Short-term rentals: from 2026 facilitated regime only up to 2 apartments
The 2026 Budget Law (L. 199/2025) introduces a substantial change to the short-term rental tax regime: from January 1, 2026, the maximum threshold of apartments that can benefit from the facilitated regime decreases from 4 to 2 apartments per calendar year. Beyond this threshold, the presumption of business activity automatically triggers with consequent obligation to […]