Canone concordato lease (rent set under a local agreement): guided drafting for Ferrara and Milan

The ‘seal’: the attestazione di rispondenza

For canone concordato contracts drawn up without the assistance of the landlords’ and tenants’ organisations, the tax reliefs are available only if the contract is accompanied by the attestazione di rispondenza, certifying that its economic and legal content conforms to the accordo territoriale (art. 1 c. 8 of DM 16 gennaio 2017; risoluzione 31/E of the Agenzia delle entrate of 20 April 2018). It is issued exclusively by an organisation that signed the agreement for the municipality: in Ferrara one is enough, either a landlords’ or a tenants’ organisation; in Milan a bilateral certificate is required, from one landlords’ organisation and one tenants’ organisation.

The firm is not a signatory to the agreements and therefore cannot issue it. It can, however, provide you with the contract already drafted together with the schedule of declared elements, which is the basis of the form the organisations ask for, and assist you with registration and with the request for the certificate. A certificate already issued for the same property also covers later contracts with the same content, until the features of the property or the agreement change (art. 7 of decreto-legge 73/2022).

Who to ask in Ferrara

Who to ask in Milan

How it works

• You choose the municipality and the type of contract: 3+2 (also 4+2, 5+2, 6+2), a transitional contract of up to eighteen months, or a contract for university students from six to thirty-six months.
• You enter the parties, the property, the land registry details and the energy rating. In Milan, from the street and the house number, the tool suggests the zone according to the street index of the agreement.
• You state the rent: for Ferrara the tool calculates the maximum allowed by the band, by the parameters and by the percentages for furnishing and for longer duration; for Milan it identifies the sub-band and the range of annual rent per square metre. The rent agreed remains a matter for the parties, within those limits.
• You complete the clauses, the cedolare secca (flat-rate tax on rental income), the deposit and the signature. A check then follows on the two-flat rule for short lets and on the tax reliefs attaching to the type of contract chosen.
• You download the contract free of charge in Word and PDF, with the schedule of declared elements for the certificate, and receive a copy by email.

After signing

The contract must be registered within thirty days, including where the cedolare secca applies. Within the following sixty days documented notice of the registration must be given to the tenant and to the condominium manager, and the attestazione di rispondenza must be requested from a signatory organisation. If the tenant is not a citizen of the European Union, notice must be given to the public security authority within forty-eight hours of handing over the property.

Frequently asked questions

Can I use the tool for a property in another municipality?

No. The tool is built on the agreements for Ferrara and for Milan, which the firm has transcribed and verified. For other municipalities the firm drafts the contract on instructions, after examining the local agreement.

Is the calculated rent the figure I have to write in?

No. The tool shows the maximum allowed by the agreement and the minimum of the band; the amount is to be agreed between the parties within those limits. A rent above the maximum is void as to the excess (art. 13 c. 4 legge 431/1998).

Does the transitional contract carry the same reliefs?

No. The cedolare secca at 10%, the 30% reduction of taxable income and the reduced taxable base for registration tax do not apply to ordinary transitional contracts (art. 8 c. 3 legge 431/1998); the IMU reduction remains. Contracts for university students, on the other hand, keep all the reliefs.

Why is the cedolare secca 10% and not 21%?

Ferrara and Milan are municipalities of alta tensione abitativa (high housing pressure): for canone concordato contracts the cedolare secca rate is reduced to 10% (art. 3 c. 2 d.lgs. 23/2011). From 1 January 2027 the same rules will be moved into the testo unico (consolidated act) provided for by d.lgs. 117/2026: the firm will update the references.

What happens if I let three flats on short-term contracts?

From 2026, where more than two flats are let on short lets in the same year, the activity is presumed to be carried on as a business (art. 1 c. 595 legge 178/2020, as amended by the legge di bilancio 2026, the budget law). Canone concordato contracts do not count towards that total: the tool points this out and prepares an information note.