All real estate rental agreement contracts (including land lease agreements and contracts signed by VAT taxpayers) must be registered, either by the tenant (the lessee) or by the owner (the lessor), whatever the amount of the rental fee. The registration is not obligatory only in case of lease agreements and rental agreements referring to a leasing period not exceeding 30 days out of a year.

The residential lease contract must be registered within 30 days from the lease start.

A discretionary tax system is also eligible in case of private residential tenancy agreements: the coupon tax (cedolare secca), which is a single tax (21% or 10%) substituting Irpef (the personal income tax), the tax surcharge (for the real estate income), the registration tax and the fiscal stamp, which are otherwise applied to the lease agreement.

Relevant cadastral data must be declared at the moment of the lease agreement and rental agreement contract registration. The cadastral data declaration may be fulfilled by filling in and submitting the n° 69 paper form, which can also be used in case of real estate transfer, dissolution and extension of a contract. The declaration of cadastral data may also be completed online, using the applications for contract registration and payment of the taxes applied to contract dissolution and extension or real estate transfer.