{"id":102711,"date":"2026-02-14T15:52:25","date_gmt":"2026-02-14T14:52:25","guid":{"rendered":"https:\/\/agenziadeltaimmobiliare.it\/?p=102711"},"modified":"2026-02-14T18:23:41","modified_gmt":"2026-02-14T17:23:41","slug":"2024-flat-rate-tax","status":"publish","type":"post","link":"https:\/\/agenziadeltaimmobiliare.it\/en\/2024-flat-rate-tax\/","title":{"rendered":"2024 flat rate tax: what you need to know to manage short-term rentals without any problems"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/102711?print=pdf&uniq=1775850308\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/agenziadeltaimmobiliare.it\/wp-content\/plugins\/pdf-print-pro\/images\/pdf.png?1092081045\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/102711?print=print&uniq=1775850308\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/agenziadeltaimmobiliare.it\/wp-content\/plugins\/pdf-print-pro\/images\/print.png?206383548\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div>\n<p>This year&#8217;s budget law brought about a change in the taxation of properties rented on a short-term basis (eg. for less than 30 days). In this article we will review what the <strong>2024 flat rate tax<\/strong> consists of, on how many properties it can be used and how to normalize properties intended for short-term rentals.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Indice dele contenuto<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/2024-flat-rate-tax\/#How_does_the_2024_flat_rate_tax_change\" >How does the 2024 flat rate tax change?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/2024-flat-rate-tax\/#How_many_properties_can_I_rent_with_the_flat_rate_tax\" >How many properties can I rent with the flat rate tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/2024-flat-rate-tax\/#The_introduction_of_the_CIN\" >The introduction of the CIN<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading \\&quot;wp-block-heading\\&quot;\"><span class=\"ez-toc-section\" id=\"How_does_the_2024_flat_rate_tax_change\"><\/span>How does the 2024 flat rate tax change?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Let\\&#8217;s start by saying what is meant by <strong>flat rate tax.<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote \\&quot;wp-block-quote\\&quot; is-layout-flow wp-block-quote-is-layout-flow\">\n<p>The <strong>flat rate tax i<\/strong>s an optional regime which takes the form of a substitute tax for the Irpef and additional taxes for the part deriving from the income of the property. The <strong>duration of the flat-rate tax contract<\/strong> can be 4 years with an extension of another 4, 3 years with an extension of another 2, 1 month with a maximum duration of 18 months, a minimum of 6 months and a maximum of 3 years. Furthermore, it does not require stamp duty or registration fees as it is not subject to the obligation of registration even if it needs to be drawn up in written form.  <\/p>\n<\/blockquote>\n\n\n\n<p>After much discontent from hoteliers, who accused property owners of unfair competition by taking advantage of a \u201cfacilitated\u201d taxation for short-term rentals, the government took action by introducing in the <strong>2024 Budget Law<\/strong> an increase in the flat-rate tax for those who rent properties for a period of less than 30 days, the so-called <strong>short-term rentals<\/strong> . let\\&#8217;s review in detail what this increase consists of.<\/p>\n\n\n\n<p><strong>The 2023 dry tax rate goes from 21% to 26%<\/strong>, but not for everyone. <strong>Taxpayers who rent a single apartment can still benefit from the 21% rate<\/strong>, while from the second apartment the rate rises to 26%. Therefore, those who have more than one apartment will only have to pay the increased rate from the second onwards.<\/p>\n\n\n\n<h2 class=\"wp-block-heading \\&quot;wp-block-heading\\&quot;\"><span class=\"ez-toc-section\" id=\"How_many_properties_can_I_rent_with_the_flat_rate_tax\"><\/span>How many properties can I rent with the flat rate tax?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Unfortunately for apartment owners, the use of this tax regime is limited to the rental of a maximum of 4 apartments. From the fifth apartment the <strong>presumption of business activity<\/strong> arises for which it is necessary to have a VAT number.<\/p>\n\n\n\n<p>If you rely on online booking portals, the 21% withholding tax must be paid by the portal itself which will pay it directly to the treasury. The taxpayer must indicate this in their tax return. Introduction of the CIN for short-term rentals<\/p>\n\n\n\n<h2 class=\"wp-block-heading \\&quot;wp-block-heading\\&quot;\"><span class=\"ez-toc-section\" id=\"The_introduction_of_the_CIN\"><\/span>The introduction of the CIN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>(National Identification Code) is also confirmed for residential real estate units intended for short-term rentals. This legislation has the aim of combating tax evasion resulting from failure to declare holiday home rentals.<\/p>\n\n\n\n<p>The CIN must be displayed outside the building in which the apartment in question is located and must always be specified in rental advertisements both by landlords and by real estate brokerage activities or online portals.<\/p>\n\n\n\n<p>In case of non-compliance, significant financial penalties are incurred. Here are the specific cases and the sums.<\/p>\n\n\n\n<ul class=\"wp-block-list \\&quot;wp-block-list\\&quot;\">\n<li>For a property without CIN it ranges from 800 to 8000 euros,<\/li>\n\n\n\n<li>For failure to declare the CIN in the rental advertisement, the amount ranges from 500 to 5,000 euros and the immediate removal of the advertisement,<\/li>\n\n\n\n<li>For a property without safety requirements the fine ranges from 600 to 6,000 euros,<\/li>\n\n\n\n<li>For those who carry out business activities who have not requested the SCIA, the fine ranges from 2,000 to 10,000 euros.<\/li>\n<\/ul>\n\n\n\n<p>The decree contains specific provisions to be implemented in municipal and regional areas in the attribution of identification codes for properties intended for short-term rentals.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>This year&#8217;s budget law brought about a change in the taxation of properties rented on a short-term basis (eg. for 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