Renting your house or apartment for “touristic” purposes

1 Min. - tempo di lettura
In the previous issue of The Mag, Lawyer Cancellieri talked about “Freedom of Speech“.
In this, however, he talks about renting your house for touristic purposes.

In a recession, owning a second home can be a burden because of extra taxes to pay. Your entrepreneurial spirit can transform the problem into a form of income, thanks to the “Rental For Touristic Purposes” regulation.

Michele Cancellieri

Michele Cancellieri

It can be a casual activity with no need for opening  a “Partita IVA”. Here is some guidance about following the law.
The matter is controlled by Regional legislation. According to the Umbrian law n. 18 of 2006, a “house or apartment rented for touristic purpose” has to come with furniture, with independent bathroom and kitchen. The rental price should include all utilities (electricity, water and gas), and rentals can last from a minimum of a week to a maximum of six months.

You can rent a maximum of two properties, in order for the rental to be classified as a non business activity. If you are renting more than two properties there are different and more complex responsibilities, including opening a “Partita IVA”. The units rented for touristic purpose must be certified by the City Hall to be  defined as a residential living space. You will also need certification from the sanitation department. The owner must be found “moral” according to the Public Security Text, and he/she must be properly insured to protect all concerned.

The City Hall must be notified of the exact location and ownership of every unit, as well as the rental prices. The owner must comply with public security and tax obligations.  All guests must be registered at the Local Police station within 48 hours of arrival with a form you can easily buy. The payment has to be certified with a simple fiscal receipt, with a 1,81 Euro stamp if the amount is more than 77,47 Euro. If the period of rental is more than 30 days, a contract is needed between the owner and the guest, and this contract has to be registered with the “Agenzia delle Entrate”. The total income from the sum of the rentals has to be reported when declaring your taxable income.

Every City Hall may have slightly different regulations for how to notify them about your intention to launch such an activity, so I suggest you have a talk with somebody from your town’s Tourist Office  before inaugurating your “rental for touristic purpose”.

Michele Cancellieri


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