New commitments from 2023

Short rentals, everything changes. Effective January 1, 2023, new reporting obligations to the Revenue Agency will take effect. The changes relate to leases not exceeding 30 days relating to residential properties. Let’s take a closer look at the situation.

From January 1, 2023in order to Contracts not exceeding 30 days Residential property will come into force new commitmentsFirst of all, Telecommunications Some data to the revenue agency.

Let’s see the main news in the following article.

Short-term leases: new commitments from 2023

Short rents, everything changes: the new commitments from 2023

From January 1, 2023, also for short rentals TheThe obligation to inform the Revenue Agency of the year of the lease contract and the cadastral data of the apartment rentedplus all other information is already mandatory today.

Novelty will affect Lease contracts not exceeding 30 days in relation to the residential propertyprescribed by natural persons, outside the conduct of commercial activities, even if it includes the supply of linen and house cleaning (this is also equivalent to decades sublease And the Privilege for use by third parties to look in itprovided that it is specified by natural persons, directly or through real estate brokers).

There are two main reasons behind the innovations introduced by the Revenue Agency:

  • more accurately determine the characteristics of the contract and the lease period;
  • Determining the exact property in the event that there are several contracts related to the same owner (cadastral data, in fact, allow appropriate checks to be carried out on the real estate unit based on the register of urban buildings and owners of the building).
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Short rentals: other news


In addition to the two new items just seen,Obligation to also inform all of the following data about short-term rentals:

  • 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.

For those who act as withholding agents and therefore apply a 21% withholding tax on rentals and fees, the communication must be sent exclusively through unique certificate. On the other hand, others will be able to make connections through Revenue Agency Remote Services By June 30 of the year following the date of signing and stipulating the contract.

Thelma Binder

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