🏠 EXTENSION OF RENTAL AGREEMENT

Rental Agreement Extension

Communication to the Italian Revenue Agency – RLI Form

🔎 What is the Rental Agreement Extension?

The Rental Agreement Extension is the procedure by which the landlord and tenant decide to prolong the duration of an existing lease agreement.

When a rental agreement reaches its natural expiry date, the parties can choose to:

• Continue the lease relationship

• Extend the duration of the agreement

• Communicate the extension to the Italian Revenue Agency

The extension must be registered using the RLI Form.

📜 Regulatory References

The extension of lease agreements is governed by:

• D.P.R. 131/1986 (Consolidated Act on Registration Tax)

• Italian Revenue Agency regulations on lease agreements

• Law on residential leases Law 431/1998

The extension notification must be made within 30 days from the contract's expiration date.

❓ When is an extension necessary?

The extension is necessary when:

✔ The rental agreement is expiring
✔ Landlord and tenant wish to continue the agreement
✔ The duration of the lease is extended
✔ The same agreement is maintained without entering into a new one

⚙️ How the procedure works

1️⃣ Rental agreement verification

Checking the contract's expiration date.

2️⃣ Document collection

Preparation of parties' and property's data.

3️⃣ RLI Form completion

Entry of extension data.

4️⃣ Registration tax calculation

Verification of taxes due or flat-rate tax regime.

5️⃣ Online submission

Transmission of the extension to the Italian Revenue Agency.

⚠ Common errors

❌ Communication beyond the prescribed deadlines
❌ Incorrect contract data
❌ Failure to pay registration tax
❌ Failure to indicate the flat-rate tax regime

Errors can lead to tax penalties.

💎 Why seek professional assistance?

With specialized assistance:

✔ Verification of the lease agreement
✔ Correct completion of the RLI form
✔ Calculation of registration tax
✔ Online submission to the Italian Revenue Agency
✔ Reduction of risk of errors or penalties
✔ Comprehensive professional support

🎯 Concrete Benefits

• Regular continuation of the rental agreement

• Compliance with tax regulations

• Reduction of penalty risk

• Simple management of the procedure

• Professional support in registration

📂 Required Documents

DOC: Identity card of the parties
DOC: Tax code of the parties
DOC: Copy of the registered rental agreement
DOC: Cadastral data of the property
DOC: Payment receipt for the tax (if applicable)

🌐 Official Information

Agenzia delle Entrate (Italian Revenue Agency)
https://www.agenziaentrate.gov.it

🚀 Register the extension of your rental agreement now!

Avoid penalties and correctly update your agreement.

✔ RLI Form completion
✔ Online submission
✔ Tax verification
✔ Professional assistance