Italy: 21% cedolare secca limited to one STR per taxpayer
The Agenzia delle Entrate confirms the preferential 21% cedolare secca rate on short-term rental income is per-taxpayer, not per-CIN. Each host designates exactly one qualifying property. All others pay 26%. The third unit triggers mandatory Partita IVA and full IRPEF.
Regulation Radar
Italy’s Agenzia delle Entrate has published a definitive FAQ clarifying how the 21% cedolare secca rate applies to short-term rental hosts with multiple properties. The answer, long awaited by property managers and tax professionals, is clear: the preferential 21% rate is per taxpayer, not per-property.
One CIN, one 21% rate
Caught by the Regulation Radar
Italysweeping 36 marketssources checked 2 days ago
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