The lease contract is a legal agreement between two parties in which a subject (landlord or owner) rents an asset to another subject (lessee or tenant) so that the latter can use it for a certain period of time upon payment of a fee (rent). The lease contract can obviously extend to any type of asset, for example I could rent my car, or an agricultural tool, and obviously a real estate (houses, land, shops, etc.) and even a company. On this page we will focus on properties with a particular eye to those for residential use, leaving out other assets, some of which even require the intervention of a notary as in the case of businesses.

Unlike a sales contract, the lease can be drawn up and registered without the intervention of a professional; however, relying on a qualified operator such as BBSPRATICHE can be a good investment both in terms of time saved and in terms of risk reduction.


We can provide you with a consultancy service, show you the best solutions that are right for you, and follow your bureaucratic procedures, exempting you from responsibility and time commitments. In the case of simple registration of a lease, we will take care of the following operations:

Basic services for registration

  • Collection of documentation
  • Possible payment of taxes and penalties if the conditions are met
  • Delivery of the Revenue Agency receipt and invoice for the service
  • We remind you of the deadlines

Optional services

  • Sale of the building (in the case of non-EU tenants)
  • Registration, Terminations, transfer TARI
  • Requests for TARI reduction or exemption for both citizens and businesses
  • Condominium Administrator communication
  • Contract processing
  • Tax simulation
  • Change of doctor
  • Indicate the contractual form that best suits your needs
  • APE (Energy Performance Asseveration)
  • Succession Declaration
  • Income declaration
  • Accommodation suitability for non-EU citizens
  • Urban planning checks and compatibility with municipal regulations (for commercial activities)
  • Cadastral corrections

Real estate management

For those who don’t feel like managing the property or have to be away for a long time, we can take care of its management; in this sense, we can propose a very interesting contractual form that allows the cost of the service to be deducted from the income (proposition valid only for natural persons)


There are several types of leases; they are identified above all based on their duration and fiscal form.

Without prejudice to the possible variants in compliance with the minimums established by law, the lease agreements can be as follows:

  • Free housing rent contract 

4+4 → 4 years + another 4 for automatic renewal, unless the tenant decides to formally present a cancellation at least 6 months before the expiry of the contract giving reasons.

This type of contract does NOT include luxury homes, social housing, properties not intended for residential use (garages, cellars, etc.), and those used for transitory purposes (such as housing for university students), the maximum duration of which can be 18 months old

Another feature is given by the fact that the fee is negotiated between the parties.

  • Contract with subsidized rent (residential)    

Minimum 3+2 → 3 years + 2 of tacit renewal, unless cancellation is presented within 3 months before the expiry of the three years.

This type of contract was once intended only for municipalities with a high population density, but for some years it has been open to all localities where agreements have been signed between the social partners or between the representatives of the owners and the tenants. In addition to the shorter duration, this type of contract differs from the free rental one precisely in that

  1. the rent cannot be higher than a value that is determined based on the above agreements
  2. the terms of the agreement, i.e. the contract is substantially armored and can be modified only for the minor aspects
  3. To be valid, the contract must be certified by one of the recognized territorial associations
  4. the deposit cannot exceed 3 months

This contract has had great difficulty in establishing itself but in recent years it has experienced a real boom as successive governments have supported it with a strong reduction in taxes: savings on IRPEF and the IMU; if it is also accompanied by the choice of the dry coupon, the savings are also extended to the stamp duty and registration tax

It is a contract that brings landlords and tenants together since it considerably reduces taxes for the owner with the advantage of a lower rent for the tenant; this produces a double effect; reduction of the risks of arrears and legal disputes and indirectly the state also gains, because it reduces the undeclared.

  • Commercial use contract

Minimum 6+6 → 6 years of contract + 6 years of automatic renewal, 12 months before the renewal the landlord can communicate his intention not to renew as long as the same is justified. This contract is intended for properties for corporate, industrial, commercial, craft, professional, and warehouse use.

