Surface rights contracts on agricultural land – duration and registration

| Insights

With the entry into force of the “Agriculture Decree” (Decree-Law No. 63/2024, converted into Law No. 101/2024), the legislator introduced an innovative framework that significantly impacts contracts for the establishment of surface rights on agricultural land intended for the installation of renewable energy plants. Specifically, Article 5, paragraph 2-bis, now provides for a statutory duration of 6 years, with automatic renewal for an additional 6 years, applicable to both final and preliminary agreements signed from 14 July 2024 onwards.

This provision aligns with Ruling No. 23/E of 2025 on registration tax, already discussed in a previous in-depth analysis, offering an additional piece to the regulatory and operational framework. While the Ruling clarified the applicable 9% rate for the establishment of surface rights on agricultural land, the decree focuses on the contractual structure, setting non-negotiable duration limits and establishing specific rules for renewal, including tacit renewal.

Ruling 4/2025: what changes for preliminary agreements

To complement the above, the Italian Revenue Agency addressed the issue again with Ruling No. 4/E of 2025, clarifying the impact of the new rules on preliminary agreements for the establishment of surface rights.

Two key issues were addressed:

  • the compatibility between the statutory duration (6+6 years) and the registration of the preliminary agreement, which under Article 2645-bis of the Civil Code is effective for a maximum of three years;
  • whether a new registration is required for agreements already in effect as of 14 July 2024, which are now automatically extended by law.

The Agency provided a coherent and conservative interpretation of the new provisions. Specifically, it clarified that no new registration is required for agreements already in force on 14 July 2024, since the extension applies automatically by operation of law. As for new preliminary agreements, they can still be registered, but the effectiveness of the registration remains limited to three years, even though the substantive duration of the contract is legally fixed at six years with automatic renewal for another six.

A more stable legal framework

With these recent developments, the legal and fiscal framework for establishing surface rights on agricultural land for renewable energy installations can now be considered largely defined:

  • the registration tax rate is set at 9% (Ruling 23/E/2025 – download our detailed analysis);
  • the statutory duration is 6+6 years, including for preliminary agreements (Decree-Law 63/2024);
  • preliminary agreements can still be registered, but the effects of such registration are limited to three years (Ruling 4/E/2025).

For industry operators, landowners, and developers, it is now possible to plan investments with greater legal and fiscal certainty.