Italian rules: how to rent an apartment or a single room for tourism purposes in Italy

Italian rules: how to rent an apartment or a single room for tourism purposes in Italy

The terms host and guest are an invention of AIRBNB: they do not find a legal correspondence in our Italian legal system. AIRBNB's mirage is to make the guests believe that what is done in the United States can also be done in other states, where there are different rules and laws.

 

The art.117 of our Constitution delegates to the single Regions (20) the legislative competence in matters of tourism. Each Region has enacted different tourism laws. Some Regions have inappropriately equated the tourist lease signed by private entities with a hotel-type accommodation business.

 

The Italian host should always clarify in his announcement and in the rules of the house what kind of activity he does: tourist leasing, Bed & Breakfast, CAV (Holiday House), Guest House and what kind of services he offers, included or not included in the price, to avoid unpleasant misunderstandings.

 

Any lease, including tourism, must be written to be valid. Few Italian hosts sign a contract with a tourist.  If the duration of the contract exceeds 30 days, the contract must be registered.

 

Many Italian hosts ignore or pretend they do not know they have to sign a tourist contract. "I only make Airbnb rentals", as if it were a tax-free type of contract formulated in the Cayman Islands, free from obligations. Some italians hosts sign contracts of pure fantasy.

 

Those who makes tourist lease can provide the cleaning service and change of linen, but can not provide breakfast to guests and adopt signs as an advertising medium. Some Regions forbid to advertise the lease on booking sites.

 

Only a Bed & Breakfast can provide breakfast to guests.

 

With regard to the receipt of the fee (if it is worth more than € 77.47 a stamp duty of € 2.00 must be imposed for each guest), I can tell you that the landlord (in this case, the creditor) is not required to release it ( it is not an obligation imposed by the law), unless it is requested by the guest (in this case, the debtor), pursuant to art. 1199 of the Civil Code.

 

If, on the other hand, you book a Bed & Breakfast or a CAV, the manager must not let you sign a lease: it is not a tourist lease. Do not confuse tourist rentals and Bed & Breakfast or CAV (only in Lombardy the tourist rental is equivalent to the CAV). A manager of a Bed & Breakfast or a CAV will never let you sign a lease.

 

Those who rent an apartment or a Bed & Breakfast or a CAV must:

 

° communicate in the Municipality the tourist location, Bed & Breakfast, CAV;

° communicate to the Police Headquarters the arrivals and departures of the guests;

° comunicate to the Province, for statistical purposes, the number of tourists;

° collect the tourist tax from the guest, if the Municipality requires it: for example, Rome will enter into agreements with the main market operators to define the payment procedures. The Roman hosts will collect the fee at least in the initial phase, as it happened in Bologna, Florence, Milan and Genoa where the tax is entered directly in the payment count that the guest must make.

° pay the taxes: declare the rents in the tax return.

 

I hope I have been helpful. I do not know if you've been able to follow me to the end, I strongly doubt it. Poor guest! You will think that Italy is a cage of madmen. I tell you a secret: with a dose of healthy realism, it is often what I think of my country.

 

Emily

8 Replies 8
Franco67
Level 2
Vaprio, Italy

Hi Emily,

are you a staff menber of Airbnb ?

What about the next rule, starting on August, on a registration code to show in the advertisement,

on CAV hosted in Lombardy ?

Sorry to disappoint you, , but I am not a member of AIRBNB staff. I’m just a forum user.

 

The Lombardy regional law n. 27/2015 also includes tourist leases in the CAV, transforming the landlord into an hotelier who runs a business activity. This is crazy. The regional legislator is not authorized to regulate matters (private law) of competence of the State.

 

The new law n. 7/2018 has exceeded this boundary, establishing an identification code to be assigned to houses and apartments for tourist use. It’s not accident the Government has decided to challenge this absurd law before the Constitutional Court.

Iris146
Level 3
Milan, Italy

Sono membro da dicembre 2016 e il mio b&b è in Milano centro.

Ho tutto in regola con comune, questura e città metropolitana.

Vorrei sapere come devo dichiarare le entrate del 2017. Cedolare secca? Anche se p.es. nelle mie entrate risultano le spese che io metto come pulizia.

Oppure come redditi diversi?

Qualcuno mi può  dare un consiglio, perché nessuno mi sa dare una risposta.

 

Grazie 

Iris

Forough0
Level 2
Ferrara, Italy

Ciao Emily

 

Thank you so much for your explenation .

I have an extra room and sometime I would like rent it by Airbnb. I am so rule based person so I want to know should I register my acitivty in Camera di Commercio in Bologna or just declare  mio reditto  to my commercialist?

