This summer you will pay much more: taxes will increase, here’s to whom and by how much.
We are approaching the beautiful season and, although summer holidays are still a little far away, we are all already thinking about where to spend them and to book as soon as possible, so as to get the best place and the best price. There are those who prefer to go to a hotel and enjoy every comfort, or others they prefer the apartment, convenient and perfect for those who have needs or preferences regarding timetables and organization.
Those who believe in this second idea very often look for apartments to rent looking at online sites and relying on specific services, therefore contacting the owners directly to understand the actual availability and characteristics of the accommodation.
A detail to be aware of, however, concerns the taxation on holiday homes for those who rent out their apartments: the regulation of rental contracts with the option for flat rate tax, in fact, provides for the application of a rate of 26%. The Revenue Agency, however, specifies that from 2024 this percentage will drop to 21% for some types of income: here’s what it is.
21% rate for flat rate tax for holiday homes
According to the Revenue Agency, from 2024 the flat tax rate on holiday homes will drop from 26% to 21% for income deriving from short rental contracts and, above all, relating to a single property chosen by the taxpayer during his tax return. Starting from the second home leased, however, the percentage returns to 26%.
In the event that, within the same year and in reference to the same property, several short rental contracts are stipulated, the rate always remains 21%. The percentage rises to 26%, however, if there were two properties rented: on the first, at the taxpayer’s choice, the discounted rate is applied, while on the other the regular rate.
A few more details
The rental contract with the dry coupon is valid if and only if it is chosen by natural persons exercising a right real enjoyment or ownership of that property and who do not rent the same property within a professional activity, a business or their own profession.
In this case, the rental payments are not added to other income and consequently do not risk exceeding the Irpef bracket: the advantage of the flat rate tax, which therefore replaces the Irpef, is that of do not require stamp duty and registry, usually required for rental contracts.