  • Contract for commercial use for hotel use

Minimum 9+9 → 9 years of contract + 9 of tacit renewal, unless notice of withdrawal within 12 months before the expiry of the ninth year.

  • Contract for rustic funds for agricultural use

Minimum term 15 years


To be registered, a rental agreement must contain the following information:

  • personal data of the contractors
  • Identity document and tax code of one of the parties who therefore assumes the burden of having verified the identity of the other contracting parties
  • Cadastral data of the property;
  • Rent and frequency of payments (monthly, quarterly, etc.)
  • Start date and duration of the contract bearing in mind the limits imposed by law;
  • Any guarantors and related personal data, in which case a 0.5% tax is payable
  • rent and any deposit;
  • Purpose (residential, non-residential, agricultural, touristic)
  • Form of taxation chosen by the lessor (in the case of natural persons and residential properties, for example, dry coupon or ordinary regime; reduced fee for which reference is made to a specific subsequent session)
  • The distribution of ordinary expenses being extraordinary in the hands of the property
  • Any authorization to sublet
  • Other contractual aspects, bearing in mind the legal constraints
  • Ape (energy performance certification); in reality, it should not be attached but should only be indicated in the contract which was delivered to the tenant; this service can be requested at our office
  • The annual increase in the rent should never exceed the ISTAT index (provided that the form of flat rate coupon is not chosen) or the trend of the rent if it varies over time (for example, for commercial activities the possibility is widespread that all ‘start of the contract the fee is lower)
  • Any description of the furniture (for example 1 bed, 6 chairs, 2 sofas, etc.)
  • Different agreements as long as they do not conflict with the law

In the case of a contract with subsidized rent, first of all, it is necessary to use the ministerial contract model which must be approved (sworn) by a territorial organization of small owners or tenants (without this visa, the contract would not enjoy tax advantages); those who turn to us are also provided with this service.

In the case of a temporary contract

for this type of contract, the motivation for why one opts for temporary work should always be indicated and for this reason, it is advisable to also collect documentation to prove what one is going to declare in the contract (e.g. contract for seasonal work; attach a copy of the employment contract )


We won’t tell you to choose us because we are the best in the world but, having formed a team of professionals in different sectors, we can assure you that we can analyze every single situation from different angles.

Rarely does a real estate agency, a lawyer or an accountant manage to have an overall picture of the problem to be faced, not out of malice or lack of will, but simply because each professional figure is focused on their specific skills; but they lack an overview. A lawyer can help you draft a rental agreement perfectly but knows absolutely nothing about the zoning regulations that govern a particular business, for example. So, what’s the real plus we can offer you?

Thanks to our transversal skills, we can help you understand and solve all the most frequent bureaucratic problems that we face every day, saving you time.


A contract that is not registered or that contains elements in conflict with the legal system is considered null or as if it had never been signed and consequently any legal action loses its effectiveness (for example eviction due to arrears). If, on the other hand, the registration is made late or beyond 30 days, a fine must be paid. However, these are some aspects, and there are others that have a decidedly more significant impact on the life of the company or the citizen; for example, without a registered contract, commercial activities could not present the SCIA (certified start of activity report) through which to formalize the start of a business; a non-EU citizen could not have the housing suitability necessary to apply for residency, etc.



In this case, there are a multiplicity of possibilities depending on whether one is in the position of the landlord, who in any case has the greatest responsibilities, or in that of the tenant; or if we are dealing with properties for residential or non-residential use; if the contract ends or if it continues; overall, the obligations to keep in mind involve the following Bodies

  • Notifications to the Revenue Agency, but only if the contract closes before its natural expiry
  • Communications to the administration of the condominium, if present
  • Notifications to the municipality
  • Communications to the body that manages the TARI (the waste tax which for Rome is the AMA) on behalf of the municipality
  • Communication with gas and electricity supplier companies and telephone operators
  • “Special” communications for particular situations

Obviously, in all these cases BBSPRATICHE can represent qualified support on what to do and how to proceed on a case-by-case basis. It should also be remembered that the terms for communications to the Revenue Agency are 30 days.

