GUIDA COMPLETA AFFITTI BREVI: nuovi adempimenti affitti brevi

Summary

The video script discusses the intricacies of short-term rentals, providing clarity on the legal and regulatory aspects of this type of real estate activity. It clarifies the definition of short-term rentals as those lasting less than 30 days within a calendar year, distinguishing them from other types of rentals such as transient rentals and classic leases. The script outlines the necessary steps for legally renting out a property, including obtaining a certified start of activity notice (Scia), notifying the police of guests, and adhering to statistical communication requirements. It also addresses the new National Identification Code (CIN) requirement for short-term rentals starting from 2024, which will replace the Regional Identification Code (CIR). The video emphasizes the importance of safety regulations, such as having functional gas and carbon monoxide detectors and portable fire extinguishers. In terms of taxes, it explains the options available for non-business and business-oriented activities, including the use of the flat tax system (Cedolare Secca) and the choice between this system and the personal income tax (IRPEF). The script concludes by encouraging viewers to consult with a tax advisor to determine the most beneficial tax strategy for their specific situation and to share their thoughts and questions in the comments.

Takeaways

• 📚 **Understanding Short-Term Rentals**: Short-term rentals are defined as leases lasting less than 30 days within a calendar year, which is crucial for legal and tax purposes.
• 🏠 **Differentiating Lease Types**: It's important to distinguish between short-term rentals, transient rentals (like student accommodations), and traditional long-term leases which may last for years.
• 👮‍♂️ **Legal Obligations**: Hosting guests involves legal responsibilities, such as registering the start of the activity with the local SUAP office and notifying the police within 24 hours of the guest's arrival, depending on the duration of the stay.
• 📊 **Statistical Reporting**: There's a requirement to report statistical data, which varies by region and province, and failure to do so can result in sanctions.
• 🆔 **Identification Codes**: As of 2024, the National Identification Code (CIN) is mandatory for new short-term rental activities, replacing the Regional Identification Code (CIR) used previously in many regions.
• 🛡️ **Safety Measures**: Properties engaged in short-term rentals must comply with state and regional safety regulations, including having functional gas and carbon monoxide detectors and portable fire extinguishers.
• 💰 **Tax Implications**: The tax regime for short-term rentals has specific rules. For non-business activities, the flat tax rate via the 'cedolare secca' is applicable, with a rate increase from 21% to 26% from 2024 for short-term rentals.
• 🏡 **Choice of Property for Taxation**: If you have multiple properties for short-term rentals, you can choose one to be taxed at the 21% rate while the others are taxed at 26%.
• 📈 **Transition to Business Activity**: Operating more than a certain threshold of properties (often four) typically requires structuring the activity as a business, with implications for VAT registration and other legal and financial obligations.
• ⚖️ **Choosing Between CED and IRPEF**: Individuals can choose between paying a flat tax via 'cedolare secca' or having rental income taxed under the personal income tax (IRPEF), which may be beneficial depending on deductions available.
• 🤔 **Seeking Professional Advice**: Given the complexity of regulations and tax implications, it's advisable to consult with a tax professional to determine the best approach for managing short-term rental properties.

Q & A

What is the legal definition of short-term rentals according to the Italian law?

Short-term rentals are defined as leases that have a duration of less than 30 days within a solar year.

What is the difference between short-term rentals and transient rentals?

Transient rentals have a duration ranging from one month to 18 days and are typically used when renting to students for a semester or a year, whereas short-term rentals are for less than 30 days within a year.

What is the importance of the term 'solar year' in the context of short-term rentals?

The term 'solar year' is significant because it determines the 30-day limit for short-term rentals. Even if a property is rented out for a few days at a time repeatedly throughout the year, the total rental days must not exceed 30 within a solar year.

What is the obligation regarding the communication of guests to the police for short-term rentals?

It is a legal requirement to communicate the presence of guests to the local police within 24 hours of their arrival if they stay for more than 24 hours. For stays of up to 24 hours, communication must be made at the time of the guest's arrival.

How can one communicate guests to the police for short-term rentals?

Communication to the police is done through the 'Alloggiati' online portal, which allows for the electronic submission of guest information.

What is the CIN and how does it differ from the CIR?

The CIN is the National Identification Code, while the CIR is the Regional Identification Code. From 2024, it will be mandatory to have the CIN for new short-term rental structures or accommodations as regional databases will be unified.

Where should the CIN be displayed for short-term rentals?

The CIN must be displayed on all advertising announcements and likely on OTA (Online Travel Agency) platforms. It should also be displayed outside the rental property, such as on the door or key box for automatic check-ins.

What are the safety requirements for properties engaged in short-term rentals?

Properties must have functioning devices for the detection of flammable gases and carbon monoxide, as well as portable fire extinguishers in compliance with the law.

What are the tax implications for individuals conducting short-term rental activities non-commercially?

Individuals can use the 'cedolare secca' (flat tax receipt) system to pay a fixed tax rate on the income generated from rentals. The rate was 21% until the end of 2023 and will be 26% from 2024 for short-term rentals.

What is the difference between the tax treatment for short-term rentals and other types of rentals under the 'cedolare secca' system?

For short-term rentals, the 'cedolare secca' rate will increase to 26% from 2024, whereas for other types of rentals, the rates remain the same.

What is the significance of the number four in the context of short-term rental activities?

Having four or more properties dedicated to short-term rentals typically signifies an entrepreneurial activity, which may require setting up a business structure and could involve different tax obligations.