The management of a rental contract is not limited to its stipulation: it includes a series of subsequent obligations, such as extensions, assignments, takeovers or terminations. But what happens when a late resolution is communicated, with a delay of more than a year?
This situation can become complex, especially considering that the Revenue Agency’s electronic channels do not always allow you to proceed.
A recent question posed by a reader on the site TaxToday offers a concrete case that led the Revenue Agency to clarify which procedures to follow in such circumstances. This is a topic of great interest for owners, tenants and professionals in the real estate sector, who often find themselves facing similar situations without having precise indications.
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The reader’s question: a concrete case
The question asked by a reader on the site TaxToday touches on a practical topic that concerns many people involved in managing rental agreements.
“I have to send the termination of a rental contract that is more than a year late. Since it is not possible to use the Revenue Agency software, what procedure should I follow?”
This request highlights a particular situation: a fulfillment which, for various reasons, was not carried out within the expected timeframe, exceeding the one-year limit.
The reader therefore finds himself unable to use electronic channels, such as the free software made available by the Revenue Agency, and tries to understand what the correct way to regularize his position is.
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The response of the Revenue Agency
The Revenue Agency clarifies that to manage the obligations following the registration of a rental contract (such as extensions, assignments, resolutions or takeovers), it is necessary to use the RLI model (Property Rental Registration). This tool is central for the communication of any changes related to rental contracts and can be presented in two main ways:
- Electronicallyby the interested party (if in possession of the credentials to access the Revenue Agency’s electronic services).
- Through an authorized intermediarysuch as an accountant or a CAF.
To facilitate the user, the Revenue Agency offers free software for compiling and transmitting the RLI form, available on its official website.
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What to do in case of late termination beyond one year
However, in the specific case of a late termination, i.e. communicated with a delay of more than one year from the expiry or actual interruption of the contract, the RLI form cannot be sent electronically. The model instructions themselves clearly specify this limitation.
In such cases, the only way forward is contact the Revenue Agency office where the rental contract was originally registered.
The interested party must go in person to the competent office and present all the necessary documentation to regularize the situation. It is important to make sure you have a copy of the original rental contract, any receipts for payments made and a statement explaining the situation.
