Affitto Ville Vacanze | Case Vacanze Lusso Italia | Ville da Sogno in Affitto | | Dry coupon for short-term rentals in 2024

Starting this year, a new regulation has changed the cards on the table for those dealing with short-term rentals. In addition to the introduction of the National Identification Code (CIN) and the new safety regulations for short-term rentals, there is a significant increase in the dry tax rate for short-term rentals. This innovation is included in the 2024 Budget Law (article 1, paragraph 63, law no. 213/2023).

Starting from January 1, 2024, the dry tax rate for short-term rentals will go from 21% to 26%. This increase in the flat tax rate to 26% only applies if you manage 2 to 4 properties intended for short-term rentals, i.e. rentals of less than 30 days. However, it will be possible to choose a property from these to which the 21% rate can be applied.

From the fifth rented property, the situation changes since it is mandatory to open the VAT number and it is assumed that the activity is carried out in a business manner (article 2082 of the civil code).

So, if you only own one property intended for short-term rentals, you can breathe a sigh of relief, as the rate remains at 21%. On the contrary, if you rent 2 to 4 properties for short term rentals, you will have to pay 26% flat rate tax.

It is important to note that the flat rate tax applies only to properties intended for short-term tourist rentals and does not include non-hotel facilities, such as bed and breakfasts or holiday homes.

This regulatory change has a significant impact on the taxation of short-term rentals and has important implications for those who manage more than one property in this sector. If you use online platforms like Airbnb and Booking.com to rent out your properties, it’s crucial to be aware of these changes.

January 2024