If you have ever rented accommodation in Rome or Italy there is a fair chance you will not have been given a registered contract. Landlords often choose not to register the rental agreement with the tax office (agenzia delle entrate) for a number of reasons. However, in reality this is actually illegal and leaves both parties (but especially the landlord) facing fines.
In addition, under the terms of the 2004 budget law and a subsequent sentence of the constitutional court in December 2007, contracts drawn up after 1 January 2005 which have not been registered are to be considered null. The ramifications of this provision, which theoretically denies the landlord the right to receive rental payment on the property and gives the tenant the status of