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  • Studio Paci

🏠 Flat Tax 2024: News and Impacts on Short-Term Rentals

The 2024 Budget Law introduces significant changes in the flat-rate tax, a taxation that concerns short-term rentals and some measures related to new safety standards.

📜 Overview of Changes in the Flat-Rate Tax

Starting from January 1, 2024, the flat-rate tax will undergo substantial changes.

For short-term rentals, defined as leases not exceeding 30 days, including additional services such as linen supply and cleaning, there will be an increase in the flat-rate tax rate.

This increase, from 21% to 26%, will be applied starting from the second rented property, while maintaining the rate at 21% for the first property.

This will result in higher taxation for landlords who own and rent out multiple properties for short periods.

The 2024 financial manoeuvre not only modifies the flat-rate tax rates but also introduces other novelties, such as the introduction of the National Identification Code and the imposition of certain safety obligations.

🔒 Safety in Short-Term Rentals: New Standards for Tourist Leases

In the context of the Advance Decree, a recent amendment highlights short-term rentals, emphasizing tourist leases.

This regulatory innovation aims to strengthen the safety of guests and owners.

Properties used for tourist rentals are now required to comply with strict safety standards for installations, as prescribed by state and regional laws.

Specific emphasis is placed on preventing risks related to combustible gases and carbon monoxide, mandating the installation of functioning detectors.

It is also crucial to comply with the standards for portable fire extinguishers, which must be placed in clearly visible and accessible areas.

The regulation requires each property to be equipped with one extinguisher per 200 square meters of surface area and at least one per floor.

Managers of such properties are encouraged to make updates, where necessary, to comply with these strict criteria, thus ensuring a protected environment in accordance with regulations for their guests.

🏢 Implications for Property Owners and Leasing Strategies

Property owners should reconsider their leasing strategies in light of this new taxation.

It might be more advantageous to limit the number of properties used for short-term rentals to contain the tax burden.

Careful management of rentals and compliance with tax regulations become crucial aspects.

📈 Final Considerations and Perspectives for the Future

Property owners should diligently review their leasing strategies in light of the recent tax changes.

It could prove highly beneficial to limit the number of properties used for short-term rentals to keep the overall tax burden under strict control.

Furthermore, it is of paramount importance to emphasize that meticulous and careful management of rentals, coupled with full compliance with current tax regulations, are absolutely essential elements to consider in order to prevent possible future complications.

In this specific context, tax planning and adaptation to new regulatory provisions are essential aspects to ensure effective property management, free from impediments and in line with current laws.


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