Fulfillments for the lessor for both residential and non-residential use

  1. a) lease is over,regardless of whether it is the first or second deadline, in which case you do not have to do anything concerning the Revenue Agency; instead there are some formalities to be done about the administration. of condominium, the garbage tax, and domestic utilities but it depends on what happens to the property. If you rent in conjunction with the tenant’s departure, the steps are direct; if, on the other hand, you do not rent directly, partial communications will have to be made; or the owner must re-register for the TARI, and must communicate to the administration of the condominium the event; for utilities, if they were in the tenant’s name, it would be good if they were given the last paid bills before returning any deposits, this is to prevent electricity and gas suppliers from raising questions about any outstanding debts and creating problems for the new one. It would be good if there is no continuity between tenants to close the old contract; if, on the other hand, the utilities are registered to the owner, the only thing to be sure of is payment and, in the case of old meters, if there are significant differences between the meter reading and the billed one.
  2. b) The lease continues. In this case, you only need to communicate the extension to the Revenue Agency and, where required, pay the tax
  3. c) The lease continues but it would be the third renewal; in this case, from a fiscal point of view, there are no problems with renewing even if it has expired, however, this solution presents legal risks that are not worth running: therefore, it is advisable to redo the contract again and register it
  4. d) The lease continues but contractual changes are to be made. Some modifications are allowed without redoing the contract; such as in the case of a takeover or assignment; or the case of a reduction; in these cases, it is still necessary to make a communication. In the case of transfer-takeover, you must have the same precautions treated in case a) as regards the TARI and the utilities and the condominium administrator
  5. e) The lease ended before its expiry, in the meantime a new one has started but no communication has been made. In this case, the previous contract must first be closed and the new contract reopened, nothing complicated but these are two formal steps that must be taken and the penalties including interest must be paid


Fulfillments for the tenant for residential use

In the specific case in case of continuation or variation of the contract, read the provisions for the lessor; in the case of a finished lease, however, it is appropriate


close the contract with the Gas and Electricity utilities if they are in the name unless otherwise agreed with the owner; take pictures of utility meters including water meters before you leave. As far as telephony is concerned, if you have a contract for the supply of a fixed line, that line is usually “transportable” to the new location; but check with your supplier otherwise close the relationship. Any other specific utilities with contracts for the collection of special waste for professional operators.

  1. b) TARI

notify the TARI operator (the AMA in Rome) of the termination of the user at that address, and possibly open another user at the new address if in the same municipality; nothing must be done against the Revenue Agency

  1. c) Common 

communicate the change of residence to the municipality for residential properties, remembering that if you change the municipality of residence, it will be the municipality of destination that will communicate the change to the one of departure;

Fulfillments for the tenant for non-residential use

In the case of non-residential properties, as regards UTILITIES, the TARI and the REVENUE AGENCY, work exactly as for residential properties, therefore: utilities including the TARI must be terminated or transferred if another person enters; for the Revenue Agency, the termination or transfer to a third party must be communicated only if it ends before the natural expiry. The situation concerning the municipality is quite different because regardless of what happens in the case of commercial activities that provide for the SCIA, relative communication must be made; the same thing to the chamber of commerce if that location was the registered office or Local Unit of the company or association and here things could get complicated and it is highly advisable to be very punctual and precise to avoid nasty “surprises” afterward. Moreover, for certain types of activities, there are also obligations towards other bodies such as the Ministry of Economic Development, the Ministry of Transport, the Police Headquarters, etc. In this case, if you don’t have the skills or the time to examine all aspects, it is highly advisable not to do it alone but to contact qualified operators and possibly do it before and not after; in this case, our agency could be a solution to the problem


The lease provides for a series of taxes and has non-negligible effects on taxes but also on Welfare or on the aid that the state grants to citizens with direct or indirect forms of assistance; below we try to give as exhaustive a picture as possible; even if we cannot address the individual measures, but only the most representative ones without going into details. Let’s see which ones:

Stamp duty 

The tax provides for a cost of €16.00 for every 100 lines or 4 pages of the contract for each registered copy; dry coupon contracts are exempt from this tax; this tax is charged to both subjects who are jointly liable to each other.

