One of the most common doubts among the landlords concerns the extension of a lease subject to dry coupon and any obligation to pay the registration tax. On the site Fiscooggithe Revenue Agency provided a clear answer to a specific question of a reader.

But what does the legislation say about? Is it necessary to pay the registration tax to the contract extension? And what happens in the absence of the option for dry coupon?

Let’s find out the details together.

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The reader’s question and the clarification of the Revenue Agency

On the site Fiscooggia reader asked for clarifications regarding the obligation to pay the registration tax in the event of an extension of a lease already subject to dry coupon. The question asked to the Revenue Agency is as follows:

“As lessor, I must extend a lease for which you pay the dry coupon. Do you have to pay the registration tax? “

This question is particularly relevant because, when a lease contracts, doubts may arise on the tax obligations to be respected. In fact, while for the initial registration and for the termination of the contract there are well -defined rules, many landlters have not clear whether the extension implies or not the payment of the registration tax, especially in the presence of the dry coupon.

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Dry coupon and extension of the lease

According to the provisions of article 3 of Legislative Decree n. 23/2011who opts for the regime of the dry coupon benefits from the replacement of different taxes related to the lease. In particular, the dry coupon replaces:

  • THE’Personal income tax (IRPEF) and the related additional;
  • THE’registry on the lease;
  • THE’stamp duty.

This replacement does not only concern the first registration of the contract, but also the extension and resolution of the same. Therefore, in case of Extension of a contract with dry coupon, It is not necessary to pay the registration tax.

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When is the registration tax due?

If the lessor did not exercise the option for dry couponthe registration tax for the extension of the contract becomes mandatory. Payment must be made by 30 days from the deadline of the contract (or of the previous extension) and can take place in two ways:

  1. Using the telematic services of the Revenue Agencythrough the software RLI or RLI-WEBwith direct debit on a current account;
  2. Through the F24 identification elements model.

In addition, the lessor can choose to pay the tax for a single annuality or for the entire period of the extension.