It concerns leases of real estate concluded through digital platforms for a specific period of less than one year and where no services other than accommodation and bed and breakfast are provided.
Short-term leases concluded privately and not through digital platforms are treated as common residential leases and are declared with a Real Estate Lease Information Statement, unless other services are provided, in which case the income is considered a business activity (POL.1187/2017).

No. (POL.1059/2018 "Application of VAT provisions to short-term leases of real estate in the context of the sharing economy").

So far, no, but by joint decision of the Ministers of Economy and Development, Finance and Tourism, for reasons related to the protection of housing, geographical areas may be defined where restrictions on the availability of real estate for short-term rentals will apply as follows:
- No more than two (2) properties per income beneficiary's Social Security number shall be allowed for short-term rental.
- The lease of each property shall not exceed ninety (90) days per calendar year and for islands of less than ten thousand (10,000) residents, sixty (60) days per calendar year. The duration of the previous subparagraph may be exceeded if the total income of the lessor or sub-lessor, from all the real estate available for lease or sub-lease, does not exceed twelve thousand (12,000) euros in the relevant tax year.

- Up to EUR 12,000, at a rate of 15%
- From EUR 12.001 to EUR 35.000, at a rate of 35%
- From EUR 35.001 and above, at a rate of 45%

Because the factors for each of us are different, our company having experienced accountants - consultants undertakes to examine all the parameters to guide you in making the right decision.