How to Register a Free Loan for Use: All the Latest Updates

How to Register a Free Loan for Use Contract

To register a free loan for use contract, it is essential to understand the nature of this type of agreement.
A loan for use contract, also known as “comodato d’uso” in Italian legal terms, is a contract where one party, called the “commodant,” lends a movable or immovable asset to another party, the “commodatee,” for a specific period or purpose.
The commodatee is obligated to return the same asset received (article 1803 of the Italian Civil Code).

By its nature, a loan for use contract is free of charge.
Although this type of contract can theoretically be concluded without any formalities, registering it can bring fiscal benefits, especially when dealing with real estate properties.

Unlike other types of contracts, the commodatee generally cannot request reimbursement for the regular use of the asset.
However, they may be entitled to be reimbursed for any necessary and urgent extraordinary expenses incurred.

While the registration process for a loan for use contract used to be complex, nowadays, it can be conveniently done online through the RAP (Private Acts Registration) service.

Registering a Free Loan for Use Contract with the RAP Online Services

The RAP service allows individuals to register loan for use contracts and preliminary contracts of sale online.
To access the service, users need to visit the dedicated area on the agency’s website and search for “acts” in the service search field.

Accessing the reserved area is straightforward.
Private individuals can log in using a SPID, CIE, or CNS code, while professionals, such as intermediaries, can use their Entratel or Fisconline credentials.

Once logged in, users must enter all the necessary contract information for registration.
It is advisable to have a copy of the contract on hand to ensure all required details, such as the parties involved, the type of contract, and property information, are accurately provided.

After entering the contract information (contract type, parties’ details, and property information), the system calculates the applicable taxes (registration and/or stamp duty) and allows for immediate payment through a direct debit on a current account.

When attaching the contract for registration, it is important to note that handwritten contracts are not accepted.
After the registration process, users receive the outcome.
In case of rejection, the reasons are provided, and users can resubmit, seek assistance, or schedule a visit to a local agency office.

Registering a Free Loan for Use Contract at Local Agency Offices

For in-person registrations at physical offices, individuals need to bring two original copies of the loan for use contract (or one original and one copy).
Additionally, they must complete the RAP form (available for printing on the website) and have the necessary stamp duty marks, which must be applied to each copy of the contract.

The stamp duty amount is €16 for every 4 written pages or every 100 lines.
Proof of payment of the registration tax is also required for the procedure.
By following these steps, individuals can ensure a smooth registration process for their loan for use contract.