From the 1° Genuary 2015 for the lease contract registration and for the payment of taxes and tributes of the lease of a house is obligatory use the model F24 elide. Is expired on 31 December the "transitory" period during whom the taxpayers could choose between old and new F24 model.

Model F24 elide for the lease

The new model F24 elide must be used from all the owner of properties for the lease contract registration, the payment of taxes and tributes and the payment of stamp duties and stamp duty and possible penalties and interest . The same model could be used for the late or omitted lease contract registration.

The new model must be used from all subjects, owner or not of vat number. The difference is only in the procedure of payment. The taxpayers with vat number can pay only using the telematic model, while the seconds can use the paper model too, to present on the bank door or postal abilitated.

Model F24 elide tax code

the most important alteration between old model F24 and the new F24 elide is composed from the new tax code, the tax code are the next:

• code 1500 registration tax for first registration
• code 1501 subsequent annual registration
• code 1502 registration of assignment of contract
• code 1503 registration of termination of the contract
• code 1504 registration of extension of contract
• code 1505 payment of stamp duty
• code 1506 payment of special taxes and fees
• code 1507-1508-1509-1510 payments of penalties and interest accrued as a result of the industrious repentance
• tax code a135-registration tax notice of liquidation of tax imposition of sanctions
• tax code a136-stamp duty, tax settlement notice of imposition of sanctions
• tax code a137-penalties notice of liquidation of tax imposition of sanctions
• tax code a138-notice of liquidation of interests sets imposition of sanctions
• identification code "63", to be named "opposing party" to allow the correct identification of model "F24 elide" of opposing party of contract