public officials for acts performed by them made, received or authenticated.
For private non-certified companies have instead the contracting parties.
For leases entered into by private agreement, whether the request for registration of that payment may be made by either Party.
Payment lies with the landlord and the tenant in equal shares, or in accordance with the same set in the contract, but both meet jointly for the payment of the sum due for recording.

The methods of registration of the lease or rental of a building are essentially two:
- Recording mode telematics (with simultaneous on-line payment of registration), mandatory for owners of more than 100 properties and optional for all other taxpayers. Can be done from the comfort of home or instructing a broker with the undeniable advantage of saving time, also because the program automatically calculates the taxes due. The system, however, is completely secure because the data travels encrypted and readable only by the Revenue.
- Registration of the act (on paper) going at the office of the Revenue after the payment of registration at a bank or post office.

REGISTRATION TELEMATICS
With the registration line, first of all, you do not file and displacements at bank or post office (for the payment of tax) and at the Entrance (for the recording of), provided with the system of record in paper form. In fact, the procedure allows the simultaneous on-line payment of taxes and any interest and penalties, with the advantage that the sums due shall be calculated directly from the software.

HOW TO PAY THE TAX REGISTRATION
Unless you made to the registration line, before submitting the registration of rental contracts and rental of real property, the Contracting Parties shall calculate the registration tax due and pay at any of the collection agent, bank or post office.
The tax must be paid using the F23 model within 30 days from the date of conclusion of the document and in any event before the application for registration.
Just in case it is required or you prefer to use the telematic mode of registration, the tax payment is the registration of the contract.
Payment lies with the landlord and the tenant in equal shares, or in accordance with the same set in the contract, but both meet jointly for the payment of the sum due for recording.
For contracts of lease and sublease of urban real estate several years the tax payment can be made, either:

- From year to year, within 30 days of the expiry of the previous years, applying the 2 percent each, and taking into account annual increases ISTAT;
- In a single payment within 30 days from signature of contract, applying the 2 percent the amount agreed for the duration of the contract.
The reduction on multi-year payments
If you make the payment only solution lies in a rebate on tax payable equal to half the legal interest rate (2.50 per cent from 1 January 2004) multiplied by the years of the contract period.

Therefore, the reduction, as shown in the table below, increases with increasing duration of years of the contract.
For those who choose to pay the registration charge in lump sum, calculated on the amount due for the entire duration of the contract, the tax may not exceed 67 euros for those who choose, instead, the annual payment, only 'tax for the subsequent years may be an amount less than 67 euros.

3rd NON-REGISTRATION: HOW TO REMEDY
THE REMEDIES PROVIDED
Failure to register the contract, the partial concealment of the consideration el'omesso or late payment of registration is a violation of a fiscal nature and involve the application of administrative penalties.

FAILURE TO SIGN CONTRACT:
involves, in addition to the obligation to pay the registration processed, the application of an administrative penalty, the amount of which varies from 120 percent to 240 percent of tax due.

PART OF THE OCCULT CANONE AGREED:
partially hidden when the agreed fee, in addition to the investigation of tax evaded, there is an imposition of an administrative penalty, the amount of which varies from 200 percent to 400 percent of the increased tax bill.

LATE PAYMENT ON THE TAX YEARS LATER:
involves the application of a sanction of 30 per cent tax paid late.
And the penalty to be added interest on late payment calculated daily at the annual rate (currently 2.5 percent).
Erroneous indication of the data
A taxpayer who, in error, please indicate on the payment model F23 a "tax code" or an "office code" is not correct, is not penalized if remedied the inaccuracy.
In particular, to avoid the penalty he must present a communication in paper, to the party (or both offices for error code office) containing the information necessary to allocate the payment correctly.
Limitation in the establishment of official
To facilitate the registration of lease contracts with the actual amount agreed upon, and not for a lower amount, the legislation provides that the offices can not proceed to the investigation against those taxpayers who, for the determination of registration , claim a fee equal to at least 10 per cent of the cadastral value of the property.
For years after the first, however, still remain the powers of the tax clearance
by the office.

