Starting from July 2017, “Cedolare Secca” Tax rate 21% on Short-Term Rent (up to 30 days).

In accordance with Art. 4 D.L. 50/2017, are considered “Short-Term Rent” all rents with residential use, for less than 30 days. The contract may be stipulated directly from a person or through an intermediary (also through online website).

The income on which is calculated the “Cedolare Secca” tax, is excluded from Total Income and it can’t be the target of Deductions for Costs. For this reason is not always convenient to choose this option and we advise to contact your personal Tax Consultant.