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When a let counts as short and how it is taxed
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 locazioni brevi e la cedolare secca » (April 2026 update) — verified on September 25, 2026
- Gazzetta Ufficiale — Decree-Law 50 of 24 April 2017, Art. 4 « Regime fiscale delle locazioni brevi », paragraphs 1 to 3, text in force in 2026 — verified on September 25, 2026
- Gazzetta Ufficiale — Decree-Law 50 of 24 April 2017, Art. 4, later version: paragraphs repealed by Legislative Decree 117 of 19 June 2026 — verified on September 25, 2026
Contents linked from this module
- Letting property under the cedolare secca
The two short-let rates, the two-flat limit and the calendar of balance and advance payments.
- Work out the cedolare secca
Applies the right rate to the rent, including the short-let rates.
- Registering a lease
The procedure to follow if you choose to register a short contract voluntarily.
- Work out IRPEF band by band
To estimate what the short let would cost under ordinary taxation.
- The 730 form
The return in which the cedolare on short lets is elected and the withholding is offset.
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.