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Circolare n.24/E del 12/10/17 Agency Revenue – Explanatory clarifications on short lease management (Art. 4 D.L.n.50/2017)

Circolare n.24/E del 12/10/17 Agency Revenue – Explanatory clarifications on short lease management (Art. 4 D.L.n.50/2017)

Following the new regulations on short leases (you can read my article on the link The new tax on Holiday Rentals), the Revenue Agency is expressed in an explanatory circular that you can read by downloading the pdf to the link Circolare n. 24 del 12/10/2017 – chiarimenti tassa casa vacanza

The “short term lease contracts” are contracts for the lease of residential real estate of a duration of not more than 30 days, stipulated by natural persons outside the scope of business activities.

I summarize here the themes that seem to me to be more relevant.


The discipline referred to in art. Article 4 of Legislative Decree 50/1017 applies to short-term leases, that is, to leases residential property for a term not exceeding 30 days.


Article 4 of Legislative Decree 50/1017 also refers to contracts involving the provision of linen and cleaning services for premises.
The Agency clarifies that the services are essentially “strictly functional for short-term housing needs” and “closely related to the use of the property” (for example, wi fi, air conditioning, utilities).


The Agency clarifies that, for the purposes of this Act, both estate agents and online booking platforms are considered in the same way.

Fulfillment by intermediaries
  • If they intervene in the signing of the contracts, the mediators must communicate the relevant data, identified by the Revenue Agency’s Decree of 12 July and retain the elements based on the information communicated;
  • If they incase or engage in the payment of the rental fee or gross remuneration, they must pay a 21% retention and retain the payment details or their respective charges.

In fact, those who do not materially move the money, but merely carry out the normal activity of contacting the parties, must still communicate the data to the Revenue Agency, by means of the expected annual declaration, while those who materially incase rental fees must also pay the 21% deduction.

Data trasmission

The data to be transmitted has already been disclosed by the Order of 12 July 2017, namely the name, surname and landlord’s tax code, the duration of the contract, the amount and address of the property.

For contracts relating to the same property and stipulated by the same lessor, the communication can also be made in aggregate form.

The data must be transmitted by June 30th of the year following the conclusion of the contract through the Revenue Agency services in accordance with the technical specifications that will be published on the Agency’s website. (For 2017, the communication must cover, as is well known, only contracts concluded from 1st June of that year.)

Tourist tax

There is no clarification regarding tourist tax (for which, however, it is recalled that the intermediary is responsible for the payment only if it collects the fees or intervenes in payment of the same) as a tax which is not the responsibility of the Revenue Agency.

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

Alice –