The temporary content of the article 19 of the 2024 budget Law, approved last October 16th provides changes concerning the flat tax for short-term rentals, which seems destined to grow by a few percentage points.
It seems likely that taxation will increase from the current 21% to 26%.
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The purchase of prestigious properties represents a safe and profitable long-term investment. This type of property presents very peculiar characteristics that make it particularly recognizable; among the various, the uniqueness of the property shines clearly in terms of location, historical-artistic value, enviroment, architectural character/personality and - latest trend - energy efficiency. The attention to [...]
Short-term rentals are confirmed as a formidable weapon for making income from properties purchased as an investment. But the tax authorities are tightening their shirts to intercept the owners of second homes and transactions, so as not to lose this important piece of revenue. Meanwhile, with a Verdict issued at [...]
Italy can request withholding taxes on short-term rentals. This was stated by the EU Court which (partially) agreed with the Italian State deeming the law on short-term rentals introduced in 2017 to be legitimate. The European Court of Justice has declared that the Italy can request information and data on the leases made [...]
The short-term rental regime was introduced into our legal system with Legislative Decree no. 50 of 24 April 2017, in article 4. This is a particular form of tax regime dedicated to the rental of residential properties for a period not exceeding 30 days. The tax regime for short-term rentals applies [...]