We have extensive experience with residential and commercial contracts, statutory advance clauses, short-term options, etc. Finally, you will find below some important obligations for the landlord when renting an Italian property: (i) the landlord must register the lease within 30 days with the payment of registration, stamp and registration tax, unless the landlord chooses the tax on short-term or long-term rents; (ii) in the case of a multi-year lease, a registration fee is due each year. The registration tax is set at 2% of the annual rent and at least EUR 67; iii) Stamp duty (marca da bollo) is EUR 32 for a contract that does not exceed four pages or 100 lines. Otherwise, 64 to 8 pages or 200 lines, etc.; (iv) the landlord must notify the local police within 48 hours of the tenant`s personal data and the start of the lease; v) Rental income from an Italian property will be included in an annual Italian income tax return. This is the case with the 2004 easyJet lease. In addition, the lack of a signed agreement on the management of certain typical situations during the rental relationship can cause unpleasant arguments. Leases based solely on “word” parts can involve several problems for the lessor, in terms of complications in the maintenance of real estate, limited use of real estate, difficulties in case of sale, etc. A preliminary assessment of the circumstances by an Italian legal expert is essential to conclude the most appropriate lease, in accordance with applicable laws, the needs and expectations of the owner for a conscious and profitable return on investment. Espressioni brevi frequenti: 1-400, 401-800, 801-1200, Altro To contact our Italian lawyers, click here. The absence of a written contract is illegal and can lead to several consequences, including tax fines. With regard to civil law, the absence of a written contract would generally involve the terms of delay in the lease law: (a) a four-year term and a four-year extension, as described above; (b) regular maintenance costs for the tenant; (c) no rental costs for the cost of living; (d) six months` notice from tenants and buyers. One answer: the Italian rules on real estate rentals are very specific and strict.