On the subject of short rentals And dry coupon The 2024 brought some important news. On the basis of the provisions of the Budget Law, in fact, for the residential rentals lasting no more than 30 days for multiple apartments one appliesrate at 26% starting from second home. Specifically, the measure concerns the rental contract of the second, third and fourth house, from the fifth house the VAT number must be opened. For a single rented apartment the rate remains at 21%. The Tax Office is now providing further clarifications.
TO Tax Todaythe online magazine of the Revenue Agency, was asked: “If I rent the same real estate unit several times during 2024 through short-term rental contracts and choose the flat rate tax regime, can you confirm that the tax rate is 21% and not 26%?”.
Short leases, the news on flat rate taxation
In providing its response, the Tax Office recalled that from 1 January 2024as required by thearticle 1, paragraph 63, of law no. 213/2023who chooses the flat rate tax regime for Irpef taxation of land income deriving from short-term rental contracts must calculate the substitute tax to be paid by applying the new tax rate of 26%. But he also underlined that the same rule provides for the reduction to 21% for income deriving from short-term rentals relating to a real estate unit identified by the taxpayer during the tax return.
In light of this, since the taxpayer who asked the question grants short-term rentals, even if several times, a single home must apply therate of 21%. The tax authorities then specified that, “if, hypothetically, there were two properties rented, the rate of 21% would be applied to the income deriving from the short-term rental of one of the two (chosen by the lessor), while the rate of 26% would be applied to the other. %”.
Tags: Shortterm rentals flat rate tax clarifications tax authorities idealistanews
