RLI form, how to proceed in the event of a reduction in the rent. Below are all the relevant instructions.
The events related to the Covid emergency have changed the relationships between citizens and the Public Administration. In fact, they have more and more space computerized and digital procedures. Therefore online services of ministries and agencies have been progressively extended to allow faster and more effective processes for requests and communications.
From this progressive technological innovation theRevenue Agency, where online procedures are increasingly widespread to facilitate relationships with taxpayers. Among the various opportunities and innovations introduced in recent times, there is also the possibility of send the RLI form online, necessary for a whole series of rental contract obligations. But let’s see the detail.
RLI form, how to proceed for sending
This model is very important because it is necessary for the obligations related to rental contracts. The RLI model must be used for the registration of rental contracts with the Revenue Agency, but not only. Its is also mandatory for subsequent procedures such as extensions, transfers, takeovers or resolutions.
Furthermore the RLI model It is also used to benefit from the flat rate tax and for the Rent renegotiations. But how are these variations communicated? The first step is to complete the form Section I called “Registration – Renegotiation of fees”. Please indicate the information requested in the “field”Signing date“, in addition to those “No. pages” And “No. copies“, in cases of increase or reduction of rent or for land leasing contracts (type of contract code T).
With the renegotiation of the fee, the Section II, “Subsequent obligations”, with the indication of the type of contract already adopted, the start and end date of the renegotiation, the amount of the renegotiated fee and the details of the registered contract. Remember that with renegotiations on the increase it is necessary attach the deed corresponding.
In the Section III enter the applicant’s data and the square E, if a contract is modified in the registration of which a different fee is foreseen for one or more years (code 3 “Special cases”). If a rent reduction is implemented it is not necessary to pay stamp duty and registration tax again. However, in the case of an increase, the registration and stamp duty are calculated in self-assessment, together with any interest and penalties from the application.
The sums due are paid directly with debit from the declarant’s current account, together with the presentation of the model. The agreement for an increase must be communicated to the Revenue Agency within 20 daysif it gives rise to another payment of the tax for the contract already registered.
