{"id":11000,"date":"2026-01-16T15:28:52","date_gmt":"2026-01-16T14:28:52","guid":{"rendered":"https:\/\/www.rlvt.it\/?p=11000"},"modified":"2026-01-16T16:34:15","modified_gmt":"2026-01-16T15:34:15","slug":"short-term-rentals-when-does-the-flat-rate-tax-apply-when-is-the-activity-deemed-to-be-a-business","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/short-term-rentals-when-does-the-flat-rate-tax-apply-when-is-the-activity-deemed-to-be-a-business\/","title":{"rendered":"SHORT-TERM RENTALS: WHEN DOES THE \u201cFLAT-RATE\u201d TAX APPLY? WHEN IS THE ACTIVITY DEEMED TO BE A BUSINESS?"},"content":{"rendered":"\n<p>With this Circular, We wish to inform you of&nbsp;<strong>an<\/strong>&nbsp;important&nbsp;<strong>amendment to the&nbsp;<\/strong>tax&nbsp;<strong>rules governing short-term rentals,&nbsp;<\/strong>introduced by Article 1, paragraph 17, of Law No. 199 of 30 December 2025 (&#8220;2026 Budget Law&#8221;), published in the Official Gazette on December 30, 2025 and effective as of January 1, 2026.<\/p>\n\n\n\n<p>The legislator has amended Article 1, paragraph 595, of Law No. 178\/2020, halving the threshold above which short-term rental activity is<strong>&nbsp;presumed to be carried out on a commercial basis.&nbsp;<\/strong><\/p>\n\n\n\n<p>This amendment&nbsp;<strong>significantly restricts access to the \u201c<em>cedolare secca<\/em>\u201d (flat-rate tax regime)&nbsp;<\/strong>for individuals who manage multiple properties, making the conditions that trigger the presumption of entrepreneurship much more frequent. As a result,&nbsp;<strong>a larger number of taxpayers may find it necessary to assess compliance with the obligations applicable to sole proprietors<\/strong>, such as, for example, VAT registration, registering with the INPS separate pension scheme, keeping accounting records, etc.<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" src=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/01\/Circular-04_2026_short-term-rentals-and-flate-rate-tax-regime-scaled.jpg\" alt=\"\" class=\"wp-image-11003\" width=\"543\" height=\"768\"\/><\/figure><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-black-background-color has-text-color has-background\" href=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/01\/Circular-04_2026_short-term-rentals-and-flate-rate-tax-regime-1.pdf\" style=\"border-radius:8px\" target=\"_blank\" rel=\"noreferrer noopener\">Download newsletter<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p> <a href=\"https:\/\/www.rlvt.it\/en\/short-term-rentals-when-does-the-flat-rate-tax-apply-when-is-the-activity-deemed-to-be-a-business\/\" class=\"x-btn x-btn-mini x-btn-flat more-link\">Leggi di pi\u00f9<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[69],"tags":[72,70,73],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SHORT-TERM RENTALS: WHEN DOES THE \u201cFLAT-RATE\u201d TAX APPLY? WHEN IS THE ACTIVITY DEEMED TO BE A BUSINESS? - RLVT<\/title>\n<meta name=\"description\" content=\"We wish to inform you of\u00a0an\u00a0important\u00a0amendment to the\u00a0tax\u00a0rules governing short-term rentals,\u00a0introduced by 2026 Budget Law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rlvt.it\/en\/short-term-rentals-when-does-the-flat-rate-tax-apply-when-is-the-activity-deemed-to-be-a-business\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SHORT-TERM RENTALS: WHEN DOES THE \u201cFLAT-RATE\u201d TAX APPLY? 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