Accommodation in holiday lets is covered by regional legislation.

Article 1 of law no. 431 of 9.12.1998 and articles 1575 and following of the civil code govern relations between the locator and the guests accommodated, whilst article 27 bis of regional law no.11/2013 governs the reporting of the accommodation’s statistical data.

2017:    Article 4 of Legislative Decree 50/2017, converted into law (96/2017) introduces new tax requirements for holiday lets. The following is the text of the law and the Revenue Agency Circular on the flat rate tax.