Resolution No. 56 of 13 October 2025 introduces important clarifications regarding the handling of penalties for the late registration of rental and subletting agreements concerning multi-year leases of urban properties. This topic, which is often a source of uncertainty, relates to the application of Article 69 of the Consolidated Act on Registration Tax (TUR).

Essentially, the penalty for late registration must be calculated based on the registration tax due on the rent for the first year, if the taxpayer opts to pay the tax annually. For subsequent years, a specific penalty for late payment applies, as set out in Article 13 of Legislative Decree No. 471/1997. In the case of contracts subject to the flat-rate tax scheme (cedolare secca), the legislation provides for fixed penalties: €150 for late registration and €250 for failure to register.

This interpretation has been confirmed by the Court of Cassation, which emphasised that the penalty must be proportionate to the payment method chosen by the taxpayer. If the taxpayer opts for annual payment, the taxable base for calculating the penalty will be the rent due for the first year. This approach ensures greater fairness, preventing taxpayers who choose to pay annually from being penalised compared to those who opt for a lump-sum payment.

Finally, the resolution urges the competent offices to re-examine pending cases, applying the principles clarified by the case law. This marks a step forward towards a clearer and more consistent management of penalties in the area of lease agreements.

Di Teodoro e Associati