The rental contract is short or 'tourist' if it does not exceed 30 days
Possibility of taking advantage of the flat-rate tax at 21%, rising to 26% from the second rented property
by Marco Panzarella and Matteo Rezzonico
6' min read
Key points
6' min read
I am the owner of a flat in the city centre, which I would like to rent occasionally to tourists. What type of contract can I propose? And how much tax will I have to pay on receipts?
Short leases are among the most popular rental contracts among private individuals, thanks in part to internet portals that act as intermediaries and facilitate the meeting of owners and tenants.The short lease - which does not necessarily have a tourist vocation - is regulated by Article 4 of Decree-Law 50 of 24 April 2017 (converted, with amendments, by Law 96 of 21 June 2017), according to which "(...) contracts for the rental of real estate for residential use of a duration not exceeding 30 days, including those that provide for the provision of linen and cleaning services of the premises, entered into by natural persons, outside the exercise of business activities, directly or through entities that carry out real estate intermediation activities, or entities that manage telematic portals, putting in contact persons looking for a property with persons who have real estate units to rent."Owners (but also sub-lessors or comodatari) of a property that falls within the cadastral category of group A, with the exception of the A/10 classification which includes offices and private offices, may enter into a short lease agreement. The uniqueness of this contract lies in its duration, which must never exceed 30 days per contract. This means that in the course of the year the landlord may rent the property several times, but if the agreement involves the same parties the total duration must never exceed 30 days. Otherwise, registration of the contract (no later than 30 days after conclusion) becomes mandatory. This step, on the other hand, is not required for short-term rentals that comply with the time limit set by the regulation.
Beware, however: Article 1, paragraph 595 of Law 178/2020 (Budget Law 2021) has specified that up to four real estate units may be used for short-term rentals in each tax period. From the fifth onwards, the activity is understood to be carried out in an entrepreneurial form and the landlord will be obliged to open a VAT number, register with the Chamber of Commerce and obtain an Ateco code, specifically code 55.20.51 relating to short-stay room rentals, holiday homes and flats, b&b's and residences that may provide complementary services, such as breakfast, catering, conference rooms and others. The landlord in the latter case will be obliged to equip the property with gas detection devices and fire extinguishers, as well as to submit a Scia (certified report of commencement of activity) to the Suap (single counter for productive activities). Other safety devices may be provided for by regional regulations.
Regarding tax aspects, Article 4 of Decree-Law 50/2017 introduced a special taxation for short leases that provides for the possibility of taking advantage of the cedolare secca with a rate of 21%, replacing Irpef and additional taxes. Recently, however, the Budget Law 2024 provided for an ordinary rate of 26% starting from the second leased property. In practical terms this means that those who own two or more properties will be able to continue to benefit from the 21% rate for a chosen unit, to be indicated in their tax return, while for the second and remaining properties the rate will rise to 26%. It follows that, for reasons of convenience, owners will choose to apply the 21% rate to the property that generated the most income in the tax year.
The novelty of the National Identification Code
.I would like to know what the National Identification Code is and when will it become operational?
Article 13b of Decree Law 145/2023 imposed the National Identification Code (Cin), which aims to create a homogeneous database for tourist leases, short rentals and tourist accommodation facilities in general. On 3 June, following the favourable opinion of the State-Regions Conference, Apulia began the database testing phase, with Apulian operators having to make the transition to Cin by submitting, electronically, an application to the Ministry of Tourism containing, among other things, cadastral data and - if the activity is carried out in an entrepreneurial form - the safety requirements of the facilities. In September it should then be the turn of the other regions. For structures that already have a regional or provincial code, it will instead be the authority (Region or Municipality) that will deal with the request for recodification. The regulation also requires that the Cin be displayed outside the rented property and indicated in rental advertisements, including those run on web platforms. Significant sanctions are envisaged for those who do not equip themselves with Cin and for those who, despite being equipped with it, do not display it.
All information contained in the database
.What information does the database of short rentals and tourist accommodation facilities contain?
Already in 2019, the Growth Decree (Article 13-quater, paragraph 4, of Decree-Law 34/2019,) had provided for the establishment, at the Ministry for Cultural Heritage and Tourism, of a national database of accommodation facilities and properties intended for short rentals operating in Italy. In any case - following Decree Law 145/2023 - all owners of accommodation facilities and those who carry out real estate intermediation activities are required to publish the National Identification Code (Cin), as soon as it is available, in communications concerning the offer and promotion of the unit to be rented, with sanctions for transgressors ranging from 500 to 5 thousand euro. The Cin contains data on the property to be rented out for short periods. .
Who is liable for possible damage to common condominium parts
Who is liable for damage caused by the guest to the common parts of the building?
Owners who decide to rent out their property for short periods may find an obstacle in the contractual condominium regulations, which are usually drawn up by the builder and accepted by all owner-owners at the time of purchase of the individual building units. The document may in fact contain a clause explicitly prohibiting short-term rental. Otherwise, the owner is free to start the activity without the necessary opinion of the assembly. The host (the owner of the property), is obliged to notify the police - within 24 hours after the arrival of the guests or immediately in the case of stays lasting less than a day - of the information on the persons accommodated, via the 'Alloggiati Web' portal of the State Police, which provides for a registration procedure. Throughout the entire rental period, guests are obliged to observe the provisions of the condominium regulations and, in the event of violations, the condominium may retaliate directly against the owner, if the damage comes from the facilities. But if the guest damages a common part of the building or commits unlawful acts, it is more difficult to prove the landlord's liability. In any case, to avoid greater trouble, it is advisable for the landlord of the building to take out liability insurance before starting the tenancy.