When Airbnb pay the service fee tax to tax offcie in Italy in the meantime give our information to Agenzia  dell entrate or not? what I mean if a person dont pay the tax how does Agenzia delle entrate recognize tax payer?

is it possible our neighbour complaint us, why we rent our room to strangr whereas our guest is very silent and not make any problem in apartment ?

Rosa438
Level 1
Ouderkerk aan de Amstel, Netherlands

Dear Emily, thanks for the information! Would be even greater if someone of AirBnB would actually provide the information! What a great business model they have got: they get the money and you do the work for them!

 

I am wanting to rent out in Italy but the added fees are so high that my property becomes too expensive. I do not find any specification of what these costs are. Any idea anyone how you can actually ask AirBnB instead of friendly, well-informed co-hosts?

 

Thanks! Rosa

@Rosa438

 

Taxes for those who rent apartments in Italy

 

In Italy private individuals who rent apartments for the purpose of tourism have to pay state taxes and municipal taxes, where provided for by municipal law.

 

State tax

 

It is possible to choose between two different tax regimes:

 

1. IRPEF (personal income tax) = it is the ordinary system (rates from 23% to 43%, depending on your income bracket.

 

The taxpayer pays the higher of two amounts:

 

° cadastral value revalued by 5%;

 

° actual income that derives from the rent (actual rental reduced by 5%;

 

Example

 

Rate = 23% (income up to € 15.000.00)

 

Cadastral value revalued by 5% = € 485.00

 

Rent = € 750.00

 

Flat-rate deduction (€ 750.00 x 5%) = € 37.50

 

Actual income = € 712.50 (€ 750.00 - € 37.50)

 

Taxable income = € 712.50 > € 485.00 = € 712.50 = € 713.00

 

Calculation of IRPEF = € 713.00 x 23% = € 163.99 = € 164.00

 

2. CEDOLARE SECCA = it is a replacement system to IRPEF: it is a flat tax (rate 21%)

 

The taxpayer pays the higher two amounts:

 

° cadastral value revalued by 5%;

 

° actual income that derives from the rent (actual rental without a flat-rate reduction by 5%);

 

Example

 

Rate = 21%                        

 

Cadastral value revalued by 5% = € 485.00

 

Rent = € 750.00

 

Actual income = € 750.00

 

Taxable income = € 750.00 > € 485.00 = € 750.00

 

Calculation of CEDOLARE SECCA = € 750.00 x 21% = € 157.50 = € 158.00

 

IRPEF and CEDOLARE SECCA must be paid in two tranches (the first trance in June and the second trance in December)

 

Payment of IRPEF and CEDOLARE SECCA (tax forms) = Redditi PF or 730

 

Municipal tax

 

1. IMU

 

2. TASI

 

Only on second homes (the first non-luxury home is exempt from paying IMU and TASI).

 

The ordinary rates (not reduced rates) are set by the different Municipalities.

 

TASI is charged to the host and the guest: the percentage payable by the guest is decided by the Municipality (between 10% and 30%), but if the hosting is not exceeding 6 months in the same calendar year, TASI is levied on the host.

 

The tax must be proportionate to the months and the ownership percentage (partial/full)

 

Example

 

Category of real estate = A / 3

 

Multiplier = 160

 

Rate = € 0.76%

 

Cadastral value revalued by 5% = € 656.25

 

Months = 12

 

Ownership = 100%

 

TASI = € 656.25 x 160 x 0.76% x 12/12 x 100% = € 798.00

 

IMU and TASI must be paid in two equal tranches (the first tranche in June and the second tranche in December)

 

Payment of IMU and TASI (tax form) = F24

 

hi all.

I need help from some italian host...that's why i'm trying to understand all I have to do start my experience but it's hard...

I know we have to propose a contract for short rents and that this contract should not be registered what contract do you propose? do you propose the model called RLI? or is it just a private writing between owner and guest? does anyone have a copy to show me?

 

So I am confused by the Italian Laws, which isn't a surprise probably!

Can anyone clarify please, if you rent on a short term tourist lease using cedolare secca and without a partite iva, without additional services such a breakfast, and you get tourist contracts signed for each person:

 

1) Do you have to register with the Municipio?

2) Do you have to register guests with the Servizio ALLOGGIATI WEB?

 

It has confused me because when I read the details on Servizio ALLOGGIATI WEB, it says  "L'accesso al servizio potrà essere richiesto dal titolare della licenza dell'esercizio ricettivo" and you only get a license if you register with the Municipio and I am not sure that is required for private tourism rentals.