Have you converted your property into an accommodation facility such as a holiday home or bed and breakfast, or do you intend to do so in the future? Then you need to pay attention to the rules concerning short-term rentals introduced by the Growth Decree (Dl n. 34/2019, converted with the law n. 58/2019) and the Safety Decree, in particular the code for short-term rental properties.
Short-term rentals legislation: awareness of the code
The Growth Decree includes “measures for economic growth and the solution of crisis situations“. This includes a measure to combat tax evasion for short-term leases, and involves the creation of a public database in which the accommodation facilities are grouped on the Italian territory, as intended for short-term leasing – which is less than 30 days -. The property is assigned a unique alphanumeric code which must be included in all the advertisements. Not even the real estate agencies that offer the rental property are exempt from this duty.Regarding the attribution of the identification code, this is allocated by the Region which, once received the protocol number of the requested document made to the City Council, sends the code. The restrictive measures do not only concern owners of holiday homes, but also for those renting accommodation, or rooms, for short periods such as Airbnb. Fines, for those who do not fulfil this duty, can range from 500 to 5,000 euro, and these figures can double in the event of a recurrence.
Registration of guests: how to do it
The Safety Decree also provides rules of behaviour to be adopted relating to short-term rentals. Among these there is an obligation to communicate to the police headquarters the general information of the tenant of the room or apartment. To do this, you must access the Alloggiati Web state police portal within 24 hours of the guest’s arrival, or immediately in the case of stays less than 24 hours.
The information is then sent to the Revenue Agency which forwards them to the City Council , so that they can verify the regular payment of the tourist tax.
Short coupon dry rents: who can benefit from it
According to 24E issued by the Revenue Agency, the 21% dry coupon is also applicable on short-term renting. Here are the requirements to be eligible.
- Enter into a contract for the rental of the property for residential use of less than 30 days.
- The property must not be part of a business operation, therefore the contract must be entered into between persons.
- Short-term rentals include sublease and loan-for-use contracts for consideration, provided they are less than 30 days.
- The property must be in Italy and belong to one of the cadastral categories from A1 to A11, excluding category A10 and related accompaniments
- The rental contract may include the supply of linen, wi-fi, air conditioning, utilities, but excludes those forms of leasing with breakfast service, car rental, tourist guides that are part of the Bed and Breakfast system.
Would you like to know more? Contact us or come to the agency.
