The Revenue Agency confirms that it will be possible to apply the flat rate coupon at 10% (instead of the 21% rate) also on short-term rentals, those from one to 18 months. But not on all: only on the approximately 120 contracts of this type stipulated in the provincial capitals and metropolitan areas, i.e. the centers in which the owner cannot freely apply the market rent, but must respect the minimum and maximum prices set by local agreements.
Basically, these are short-term lease contracts stipulated in the Municipalities included in the metropolitan areas of Rome, Milan, Venice, Genoa, Bologna, Florence, Naples, Turin, Bari, Palermo and Catania, as well as in the Municipalities bordering these areas and in the other provincial capital municipalities.
The clarification of the Income is of an interpretative nature, therefore it has retroactive value. This means that those who paid with 21% will be able to present a supplementary declaration in favor of recovering the difference.
According to the law, it is possible to enter into a short-term rental contract "to satisfy particular needs of the owners and/or tenants", mainly for work. The need must be mentioned in the contract and, if it belongs to the tenant, it must be proven with documentation attached to the contract.
