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From the CAV to the Tourist Rentals (Italian Laws)

From the CAV to the Tourist Rentals (Italian Laws)

Do the new regulations create too much confusion? Let’s try to sort out all the information that the media give us during this period.

And let’s do it in a clear and simple way, stealing the idea from Home Consierge, of which you will find the link at the bottom.

The differences between CAV and Tourist Rentals

 

TOURIST RENTALS CAV
WHAT ARE THEY? it’s an apartment or a portion of an apartment it is a tourist reception facility
it’s a rent, it’s not an activity it’s a reception activity
it is not part of the extra-hotel sector it is part of the extra-hotel sector
mainly produces land or building income subject to the flat tax rate of 21% never produces land or building income, but always and only different income if occasional or business income if professional
it is subject, at the moment, to simple communication or, in certain regions to no communication it is subject to scia (segnalazione di inizio attività)
MINIMUM REQUIREMENTS it is not subject to those minimum structural and functional requirements, they simply need to be equipped with a toilet and an independent kitchen must meet minimum requirements (structural, functional) and provide services that are considered to be accessories, complementary or additional*
CLEANING AND LINEN SUPPLY cleaning and change of linen takes place exclusively before the start of each lease and not during the stay of the guest in addition to the supply on the day of arrival, the CAV can also provide cleaning and linen change services during guest’s stay
RECEPTION the reception of guests is not provided in a special reception area the reception of guests can be given in a reception area, with or without computerized access
FULL PROPERTY OR PORTION
it can also be a first home, a residence
it is always a second home not a residence
it can also be understood as the rental of a portion of accommodation it is always to be given in its entirety, without reserving spaces for itself
TAXATION may be subject to tax flat at 21% it can not take advantage of the reduced taxation
EXTRA SERVICES in its basic form of simple building income, it excludes the possibility of providing any additional or ancillary or complementary services can provide any complementary services (for example, shuttle to and from trains, etc.)
CONTRACTS must always be based on written contracts it is not obliged to write contracts, regardless of the length of the guest’s stay
PUBLIC SECURITY COMMUNICATION communicates the presences through the portal called “lodged web” only for stays not exceeding 30 days, instead over 30 days, there is the model of “cessione di fabbricato” and above all, the obligation to register the contract to the revenue agency communicates the attendance of the guest always and only through the web portal, regardless of the length of stay
SIGNS AND PLATES according to all the major consulting portals experts in the sector has the firm prohibition to affix signs, or plates has the obligation to have a plate exposed outside publicly visible
EMPLOYEES in its normal basic form that generates land income, it can not hire employees with VAT registration, can hire employees regularly to provide cleaning and linen change even during the guests’ stay
ENERGY PERFORMANCE CERTIFICATE is subject, everywhere in Italy, to the APE energy performance certificate of the building

it is not subject to an energy performance certificate

The points of contact between CAV and Tourist Rentals
  • BREAKFAST, both facilities can not and should not provide breakfast, even pay them at the bar downstairs or give free prepaid tickets to be used for breakfast outside
  • TOURIST TAX, both are interested if provided for by municipal resolutions. For the town of Orta, please read the article Who has to pay the residence tax in the Commune of Orta San Giulio? 
  • INSURANCE, both must take out insurance*
  • ADVERTISING, both, can easily advertise their prices both on their own site and on third-party portals for bookings and reservation 

 

*with regard to these specifications, in Piedmont, we are awaiting the regulation implementing the Regional Law n. 13 of 03/08/2017. At today’s date not yet published.

I would like to encourage you to be aware that italian case-law often suffers from changes, also significant ones. For this reason is always better to ask up to date information. You can contact me to the number +39 0322.911707 or through the mail address info@ortalloggi.com.

Alice – www.ortalloggi.com