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Platforms, agencies and withholding: the intermediary's duties
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Short lets: tax rules and rules for intermediaries, chapter « Le regole per gli intermediari » (April 2026 update) — verified on September 25, 2026
- Gazzetta Ufficiale — Decree-Law 50 of 24 April 2017, Art. 4, paragraphs 4 to 6, text in force in 2026 (withholding, non-resident intermediaries, tourist tax) — verified on September 25, 2026
Contents linked from this module
- The Certificazione unica
The statement in which withholding agents certify amounts withheld, including those on short-let fees.
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.