Editable RLI model 2024; instructions, compilation and PDF to download

The editable RLI model, introduced way back in 2014, has replaced all the old models, becoming, in fact, an indispensable document for those who rent or have already rented a property.
The Property Rental Registration Form (RLI) is used to communicate to the Revenue Agency new registrations of property rental contracts and more; in fact, it can also be used if you decide to opt for the dry tax option or to revoke it, but also to communicate the cadastral data of the property to the Agency or, if necessary, for other subsequent obligations.
Let's find out everything there is to know about the editable RLI form, how to fill it out and download it, according to the Revenue Agency's instructions, and when it is necessary to send it.
RLI form: the complete guide What is the RLI form and what is it for When is the RLI form used and what is communicated to the Revenue Agency The editable RLI form to save and fill in How to fill out the editable RLI form: instructions for compilation The frameworks foreseen by the model What's new for the RLI 2024 compilation: the codes for the type of contract Where the RLI model is presented: online or at the Revenue Agency How to register a rental contract with the RLI model RLI model for the termination of the rental contract What is the RLI form and what is it for? As anticipated, the RLI form, acronym for «Request for Rental Registration», is a fundamental document in the context of real estate rental contracts for residential use in Italy.
This tool was introduced to ensure the correct registration of contracts, thus contributing to the transparency and monitoring of the real estate market.
Its completion is mandatory for both the landlord and the tenant and must be presented to the Revenue Agency.
Through the RLI Model, tax authorities can track contractual statuses and ensure correct tax payments.
The Revenue Agency updated the form for the registration of rental contracts for the last time on 25 January 2022.
Also for 2024, therefore, it will be possible to use the same editable model as in previous years for the registration of rental contracts and for subsequent obligations.
When the RLI form is used and what is communicated to the Revenue Agency The RLI Form must be used and presented every time a rental contract is signed for a property for residential use.
This document is essential for both newly signed and renewed contracts.
Its presentation is a fundamental step to comply with the tax obligations established by law.
With the updated RLI form, the compilation instructions regarding the renegotiation of the fee have changed.
One of the innovations foreseen with the new model is, among other things, that if you decide to increase the rent it is necessary to also attach the relevant deed.
For 2024, however, the general rules relating to the cases in which the RLI form used for the registration of rental contracts and for subsequent obligations are presented, such as the termination or choice (or revocation) of the coupon dry.
The RLI model is therefore used for all obligations related to leases.
In addition to those indicated, it must also be used for the extension, transfer or takeover of the lease.
read also Cancellation of rental contract: model, form, instructions and notice The editable RLI form to save and fill in The editable RLI form is easily available on the official website of the Revenue Agency.
The PDF version can be downloaded and compiled.
However, for those who wish to proceed with the compilation, they can use the free services that the Revenue Agency has made available on its portal.
Before going into the specifics, analyzing point by point the instructions necessary for filling out the form for rental contracts, we attach the updated and printable PDF version to download and fill out: How to fill out the editable RLI form: instructions for filling it out As anticipated, the RLI form is used to request the Revenue Agency to register lease and rental contracts for properties, but not only that.
This is a sort of "single model" dedicated to rentals, given that it also serves to communicate: the extension of rental contracts; any transfers or takeovers; termination of a rental agreement; renegotiation of the rent.
In the instructions of the Revenue Agency it is clarified that taxpayers can also use the RLI form to exercise the option or to revoke the flat rate tax regime, as well as to communicate the cadastral data of the rented property.
The complete instructions from the Revenue Agency for completing the 2024 RLI form are attached below: The frameworks provided by the model Completing the editable RLI form requires attention and precision to guarantee the correct registration of the rental contract.
Below, detailed instructions are provided for completing the main sections of the model.
Table A – General information – In this section, it is necessary to enter the general information relating to the rental contract, including the identification data of the contracting parties and the description of the leased property.
Panel B – Subjects – Panel B concerns the parties involved in the rental contract, including the lessor and the tenant.
It is essential to provide full biographical details of both parties.
Panel C – Property data – In this section all the details relating to the rented property must be entered, such as its location, cadastral category and cadastral income.
Panel D – Option to revoke the flat rate tax – If you wish to revoke the flat rate tax option, you must fill in Panel D with the relevant information.
Table E – Different rents per year – If there are different rents per year, it is important to specify this information in Table E.
For further details on how to correctly fill in each part of the RLI Form, it is advisable to refer to the guidelines provided by the Revenue Agency present in the downloadable PDF (previous paragraph).
What's new for filling out the RLI form in the version currently in use was published by the Revenue Agency on 25 January 2023 which, after the update on 3 July 2021, provides new instructions for the renegotiation of the rent.