THE PENALTIES FOR VIOLATIONS ON CONTRACTS FOR LEASE
In case of non-registration of a lease of property, in addition to the penalty for failure to register, it is presumed, unless proved otherwise documented, the existence of the lease for the four taxable period preceding the year in which it is determined the relationship.
What amount of rent on which to pay the tax, it is assumed 10 per cent of the cadastral value of the property.

HOW METTERSI RULE IN THE OPERATING repentance
The "active repentance" is an institution that allows the taxpayer, under certain conditions and with specific limitations, to correct errors or spontaneous crimes committed in the application of tax rules.
Depending on the type of violation committed, paying any tax due, you can use, as appropriate, reduction or cancellation of penalties.
The adjustment is done with your payment (not contextual):

- The sums due by way of tax;
- The administrative penalty (however small);
- Interest on late payment calculated daily at annual rate.
Through the active repentance can regularize the late registration of lease contracts that the late payment of registration due by extension, resolution and assignment of the same.

LATE REGISTRATION OF CONTRACT
Violation all'omissione on the registration application can be adjusted:
- Within ninety days of the closing date specified, provided they paid the tax due is that the penalty be reduced by 15 percent (1 / 8 to 120 per cent) of the tax due or to an extent that fixed and within the same period, the individual must submit the document for registration;
- Within one year from the closing date specified, provided they are paid is the tax bill that reduced the penalty by 24 percent (1 / 5 120%) of the tax due or in fixed and that, by the same period, the individual must submit the document for recording.

LATE PAY THE TAX
To regularize the non-operation, the due date of payment of tax
due, for example, extension, transfer or termination of a lease, you must pay, in addition to unpaid:
- A penalty of 3.75 percent of tax due (1 / 8 to 30 per cent) if the payment is made within 30 days of the expiry day;
- A penalty of 6 percent of tax due (1 / 5 of the 30 per cent) if performed within 1 year after the deadline.

4th IRPEF THE FACILITIES FOR THE OWNER
The Irpef is caused by all those who have made a title of ownership, usufruct or other real right.
The income of the buildings must be declared by presenting tax return, under the Model RB SINGLE (or part B, for those who fill out the Model 730).
The income that the owner derives from the leasing of a building (actual income) is taxed differently under the various types of lease contracts.
In particular, if the property is located:

- For rent, the income tax all'Irpef is derived from the annual lease fee, reduced by 15 per cent for lump sum (or 25 per cent for buildings located in the city of Venice and in some islands of the Lagoon) , please note that from 30 December 1998 is no longer possible to enter into or renew contracts of that type;
- In the free market, income is the greater of the annuity land (revalued by 5 per cent) and rent (updated with Istat revaluation) reduced by 15 percent (or 25 per cent for buildings located in the city of Venice and in some islands of the Lagoon);
- A conventional fee (pursuant to Law 9 December 1998, n. 431), the income tax
all'Irpef determined in the same way as for buildings rented for residential purposes in the open market, is further reduced by 30 percent if the building is located in one of the municipalities with high density of population (Article 1, Decree Law of 30 December 1988, n. 551, converted with amendments by Law 21 in February 1989, n. 61 and subsequent amendments).
The fee "conventional" is determined on the basis of agreements defined in the local organizations of the buildings and the organizations most representative of the tenants at the national level. To take advantage of the further reduction of 30 percent, the taxpayer shall disclose in the statement of income, details of registration of the lease, the year of filing the complaint for the purposes of real and part of the municipality where l ' property is located.

Limitation in the establishment of official
For Irpef offices can not adjust the income from rented property when you declare the amount greater of:

- The rent resulting from the contract, reduced by 15 per cent;
- 10 percent of the cadastral value of the property.
If, however, the contract has not been registered, the office can assume the existence of the rental relationship, unless documented evidence to the contrary, even for the four taxable periods preceding that in which it is determined the same ratio.
In this case, for determining the income upon which the Irpef pay for each year, it is assumed, 10 percent of the cadastral value of the property.
The value of is determined by multiplying the cadastral income multipliers (revalued) for the purposes of registration.

