Short-term and holiday lets in Italy
When a let of up to 30 days is a short let, which services turn it into a business, the choice between the cedolare and IRPEF and the taxable base with cleaning and utilities. Then the duties of platforms and agencies: the 21% withholding on account, tax code 1919, reporting data by 30 June, the tourist tax and the owner's balance. Rules for 2026.
Intermediate2 modules46 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Recognise a short-let contract and the cases that fall outside it
- Separate the ancillary services allowed from the extras that turn letting into a business
- Choose between the cedolare secca flat tax and ordinary taxation, knowing where and when to elect
- Work out the taxable base when the price includes cleaning, linen or utilities
- Handle the cases of the sub-landlord, the borrower under a loan for use and co-owners
- Recognise which intermediaries have duties and at what stage of the contract
- Work out the 21% withholding on the right amount
- Pay the withholding over with the right tax code and certify it to the landlord
- Send contract data on time and know the penalties
- Handle the tourist tax and the keeping of records
- Read, as an owner, the withholding suffered in your own return
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountWhen a let counts as short and how it is taxedWhat you will be able to do
- Recognise a short-let contract and the cases that fall outside it
- Separate the ancillary services allowed from the extras that turn letting into a business
- Choose between the cedolare secca flat tax and ordinary taxation, knowing where and when to elect
- Work out the taxable base when the price includes cleaning, linen or utilities
- Handle the cases of the sub-landlord, the borrower under a loan for use and co-owners
- Module 224 minFree — no accountPlatforms, agencies and withholding: the intermediary's dutiesWhat you will be able to do
- Recognise which intermediaries have duties and at what stage of the contract
- Work out the 21% withholding on the right amount
- Pay the withholding over with the right tax code and certify it to the landlord
- Send contract data on time and know the penalties
- Handle the tourist tax and the keeping of records
- Read, as an owner, the withholding suffered in your own return
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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Run the numbers
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Step-by-step guides to the official forms cited in this course.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.