Before using the service, please consult the FAQs and read the Service Guide for Students and the Service Guide for Landlords.
What is a rental contract and what types of contracts exist by law?
A rental contract is a written agreement between the landlord and the tenant that regulates the use of a property in exchange for payment of rent. The main types provided for by law are the free-market contract (lasting 4+4 years), and the agreed-rent contract - canone concordato - , which can last 3+2 years, 4+2 years, 6+2 years or be temporary. Temporary contracts include the strandard temporary contract (from 1 to 18 months), and the university student contract (from 6 months to 3 years); each type has specific rules regarding duration, renewal, and rent calculation.
What does it mean to “register a contract”? Is it mandatory?
Registering a contract means filing it with the Italian Revenue Agency within 30 days of signing; this is a legal obligation, and failure to register results in penalties and the contract being considered null and void.
What is the “cedolare secca” (flat-rate tax)?
The cedolare secca is an optional tax regime for landlords that allows them to pay a substitute tax, equal to 10% or 21% of the rent, instead of IRPEF and other taxes; by choosing this option, the landlord waives the right to update the rent.
What are the tax benefits for landlords for each type of rental contract?
For agreed-rent contracts, landlords can benefit from a reduced IMU rate of 75%, the cedolare secca at 10%, and a reduced registration tax; for free-market contracts, the cedolare secca is 21% and there are no IMU reductions; university student contracts are treated like agreed-rent contracts for tax benefits.
Can I transfer my residence to the rented apartment if I sign a temporary contract?
No, temporary contracts are not intended for transferring your official residence; changing your residence in this case could cause the contract to lose its temporary nature and the related benefits.
Is it mandatory to transfer residence with a 3+2 or 4+4 contract?
It is not mandatory to transfer your residence with a 3+2 contract, but doing so may be necessary to access certain tax benefits or to obtain a tax deduction for rent as a primary residence.
Are there any tax benefits for tenants as well?
Yes, offsite university students can deduct 19% of their rent up to a maximum of €2,633, provided that the university attended is in a municipality different from their place of residence and at least 100 km away.