FOR THE TENANT
Taxpayers holders of the leases of property used as main residence are entitled to a tax deduction benefit from the tax return, provided that the lease was concluded on the basis of agreements defined between local organizations Property and construction organizations most representative of the conductors at the national level (so-conventional contracts in accordance with Law 431/98).
In no case shall the deduction rests on the lease contracts between public agencies and private contractors (for example, taxpayers who hold the leases entered into with Institutes housing can not qualify for the deduction).
The tax deduction is:

- 495.80 euros if the total income does not exceed EUR 15,493.71;
- 247.90 euros if the total income is over 15,493.71 euros but not more than 30,987.41 euros.
If your income exceeds the amount it is not for any deduction.

TRANSFERRED TO THE OFFICIAL
For the benefit of employees who have signed a lease contract, there is a tax deduction (to be eligible in the statement of income) to the extent of 991.60 euros if the total income does not exceed 15,493.71 euro to the extent of 495.80 euros if the total income exceeds 15,493.71 euro 30,987.41 but not the euro, under the following conditions:
- Have transferred their residence in the municipality of employment or in a neighboring town, the new Municipality is at least one hundred kilometers away from the previous fall outside of their region;
- Residence in the new municipality has been transferred from a maximum of three years from the application of the deduction;
The deduction can be fruita in the first three years in which it was transferred to the residence. For example, if the change of residence took place in 2005 can be made the deduction in respect of taxable periods 2005, 2006 and 2007.
This deduction is not entitled to the income assimilated to those of employees (eg, scholarships).

FOR UNIVERSITY STUDENTS
Since 1 January 2007 is a new deduction Irpef to undergraduate education that enter into a contract to lease property located in the municipality in which the university or in neighboring municipalities.
The deduction is equal to 19% of the fee paid and is calculated on an amount of up to 2633 euro. Can benefit both the student that the family of which he appears fiscally dependent.
To claim the deduction, it is necessary that:

- The university is in a municipality at least 100 km from the residence of the student
- The municipality of residence of the student belongs, in each case, for a province other than that in which the university is located;
- The lease is signed, or renewed, the fee to "conventional", according to the law of 9 December 1998, n. 431.

5th VAT ON CONTRACTS OF LEASE
Decree Law No. 223 of 2006 has significantly amended the VAT rules applicable to leases of property.
In particular, for the registration, one must distinguish between the hiring of: real estate for residential property and equipment.

LEASE OF BUILDINGS for housing
For residential properties, currently there is a VAT-free regime for all locations, including financial ones. For them it is necessary to pay the registration charge.
The same scheme also applies where, together with the residential building (the main asset) is sold in boxes or lease the winery (relevance).
When you apply VAT
Under the provisions of Law No. 296, 2006 (Finance Act 2007), as from 1 January 2007, you can not claim the VAT on the lease of residential buildings carried out by firms in implementing plans for subsidized housing.
With the new legislation, therefore, fall within these leases of taxable transactions for VAT:

- When they are made by companies that have constructed buildings or on measures they have implemented restructuring construction within four years from the date of completion of construction or assistance;
- If the contract has at least four years.

LEASE OF BUILDING EQUIPMENT
Even the buildings are serving the instrumental system of VAT exemption (because it is the registration charge) provided in general for all locations, including financial ones, with some exceptions.
Are, in fact, taxable to VAT:

- Leases made against those who are not acting in a business, art or profession;
- Leases to tenants of taxable persons who have a pro-rata deduction of up to 25 percent;
- Leases for which the landlord has given the option to tax for VAT.
The rate of deduction of conductor, which make reference to determine the VAT of the rental must be initially assessed at the time of conclusion of the lease, which must be disclosed on the statement by the tenant.
If at the end of the tax period in which it was contracted percentage deduction would not exceed 25 percent, the tenant must notify the seller of liability for the lease to VAT.

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