If you’re an expat or a non-resident looking to rent property in Italy, you might be wondering how to register a rental contract without an Italian codice fiscale (tax code). The Agenzia delle Entrate (Italian Revenue Agency) has clarified the procedure for registering private agreements, including rental contracts, when the tenant is a non-resident and does not yet have a tax code.
Is a Tax Code Required for Rental Contract Registration?
According to Article 6 of DPR 605/1973, a tax code is typically required when registering contracts and other legal acts. However, if the tenant is a non-resident without a codice fiscale, the law allows an alternative identification method.
For individuals, the following details must be provided:
• Full name
• Place and date of birth
• Foreign residence address
For business entities (companies, associations, etc.), the required details include:
• Name of the company or association
• Legal headquarters address
• Identification details of at least one legal representative (as per the individual requirements above)
How to Register a Rental Contract as a Non-Resident
Instead of using the RLI model (modello RLI), non-residents without a tax code must use Model 69 (modello 69), which can be downloaded from the Agenzia delle Entrate’s website. This model also allows landlords to opt for the cedolare secca tax regime (a flat-rate tax option for rental income).
Where to Submit the Registration Request
You can submit the Model 69 in person at any territorial office of the Agenzia delle Entrate. This applies to:
• Initial registration of the rental contract
• Any later modifications, such as contract termination, transfer, or renewal
How to Pay the Required Taxes
If taxes are applicable, payment must be made using Model F24 (modello F24), following the tax codes and instructions outlined in:
• Resolution No. 14/E (January 24, 2014) for rental contracts
• Resolution No. 9/E (February 20, 2020) and Resolution No. 73/E (November 19, 2020) for other private agreements
Payments can be made via:
• A direct debit request from your bank or postal account, processed at the tax office
• Standard Model F24 payments through Italian banks
These same procedures apply to the registration of other private agreements where a tax code is usually required, as long as they are compatible with the guidelines outlined above. If you are in doubt, you can get information about hiring our services at [email protected].
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