Who has to pay 67 euros for early termination of the rental contract

Early withdrawal from the rental contract provides for a series of rules, including compliance with the cases in which it is permitted, the notice period, any contractual clauses and sometimes a penalty for failure to meet the requirements.
In any case, the cancellation of the contract must be completed by the payment of 67 euros of registration tax to the Revenue Agency.
Here's who has to pay.
Who must pay for the early termination of the rental contract The communication of the cancellation of the rental contract is part of the obligations of the landlord, who is also responsible for sending the sum of 67 euros for the payment of the registration tax, at the same time to communication.
In fact, it is the landlord who has to take care of all tax obligations, including communications to the Revenue Agency.
The early termination of the rental contract, however, can come from both the landlord and the tenant.
Indeed, the cases in which it is the tenant who exercises the withdrawal are much more frequent, since the law imposes rather severe limitations on the homeowner.
Consequently, the party who exercised the withdrawal is required to pay the sum of 67 euros.
When it comes to the landlord there is no particular problem, while if it is the tenant who has requested the termination of the contract it will be necessary to agree that the money is paid to the tenant.
In fact, it is always the latter who has to deal with the obligations at the Revenue Agency and who is responsible for the charges.
The actual payment, however, is up to the person who canceled the contract.
read also Early termination of the rental contract, methods and terms How to pay 67 euros for early termination of the rent The termination of the rental contract must be completed by communication to the Revenue Agency and by the payment of the registration tax, set at the fixed sum of 67 euros.
The tax must necessarily be paid no later than 30 days after the event, which must also be communicated within the same maximum deadline.
The payment, in fact, must be contextual to the communication and can take place in the following ways: The request to debit the current account through the Agency's telematic services; the F24 form Identification elements, with the tax code 1503 and carefully completed.
The only thing to remember is that, in case of payment with the F24 form, the communication must be communicated to the office where the contract was registered and bringing – always within 30 days – the completed RLI form.
With the online payment procedure, however, communication also takes place together.
In fact, even to communicate early cancellation, it is possible to choose between the electronic and physical methods, in particular between: The Agency's telematic services (RLI or RLI-web); the presentation of the paper RLI form at the office where the registration took place.
Here is the Revenue Agency web page with links to instructions and online services.
read also Notice of termination of the rental contract, the rules for tenant and landlord Who does not have to pay for early termination Early termination of the rental contract inevitably involves the payment of the registration tax.
The reasons required by law for it to be possible to cancel the contract early, in fact, make withdrawal admissible but do not exempt from tax obligations.
However, there is an important exception to keep in mind, namely that concerning the flat rate tax.
If the lessor has opted for this regime, in fact, the tax is not due.
In the event of multiple landlords, there is exemption from payment only if all have opted for the flat rate tax regime.
read also Short-term rentals with flat rate tax, a blow coming for owners Even those who have chosen the flat rate tax regime must still communicate the contractual termination to the Revenue Agency within 30 days of the same.
This obligation also falls on the lessor in this case.