Lease in dry coupon: what happens if you record it late? The late registration of a lease involves penalties of up to 120% of the tax due. It is possible to reduce them with the industrious repentance, regularizing the position with lower penalties and interests.

Registration of a lease For residential use it is an obligation required by law, and failure to comply with the timing can lead to penalties. A reader of Fiscooggi He asked for clarifications on the consequences of the late registration of a contract with dry coupon, receiving an official response from the Revenue Agency.

Let’s see in detail what are the penalties envisaged in these cases and how it is possible to regularize your position.

How much does a late recording cost? What sanction percentages do they apply?

Let’s find out together.

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The reader’s question

A taxpayer asked the following question to the Revenue Agency:

“I would like to record a lease for residential use in dry coupon: the contract starts from 01/01/2025 for which the late registration is greater than 30 days. How much is the sanction? “

This question is of great interest for all owners of properties who intend to opt for dry coupon and who, for various reasons, could delay the registration of the contract.

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The penalties provided for late registration

The Revenue Agency clarified that the penalties for the failure or late registration of the lease are regulated by theArticle 69 of Presidential Decree no. 131/1986modified byArticle 4 of Legislative Decree no. 87/2024.

The penalties planned are as follows:

• Total omission of registration: in case of non -request for registration, an administrative penalty equal to 120% of the registration tax due.
• Late registration within 30 days: if the registration is made with a delay not exceeding 30 daysthe sanction is of the 45% of the tax due.
• Relive recording over 30 days: for recordings made after the thirtieth day, the full sanction of the 120% of the tax due.

These sanctions have a significant impact for those who do not respect the terms, making it essential a correct planning of the contract registration.

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Possibility of remedying irregularities with active repentance

Fortunately, the tax legislation provides for a tool to reduce sanctions in case of violations: the active repentance. This institution allows the taxpayer to regularize his position by paying one reduced sanction and the interest accrued.

The extent of the reduction depends on the time spent between the deadline and the moment in which the taxpayer decides to heal the violation. Generally:

• If the repentance takes place within 90 daysthe sanction is significantly reduced compared to the ordinary one.
• If the repentance takes place after 90 days but within one yearthe reduction is less, but always advantageous compared to the full sanction.

To calculate the exact reduction of the sanction and the interest to be paid, it is advisable to contact an accountant or consult the online tools of the Revenue Agency.