Budget Maneuver 2024Landlords can join the flat rate tax regime, which replaces IRPEF and related additional taxes. If the lessor does not explicitly choose this regime, the income from short-term rentals will be subject to ordinary taxation with proportional rates
From 2024, the dry tax rate of 21%the rate increases to 26%
The subjects who carry out real estate brokerage activities, if they directly collect the fees and considerations linked to short-term rental contracts or if they intervene in the payment, have the burden of operating as withholding agents by withholding a withholding tax as an advance payment of 21% at the time of payment to the beneficiary and making the relevant payment to the Revenue Agency.
The law does not establish the obligation to register
Furthermore, despite the lack of registration obligation, the Legislative Decree 113/2018 provides for the communication of guest data to the territorially competent police headquarters by the landlord or intermediaries.
Anyone who carries out short-term rental activities as a business activity is subject to the obligation to certified notification of start of activity (SCIA)
CIN and safety requirements
The Rilanci DecreeTelematic Portal of the Ministry of Tourism
Some regions, such as LombardyPugliaidentifying code
Regarding the release of the CIN, the Ministry assigns the code upon electronic submission of an application by the landlord, accompanied by a substitute declaration certifying the cadastral data of the real estate unit or structure and, for landlords, the existence of the safety requirements of the systems.
The real estate units must be equipped with functioning devices for the detection of combustible gases and carbon monoxide as well as portable fire extinguishers in accordance with the law to be located in accessible and visible positions, in particular near the entrances and in the vicinity of the areas of greatest danger and, in any case, to be installed at the rate of one for every 200 square meters of floor, or fraction thereof, with a minimum of one fire extinguisher per floor.
Subjects who grant short-term rental properties for residential use are required to display the CIN outside the building in which they are located, ensuring compliance with any urban planning and landscape constraints, as well as indicating it in each advertisement.
