This guide briefly sets out the main Italian income tax issues arising on the purchase or use of residential, urban (ie. non agricultural) real estate in Italy to carry on a lettings business.
Apart from the income tax, if you rent out property who may also need to collect and hand over the tourist tax to the local authority where the property is situated. Some local authorities around Italy (mainly those in the main tourist centres) have instituted a local tourist or occupancy tax. Airbnb has entered into agreements with a view cities to manage this on behalf of the landlord.
Re-load the page if you don’t see a document window below.