The Court of Cassation, with Sentence no. 1981 of 18/01/2024, clarified some relevant application profiles of sanctions in case of late registration of the rental contract of a property. In terms of registration tax, the late registration of the multi-year residential property rental contract, if the taxpayer has availed himself of the option of paying the tax in installments, determines the imposition of the administrative sanction to be calculated on the relevant consideration only for the first year of the rent.
