With the conversion into law of the tax simplification decree (legislative decree 73/2022), the attestation of compliance of agreed leases, known as ‘certification', has undergone further changes.
Let us take a few steps back to understand how the regulations have evolved.
Prior to the decree's intervention, leases with an agreed rent that were not drawn up directly by professional associations in accordance with agreements signed between the most representative associations of tenants and owners had to be approved by those associations.
In essence, so-called 'unassisted' leases were valid provided that the relevant association confirmed that the lease complied with the criteria set out in the territorial agreements.
This duty existed each time a new contract was signed for the same property.
In its original version, Art. 7 of Legislative Decree 73 provided that the certificate of compliance could be applied 'for all leases entered into after its issue, up to any changes in the characteristics of the property or the territorial agreement of the municipality to which it refers'.
This meant that the certification of the first lease extended to the second one provided that, in the meantime, no changes had occurred to the property or variations in the territorial agreements. In the absence of such circumstances, therefore, the previous certification also applied pro-future.
What happened with the conversion of the decree into law?
Conversion law no. 122 of 4 August 2022 amended art. 7 by introducing the sentence shown in bold: the certificate of compliance may be invoked "for all leases, entered into after its issue, having the same content as the contract for which it was issued, up to any changes in the characteristics of the property or in the territorial agreement of the municipality to which it refers".
What is the result of the changes introduced during conversion?
The absence of changes to the property and variations in the contractual agreements are no longer sufficient elements to exclude the need for a new certification: there is a further requirement of the "same content of the contract", i.e. the coincidence between the previous lease, to which the certification referred, and the subsequent contract to which the effectiveness of the certification would be extended. In essence, an additional constraint has been added.
This implies that if one wishes to change an old clause or add a new one, a new certificate of compliance will have to be requested for the second contract even if the property has not been modified or the territorial agreements have not changed.
The purpose of the rule is, in fact, to verify compliance with the agreements by avoiding circumvention of the contractual framework defined by the signatory organisations.
Resuming, a new certificate is not necessary in the following cases:
1) the building has not been modified;
2) there have been no regulatory changes in the territorial agreements;
3) identity of content between the first and second lease.
Only if all three conditions are met is a new certificate of compliance not required.
The certificate is also required for temporary leases and leases signed by university students.