top of page

Short tourist rental: how it works  

For the search for accommodation, a formula that is becoming increasingly popular is that of short rent, a type of rental governed by a temporary contract that is periodically renewed.

How the short rental works

Short-term rent is one of the most widespread trends in recent years, because it allows you to lighten the costs deriving from the ownership of a property, and is also more convenient for those who decide to rent an apartment for a limited period of time.

The rental contract, in fact, does not exceed 18 months and is therefore ideal for those who move to a city only temporarily.

There are two different types of short-term rental contracts:

  • Short tourist rental, when you return within 30 days of stay

  • Transitional rent, when you decide to rent an apartment for more than 30 days, but in any case within 18 months

In the first case, that is to say for the short tourist rental, the contract will not require any registration with the Revenue Agency, while in the case of a short transitory rent, a certification with a revenue stamp will be required.

Tax rules for short term rentals

The short rental contract is governed by Legislative Decree 50/2017 which provides a definition of short tourist rentals and which requires that:

  • Apply a flat rate coupon to short tourist rentals up to thirty days

  • The data relating to the contracts are communicated and a withholding tax of 21% is requested "on the amount of the fees and payments at the time of accreditation".

Furthermore, in the case of short tourist rental, the owner must issue the tenant with a receipt, also requesting the tourist tax provided by the municipality.

In the case of the short transitional contract, however, it is necessary to refer to the same rules that govern a traditional residential contract. This formula may also be renewed, but on condition that the characteristics that attest to its temporary nature remain unaltered.

The advantages linked to this type of rent are therefore considerable, both for the owner of the property who, relieved of the obligations of a traditional rental, will be able to use the apartment whenever necessary, both for the tenant, and thanks to this type of the contract will be able to contain expenses.

bottom of page