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Short leases, from 2023 Mandatory notification of the year of lease and cadastral data of the house

Short leases, from 2023 Mandatory notification of the year of lease and cadastral data of the house

Short rents, the obligation to notify the Revenue Agency of the year of the lease and cadastral data of the house. The March 17, 2022 ruling states this, and the changes also pertain to real estate brokers or those who operate telecom portals. The rules are effective from 2023.

short rentalsas of 2023 Commitment to Contact a revenue agency Year of lease and cadastral data of the rented apartment.

to predict is Judgment March 17, 2022.

The obligation also applies to short-term leases signed with the intervention of real estate brokers or those who manage remote gates.

The connection must be made through the remote services of the financial department by June 30 From the year following the date of signing the contract.

The rules to be respected are the ones he set Saving July 12, 2017 It is supplemented by a recent practice document of the revenue agency.

Short rentals, from 2023 Mandatory reporting of rental year and cadastral data of the house

The Judgment March 17, 2022 news reports on short rentals.

Revenue Agency – Provisions March 17, 2022
Provisions for the implementation of Article 4 paragraphs 4, 5 and 5 bis of the legislative decree April 24, 2017, n. 50, adapter, with amendments by law of June 21, 2017, n. 96, containing urgent financial allocations, initiatives for local authorities, other interventions for earthquake-affected areas and development measures.

From 2023 It will be necessary to inform the Revenue Agency of two other elements:

  • L ‘rental year;
  • The Cadastral data from the rented apartment.
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The obligation will also affect the lease agreements signed with the intervention real estate brokers or those who manage remote gates.

Specifically, referring to Lease contracts not exceeding 30 days Related to real estate for residential use, provided for by natural persons, outside the exercise of commercial activities, even if it includes the supply of linen and house cleaning.

The definition is inArticle 4 of Legislative Decree No. 50 of 2017.

These contracts are equivalent to me Sublease Agreements It is a privilege for third parties to consider.

In this case it must be stipulated by normal peopledirectly or through real estate brokers.

there Expiration Must be taken into account is that June 30 From the year following the date of signing the lease agreement.

Short-term rentals, which is also an obligation for real estate agencies and portal managers

The rules that must be respected for the reporting of short-term leases are established by Providing Revenue Agency on July 12, 2017.

This provision has been supplemented by the provisions of the last judgment of the financial management.

New obligations relating to data from communications to the revenue agency is also concerned real estate agents Which remote gate managersWith the aim of contacting those looking for a house for a short period and who intend to rent it.

Persons who, as withholding agents, apply a 21 percent withholding tax on rents and payments must meet the new obligation through the individual certification.

On the other hand, other subjects have to make communications through the remote services of the revenue agency through Deadline June 30 From the year following the signing of the contract.

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The innovations presented have a dual purpose:

  • Determine more precisely the properties of the nodes and rental period;
  • Identification of property in case More contracts Related to the same owner.

Cadastral data allows verification of the real estate unit based on urban building registry that they home owners.

The data That should be included in the communication are the following:

  • Lessor’s name.
  • the title of the lessor;
  • tax law for the lessor;
  • Duration of the contract;
  • The address of the rental property;
  • the total consideration amount;
  • reference year
  • Cadastral data of the leased property.

The new ruling states:

“For contracts relating to the same property stipulated by the same lessor, data transfer can also be carried out in aggregate form.”

Finally, the referee also agrees to New Technical Specifications Operating from communications related to 2021.