Short rent, a flexible form of income.

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The short lease offers advantages to both the tenant and the lessor. The renter has the opportunity to enjoy all the comforts and privacy of a house at a lower cost than staying in a hotel. The owner, for his part, is not obliged to bind himself for a long time, being able to dispose of his property with more freedom and without jeopardizing its profitability. Since it is a solution capable of intercepting different needs and targets, the physiological increase in demand has necessitated regulatory and fiscal intervention by the State. The legislation in force since 2017 aims to protect operators in the sector, first of all by defining time limits.

The Revenue Agency defines the short lease contract «a lease of real estate for residential use, of a duration not exceeding thirty days, stipulated by natural persons, outside the exercise of business activities». These contracts do not require registration with the Revenue Agency nor the payment of stamps. If you rent a property for less than thirty consecutive days, you can pay 21% of the amount collected. The brokerage platforms, acting as a tax substitute, are required to withhold the sum and then pay it into the state coffers through an F24 form. While those who do not want to benefit from the dry coupon, 21% of deduction is calculated as a down payment for the balance of the Irpef at the end of the year.

Favourable tax conditions for those who rent a house for short periods are limited to those who market no more than four apartments per tax period. In other cases, the activity of renting is presumed to be carried out in an entrepreneurial form, also for the contracts stipulated through subjects that manage telematic portals, connecting people looking for a property with people who have apartments. From 2023 for the latter will trigger an additional obligation: in addition to the name and tax code of the landlord and address, duration and amount of the contract, the portals must communicate the reference year and cadastral data of the rented property. A decision to better identify the elements of the short lease.

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