Registration tax

In the vast majority of cases, it is equal to 2% of the rent for the entire duration of the contract; however, it is possible to pay the amounts in installments by paying annually on the annual expiry, if the entire amount is paid and the contract is closed before its natural expiry, a refund can be requested. The registration tax provides for a minimum tax of € 67.00, except for dry coupon contracts which are exempt, this tax is charged to both parties who are jointly liable.


It is the tax applied by the municipalities on the possession of the property or rather on the real right (therefore the tenant does not pay it); it is paid annually based on the cadastral value of the property and on the duration of the possession in two half-yearly installments; concessions are provided according to a series of conditions, for example, if it is a property for residential use given to children or if it is given at a subsidized rent or if the property presents particular situations (unusable, historical-artistic, etc.).

Tax effects on the lessor

It depends on the contract and the activity of the company. If, for example, we are dealing with a property management company that rents out the property, the rent is revenue as if it were a product and the related management costs are deductible; if, on the other hand, the company has another social purpose but a room is rented, in this case, it is different revenues and the costs of which are partially or not at all deductible.

In the case of natural persons or private individuals who rent a property, this will go on their tax return and consequently, it is not possible to define a rate but it depends precisely on the situation of the individual subject as the rates are progressive in the Italian legal system. However, in the case of residential properties, the state, for many years now, has made available two complementary tax formulas for which reference is made to the specific section: dry coupon and subsidized or agreed rental. Naturally, the landlord must consider the effects of the rent on his income if he receives concessions from the state (for example social pension, ticket exemption, etc.); because clearly, such income could negatively affect these benefits.

Income tax on the tenant

The tenant, if a natural person, can deduct the rent even if with limits in his tax return; moreover, the rent affects the isee income in a positive sense obviously for the citizen; while in certain circumstances there are forms of support from the municipalities which go precisely to repay part of the fee. If the lessee is a company and the property is considered an instrumental asset, therefore strictly connected to the activity, that fee can be deducted from the revenues as a cost, without prejudice to any particular tax regimes that do not allow it.

Income tax in case of unused property or properties that have specific conditions

It may happen that for various reasons the owner does not want or cannot rent the property, perhaps because he has closed a contract and has not yet found a new tenant, or by choice, for example, if the property is located in another place such as second homes or it is a non-usable property or it is part of the artistic heritage and therefore subject to the supervision of the Ministry of Cultural Heritage. For all these cases, the state provides for different forms of taxation, for example, a property left unused is defined as “made available” and the current tax legislation does not directly tax the asset but attributes a (virtual) income value to the asset, on basis of the cadastral income which is added to the income of the property, essentially raising the taxable income; moreover, in the case of residential properties, the value of the income is increased by 30% again for natural persons; in short, things are going


It is the garbage tax that the tenant pays and is paid based on the surface area and the number of inhabitants for contracts for residential use, and for the effective time of use of the property; for activities, on the other hand, the TARI is based on the type of activity and the surface. Also, in this case there are concessions for particular situations such as low-income individuals, companies that have suffered natural events, companies that dispose of waste privately, etc.


