How does the extension of a rental contract work? And what happens if the option for flat rate tax has been made? Let's see what's arranged.
First of all, it is appropriate to explain that the extension is the extension of the duration of the contract for a further period. The extension must be mandatorily communicated to the Revenue Agency.
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As explained by the Revenue Agency itself, like the first registration, the tax due for the extension can be paid for the single year or for the entire duration of the extension. The tax must be paid within 30 days of the expiry of the contract (or a previous extension) in the following ways:
using the Agency's telematic services (RLI or RLI-web software) by requesting a debit from a current account;
with the F24 form Identification elements, using the tax code 1504.
In the first case, the communication of the extension is sent electronically, at the same time as the debit request. In the second case (payment with form F24 Identification elements), it is necessary to communicate the extension to the office where the contract was registered by presenting, within the same 30 day period, the duly completed RLI form.
When calculating the tax to be paid, any adjustments to the rent (for example Istat adjustment) must also be taken into account.
Here is an example: rental contract for a 4+4 residential property, with an annual rent of 7,200 euros and starting from 1/5/2015; at the first natural expiry of the contract (30/4/2019), if the same is extended for a further 4 years, the registration tax for the extension must be paid by 31/05/2019, in the case of annual payment and in the absence of adjustments to the rent the tax is equal to 144.00 euros (2% of the rent). After the extension, payments for subsequent years are due by the deadlines 31/05/2020, 31/05/2021 and 31/05/2022.
As regards the dry coupon, to maintain this option in the subsequent contract extension period it is necessary to confirm this regime at the same time as the extension communication. The confirmation must be made within the deadline set for the payment of the registration tax, i.e within 30 days of the expiry of the contract or a previous extension.
This communication can be made:
via the Agency's telematic services (RLI or RLI-web software);
by presenting the duly completed paper RLI form to the office where the contract was registered.
Grimaldi Padua
Padua - 35137 - Via G. Matteotti, 27
e-mail: padovacentro@grimaldifranchising.it
Tel. +39 49 663 033 - VAT number 05301660287
Grimaldi Cadoneghe
Cadoneghe (PD) - 35010 - Via G. Franco, 2/A
e-mail: cadoneghe@grimaldifranchising.it
tel. +39 049 88 736 56 - VAT number 05322440289