Non-entrepreneurial holiday home management
To manage a non-entrepreneurial holiday home (which ultimately can overlap with the tourist rental) according to the "Short Lets" method, it is necessary to present a "Declaration in lieu of the Deed of Notoriety" pursuant to the Presidential Decree of 28 December 2000, n° 445. I forms can be downloaded from the websites of the Municipalities of residence. Furthermore, as already mentioned, for the non-entrepreneurial management of a holiday home it is not necessary to open a VAT number . Non-entrepreneurial tourist rental is affected by both a municipal and regional regulatory loophole, despite the widespread diffusion of the phenomenon and the strong presence of second apartments in the area in the most famous tourist locations. From a fiscal point of view, a non-business tourist rental, in the absence of a VAT number, is managed by issuing the guest with a simple and non-fiscal receipt .
To be valid the receipt must include: The issue is in duplicate , one for the 10 best gps tracker services in Bangladesh owner and one for the guest The progressive number of the document , date and place of issue Owner details: Name and surname/Company Full address Tax code if you are an Italian private citizen Tax code/VAT number if it is a company or an Italian freelancer VAT number if it is a company or a freelancer belonging to the EU The total amount in numbers or words The item for which you are issuing the receipt The complete and legible signature and owner's details Holiday home tax compliance Income deriving from the carrying out of non-entrepreneurial holiday home rental activities must be declared, if the ordinary regime is opted for, in the RL framework of occasional incomes of the Single Form, provided that they relate to rental contracts stipulated for a duration not exceeding 30 days with the same subject.
The same applies to several different contracts of less than 30 days. Remember that expenses incurred for carrying out a non-entrepreneurial holiday home business, even those directly attributable and documented, are not deductible. VAT number: Not mandatory Number of properties: less than 3 in the same municipality Income tax return: Single Form, rental income as well as occasional Private contract/writing: advisable if rental longer than 30 days Remember that for non-business holiday homes, a simple, non-fiscal receipt will be issued (with the addition of a 2 Euro tax stamp if it exceeds 77.47 Euros) |
