Making the election, short lets and payments

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Short lets, property designated in the return — 21 %
  agenziaentrate.gov.it · 2026 rules
• Short lets, second property — 26 %
  agenziaentrate.gov.it · 2026 rules
• Flats that may be used for short lets under the cedolare, from 2026 — 2
  agenziaentrate.gov.it · 2026 rules
• Advance, as a share of the previous year's cedolare — 100 %
  agenziaentrate.gov.it · 2026 rules
• Previous year's cedolare above which an advance is due — 51.65 €
  agenziaentrate.gov.it · 2026 rules
• Advance below which it is paid in a single instalment — 257.52 €
  agenziaentrate.gov.it · 2026 rules
• First advance instalment — 40 %
  agenziaentrate.gov.it · 2026 rules
• Second advance instalment — 60 %
  agenziaentrate.gov.it · 2026 rules

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