The changes concern the methods for completing "Section I Registration – Rent renegotiation" and, specifically, in the event of renegotiation of the rent (code 8 in the "subsequent obligations" box) the boxes of: "Table A – General data" must be filled in ”: “Type of contract”, “Duration”, “Amount of the fee”; if applicable, “Payment for the entire duration”, “Special cases” and “Exemptions”.
In both Section I and Section II (Subsequent obligations) it will then be necessary to indicate: the type of regime already envisaged for the contract being renegotiated; the “Renegotiation start date”; the “End date of extension or transfer or termination or takeover or renegotiated rent”; the new “renegotiated fee”; the references of the contract.
Furthermore, it will be necessary to complete Section III concerning the applicant and part E if the renegotiation concerns contracts for which, already at the time of registration, a different fee has been foreseen.
If, however, an increase in the rent is expected, there is an obligation to attach the relevant deed together with the presentation of the RLI form.
read also Modification of the rental contract: how to do it and when it must be registered RLI 2024: the codes for the type of contract One of the mandatory data that must be entered in the RLI form, within part A, is the code relating to the type of contract in question of communication.
In this case, this is information that also becomes necessary to calculate the registration tax to be paid.
CodeDescriptionRegistration tax L1 Rental of property for residential use 2% L2 Facilitated rental of property for residential use 2% of 70% of the rent L3 Rental of property for residential use (contract subject to VAT) €67 L4 Financial lease of property for residential use € 200 S1 Rental of property for non-residential use 2% S2 Rental of instrumental property with landlord subject to VAT 1% S3 Financial lease of property for non-residential use € 200 T1 Rental of rustic land 0.50% T2 Rent of subsidized rustic land €67 T3 Rental of land and non-buildable areas, quarries and peat bogs 2% T4 Rental of buildable or non-buildable land intended for parking (contract subject to VAT) €67 For example, the following typologies fall into the L1 category of rental contracts for residential property: free of charge, duration 4 years + 4; at an agreed fee, duration 3 years + 2; of a transitory nature, maximum duration of 18 months; of a transitory nature for university students; lasting no more than 30 days, subject to registration in case of use.
Contracts with an agreed fee, lasting 3 years + 2 and contracts of a transitory nature for university students, concerning properties located in municipalities with high population density, like all the other contracts for which a preferential tax regime is provided fall into the type of contract to be indicated with the code L2.
Where to present the RLI form: online or at the Revenue Agency.
The RLI Form can be presented to the Revenue Agency through the electronic service available on the official website of the entity.
Users can access the service using their login credentials, SPID, CIE or CNS.
Alternatively, it is possible to deliver the completed RLI Form to the local Revenue Agency counters.
read also Rent without contract, what the landlord risks How to register a rental contract with the RLI model The RLI model, as already mentioned, must be used for the registration of rental contracts, if the online procedure is not carried out.
Anyone who intends to register a contract at the Revenue Agency offices must present the following documents: at least two copies, with original signature, of the contract to be registered; the registration request, i.e.
the completed RLI form; if there are more than one contracts to be registered, a list must be prepared using the «RR form», in which all the contracts to be registered must be indicated; the electronic stamps for the payment of stamp duty (former revenue stamp), with an issue date no later than the date of signature, to be applied on each copy of the contract to be registered.
The amount of the stamps must be 16 euros for every 4 written pages and, in any case, every 100 lines; the registration tax payment receipt made with Form F24 Identification elements.
Taxpayers who have opted for the flat tax (substitute regime) do not have to pay the registration tax but are required to pay the substitute tax (deposit and balance) to be paid within the same deadlines established for the Irpef.
After the request for registration of the contract, the office: returns the stamped and signed copy of the contract if the registration occurs at the same time as receipt; issues the delivery receipt and informs the taxpayer when a copy of the registered contract will be available.
This happens when the registration is not contextual to the reception but deferred.
RLI form for the termination of the rental contract The RLI form is also used for the termination of the rental contract.
Also in this case the form can be sent either electronically, directly or through an intermediary, or to the offices of the Revenue Agency.
In the event of termination, in the Subsequent obligations box of the RLI you will need to indicate code 4, the date relating to the selected fulfillment and the details of the contract.
In the presence of a fee, the appropriate field must be filled in (if termination is envisaged with simultaneous payment of the fee, code 7 must be indicated).
When terminating a rental contract early before its original expiration, it is mandatory to complete the RLI form and pay the fixed registration tax of 67 euros.
This is the case whether the owner wants to close the contract early or whether the decision comes from the tenant.
The registration tax due for early termination of the contract is borne by both the landlord and the tenant equally.
But the obligation to pay remains with the landlord who, if he wishes, can at a later time ask the tenant for a refund of half of the sum paid as provided for by former article 8 of Law 392 of 1978.
read also Who owes pay 67 euros for early termination of the rental contract