Dry coupon on short-term rentals at 26%, is IRPEF still worthwhile or better? How to decide

Taxation on short-term rentals: what changes in 2024

Changes from next January 1st, provided that the parliamentary changes to the text of the budget law proposed in recent days do not occur, taxation on short-term rentals. The flat rate tax rate of 21% will only be applicable when the taxpayer rents out a single home; if there are 2 to 4 houses the rate rises for each rented house (including the first, in the current formulation of the law) to 26%. If the number of homes is five or more, the coupon is already not applicable and therefore the taxation takes place on the marginal Irpef, calculated on 95% of the rents, and furthermore the registration tax is paid, in the amount of 2% of the annual rent, divided between owner and tenant, the stamp duty, which for contracts that occupy up to 4 pages is 16 euros. Taxes which are not due when the coupon option is exercised as they are absorbed by the dry withdrawal. Compared to what happens with ordinary rental contracts, the coupon has two more advantages compared to Irpef taxation. The first is that the option for the coupon, which in ordinary contacts must be exercised upon registration of the contract, in short-term rentals can be exercised directly on the tax return, for the simple reason that contracts lasting up to 30 days are exempt from tax. registration requirement. The second is that there is no problem of updating the rent annually since the rental fee can be agreed upon from time to time.

08 Nov 2023

© Reproduction Reserved