Change the registration of leases

Important news from next month for the registration procedures of the leases . The Inland Revenue has announced its entry into force by February 3, 2014 the new model RLI for the registration of leases and rental properties . The new model will allow , in addition to online registration the lease , also attach a copy of the contract without the need for the taxpayers to go to the offices of the Inland Revenue . For a copy of the lease will be allowed to attach file in PDF format Tiff and / or Tif . The model can be presented using IT systems directly or through the use of a qualified intermediary provided the opportunity to present the model RLI at the offices of the Revenue by individuals not obliged to computerized registration of lease agreements .
The taxpayer may pay online taxes relating to registration by debiting the account correntedel taxpayer or the intermediary, according to the ordinary rules used in the model F24 .

The RLI model will be used from next month to apply for registration of leases and rental of real estate and also for any extensions, transfers and resolutions. You can also exercise the option or revoke the coupon dry . The RLI model replaces the model 69 with regard to 5 specific tasks:
1 ) Applications for registration of leases and rental of real estate ;
2 ) extensions , transfers and resolutions of the leases and rental of real estate ;
3 ) communication of cadastral data .
4) exercise or revocation of the dry coupon ;
5 ) complaints about unregistered leases , contracts of lease with a higher rent than that registered or gratuitous loans fictitious.

The RLI model will consist of four panels :
- A framework “General “, which contains the data needed for registration of the contract ( such as the type of contract, the date of signing and the duration of the lease) , the section devoted to compliance
thereafter ( including extension , assignment and resolution ), the data of the applicant for registration and the section reserved for the presentation electronically ;
- Panel B , “Person ,” in which the data are to be identified lessors and conductors ;
- C under “Data property ” concerning the details of the property and its major appliances;
- D framework ” Lease option for residential use and / revocation rate tax ” , containing information relating to the system of flat rate tax .

The model RLI is made ​​freely available by the Revenue on the website with electronic filing that can be performed using the software ” Leases and rentals of properties ( RLI ) .” Until March 31, 2014 will be allowed to use other software products for the recording of leases and subsequent communication of compliance ( Leases , Iris and Syria) . Always up to 31 March is a transitional period in which it can still be presented the model 69 .

The model RLI can be submitted electronically in a simplified form without the allegation of the copy of the contract if you are in the presence of the following characteristics :
- Number of locators and conductors , respectively , not exceeding three
- A single housing unit and a number of appliances not exceeding three
- All property must be surveyed with the allocation of income
- The contract contains only the discipline of the lease and , therefore , does not include other agreements ;
- The contract is entered into by natural persons not acting in a business, trade or profession .