Civil Code
Rental articles 1571-1604 – General reference standards

Law 392 of 27/07/1978
Fair Canon Law – largely repealed
It still regulates some voices and commercial leases

Law 431/98
Framework Law for Housing Leases
It establishes the contractual typologies and the dual channel:
4 + 4 Contract – Free Fee / 3 + 2 Contract – Local Agreement

DM 05/03/99
It sets the criteria for determining the fixed fees but will provide tax savings for the parties.

Local agreements
They are initialed locally – with the assistance of associations
Main Category at Municipal or Provincial level – for the determination of the fees and the Oscillation bands.
The contract with Local Agreements initially applies to densely populated municipalities and neighboring municipalities; it is then extended to all provincial capitals.

DM 30/12/2002 – Infrastructures
Sets the general criteria for the implementation of the agreements to be defined locally for concessionary leasing contracts pursuant to art. 2, paragraph 3, of the law 9 December 1998, n. 431, as well as temporary leases and leases for university students pursuant to art. 5, paragraphs 1, 2 and 3 of the same law, based on the 2002 proposals of the national associations. Valid for municipalities that have not reached or signed an agreement. Establish tables and standard contracts for Large and Individual Properties and accessory charges tables. Set deductions for tenants.

DM 14/07/2004 – Infrastructures
Allows you to enter into subsidized lease agreements in all municipalities where local agreements have not been signed.
It establishes the updating of the fluctuation ranges provided for by these Agreements on the basis of the entire Istat variation between the month following the date of signing the Agreements and the month preceding the signing of the new, single lease contract.

DM 10/03/2006 – Infrastructures
Set the Conditions for entering into short-term leases and for University Students – even in the absence of local agreements or where local agreements do not provide for reference.

DM 16/01/2017 – infrastructure and transport
It extends the possibility of stipulating contracts agreed in all Italian municipalities and approves a new contractual model.

The dry coupon

The dry coupon is an alternative tax option to the inclusion of rental income in the tax return.
It is reserved for owners who are natural persons on condition that they renounce the ISTAT update for the option maintenance period. The choice can be changed annually and can be indicated in the contract or communicated to the tenant by registered letter with return receipt. Tenants can also be companies or firms. The IRPEF rate varies from 10 to 21%.
When can you apply:

  • It applies to all types of lease agreements: agreed housing (all three types), free rental housing and new commercial leases for shops in category C / 1 only.


The companies or firms can lease their own residential properties with both free and agreed rental contracts, however they never benefit from the dry coupon.

The companies or firms can lease residential properties both at free and agreed rents, however the owners, if natural persons, cannot benefit from the dry coupon if the company or firm operates in the exercise of businesses, art or professions; instead, they will be able to benefit from it in the case of non-profit associations.

The companies or firms can rent stores category C / 1 and the owners, who are natural persons, can benefit from the dry coupon.


In the event of an option for a dry coupon, there is no additional IRPEF, registration tax for registration, termination and extension of the contract, nor stamps.

Disadvantages and warnings

The tax is paid in advance (95%) in the same year of collection.

The income earned still contributes to ISEE and to the calculation of income for dependent family members.

The income to be coupled does not contribute to the income for the purposes of the deductions (for example: to deduct the restructuring costs it is necessary to have a fiscal capacity deriving from other income).