In maneuver stamped by the Accounting Office – with the text rising to 154 articles (instead of 137 as in the draft) – The highly contested measure that raised the flat-rate tax on short-term rentals to 26% is being changed.. After the internal controversies within the government majority, with FI opposed to the innovation, now article 7 of the provision maintains the flat rate at 21% but only if "during the tax year, no contracts were concluded regarding that real estate unit through entities carrying out real estate brokerage activities or through entities managing online portals, putting people looking for a property in contact with people who have real estate units to rent."
The stamped text, therefore, provides that the flat rate tax remains at 21%, unless one resorts to brokerage firm o telematic portals, Such as Vrbo, Airbnb o Booking . Furthermore, those who rent two houses has 21% for the first and 26% for the second.
Budget: IRAP, DTA, and reserves rules confirmed for banks
Increase in IRAP by two percentage points, postponement of the DTAs and the possibility of drawing on the reserves with reduced rates in the first two years are confirmed in the stamped text of the Budget which instead sees changes, compared to the draft, with regards to the rule on passive interest and the deductibility of write-downs on credits.
And so on credit institutions the law now provides that the passive interests are “deductible at 96 percent of their amount for the tax period following the one in progress on 31 December 2025” with a gradual change to 99% until 2028. Changes also for the write-downs on creditsThe text now states that for credits in the first and second stages of credit risk, "the tax period following the one in progress on December 31, 2025, and for the three subsequent periods," "they are deductible, in equal installments, in the financial year in which they are recorded in the balance sheet, and in the four subsequent periods."
Budget: €20 increase confirmed for minimum pensions for over-70s
The increase in pensions for those in disadvantaged conditions from 1 January 2026, equal to 20 per month, will be paid only to those aged seventy or over. Confirmation comes again from the recently approved budget. The provision refers to Law 448 of 2001, which raised minimum pensions to the so-called "million lire" per month only for those over 70. The annual income ceiling for obtaining the benefit has been increased by 260 euros.
