Many people who buy
second homes in Italy, buy with the intention of renting it out in their
absence. There is however a legal procedure to be followed. For 2021, there are also protocols to be followed: flexibility and reassurance in a sound insurance would seem to be the best advice available.
1. By default, renting out a property
in Italy means earning an income on Italian soil.
2. This means you are liable to pay
Italian taxes on that income whether you are resident in Italy or not (and whether or not
you pay your annual taxes elsewhere).
3. Taxes on rental income can be a flat
21% with no deductibles, or depending on how you set up your activity, they can vary.
4. Deposit of an annual tax return for
the activity is required.
5. A rental activity must be registered
with the local Comune (local municipality), local Questura (police) and the relevant regional offices. The registration
for all three is a matter
of paperwork; each office
issues the rental property a
username and password to
access each online platform.
6. All guests should be registered at
the Questura within 24 hours of arrival which can be done
7. A visitor's tax is due to the Comune
for each guest - a minimal amount but it helps to fill the local coffers – this can be
collected by you and paid via bank transfer every trimester.
8. Specific insurance to cover rental
guests/a rental activity is advisable. This is different to third party insurance.
9. All domestic help should be legally
hired. There are ‘seasonal’ options which can cost approx. E.50-E.60 per month on top of the hourly rate
With regard to
renting out 2021, one of the recurrent themes is that of insurance (or the
possible lack of it): this year it would seem there is more wriggle room
regarding refunds for force majeure and extenuating Covid-related
circumstances; the concept is that whoever may sign up for a holiday this year,
is already aware of the associated risks and therefore could forfeit any
As a consequence,
if you rent out your property, it would be advisable to check the portals with
whom you advertise and check out exactly what insurance coverage they are
providing. It would also be advisable to enquire about personal insurance cover
should, a guest for instance, contract Covid and be expected by the local
authorities to quarantine in your property. Having surfed the web for the last
two days, what basically stands out is the paucity of information as to what
happens in such circumstances, other than the obligation to contact the local
There is an equal
paucity regarding cleaning guidelines and protocols that should be followed, so
a safe bet for 2021 would be to follow last year’s guidelines:
10. Advise your guests to bring masks – they are required for entering into
any enclosed space and
anywhere there may be crowds/groups of people.
11. It is
advisable to leave at least 24 hours between a departure and new arrival.
12. Pre-clean sanification: this requires a simple spray machine filled with
alcohol or an appropriate chlorine based product to spray all surfaces, giving
particular attention to bathrooms,
kitchens, door knobs and handles until everything has been covered. The advantage of using alcohol is that it
dries immediately allowing even mattresses, pillows, sofas and cushions etc… to
be given a good going over. The house may smell like a distillery afterwards, but at least it will be virus free!!!
should be requested to bag their linens and towels before departure
should be requested to bag and remove their rubbish from the property when they leave.
The most helpful
informative website regarding insurance, the policies of the big rental portals
2021 and other, is by far https://your.rentals/blog/
All of this
information has been carefully sourced, but please double check its accuracy before
taking any action.