A dry coupon is an option available to the landlord of a residential property, which allows you to pay a predefined income-independent tax instead of stamp duty, registration tax, personal Irpef, regional, and municipal. The dry coupon also brings some advantages to the tenant, even if minimal such as savings on stamp duty and registration. Let’s see some numbers of the advantages (March 2023) taxation with the dry coupon provides for 21% if the contract is free of charge and 15% on the subsidized rent; the latter rate is temporarily reduced to 10% (on this point the customer is invited to always check the rate applied at the time of interest as these rates may have been modified); considering that the average income tax rate (including municipality and region) is 25% it is understood that this form is convenient not only for the rich but also for those who are not so much that by now almost everyone opts for this solution. We must also consider that getting rid of the registration and stamp duty is not only a saving in terms of money but also one less fulfillment to be carried out and in the case of delays the fine is not even paid; in short, the dry coupon is a blessing in some respects. We must also consider that getting rid of the registration and stamp duty is not only a saving in terms of money but also one less fulfillment to be carried out and in the case of delays the fine is not even paid; in short, the dry coupon is a blessing in some respects. We must also consider that getting rid of the registration and stamp duty is not only a saving in terms of money but also one less fulfillment to be carried out and in the case of delays the fine is not even paid; in short, the dry coupon is a blessing in some respects.

Negative aspects of the dry coupon

  • This option cannot be exercised by subjects other than natural persons.
  • It applies only to residential properties
  • An increase in rent is not permitted, therefore the rent remains fixed for the entire duration of the contract
  • It does not allow for a discount on the value of the fee compared to the canonical form during the declaration phase
  • From the second year, the fee must be paid during the year itself unlike the canonical form which must be paid during the declaration phase and therefore the following year






To facilitate the rental market for many years the state has introduced a formula that is having more and more success; as it has very interesting tax features with advantages for everyone. Let’s take a closer look at the advantages of this formula and the related requirements for it to be fully valid

Strengths-advantages for the landlord

  • Super-discounted taxation compared to both the ordinary one and the dry coupon; That regardless of whether you opt for the dry coupon or the ordinary regime, there is a substantial discount; in the first case it goes from 21% to 15% (even if a temporary rate of 10% has already been applied for some years) and in the second case a reduction of the fee in the declaration of 30%; in addition, this formula also brings a 25% discount on the IMU (to be verified if the municipality has adhered anyway)
  • Shorter duration, i.e. not the classic 4+4 but you can make a contract starting from 3+2 years and then go from 8 to 5 years

To this must be added a “hidden” advantage, a reduction in the risk of arrears those who pay a fee with a subsidized contract usually pay a lower rent and therefore the risk of default is reduced

Strengths for the conductor

  • Lower fee than the market
  • Lower deposit
  • possibility to cancel the contract with less notice

Obviously, in the face of certain advantages, there are also some negative elements

  • the contract is not free but a ministerial model must be used
  • the fee is not free but must be calculated based on objective parameters that depend on the area and the state/quality of the property, duration, accessories, and services available
  • the contract or the fee must be “certified” by a third party (territorial association of owners or condominiums)






Before signing a lease, it should be verified that:

  • the premises are owned by those who present themselves as such; this is to avoid people other than the legitimate owners can be paid
  • that the utilities are not loaded with past debts, this is to avoid that you can remain in the dark or without gas for a rather long period if you do not want to bear the costs of shouldering your past debts
  • that the condominium regulation does not impose constraints that are not compatible with your professional activity and lifestyle (e.g. pets)
  • photograph the state of the property before entering and photograph the gas and electricity meters to take measurements 
  • Declaration of succession if this has not been done
  • Check the condominium costs
  • Ape (Energy Performance Asseveration) if you spend under € 120.00-150.00, check the duration/validity carefully; be wary of anyone who does not carry out an inspection
  • Consider taking out an insurance policy

Particular attention must be paid in the case of non-EU citizens; they must verify exactly the surface and understand how many people can live on that property

Once subscribed and taken possession

  • Transfer of the building in the case of a non-EU citizen
  • Transfer TA.RI user (Waste Tax)
  • Possible change of residence
  • Utility transfer
  • Voltura utenze



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