To university students away from home, tourists on vacation, in Rome, Milan, Naples: have you ever thought about renting rooms in your home? You have a free room, which I could easily rent to someone and therefore earn some money, to round off the salary or help pay the mortgage, for example.
There are not rare cases of families or individuals who decide to rent a room in their private home: certainly, to the detriment of a little privacy that will undoubtedly be lost, but certainly generating an additional source of income that, these days, is not it’s a small thing. Let’s see how to behave and comply with the various cases.
How to rent rooms
1. Short term rentals (less than 28 days) . If the rent to a particular person lasts less than 28 days in a year, it is not necessary to register the rental contract with the Revenue Agency, but a “private writing”, ie a contract between the parties, is sufficient. Obviously at the end of the rental period you will have to issue a receipt to the person, which you can use for the tax return (with Unico model or 730, depending on your case) and then pay the taxes due.
In this way you can rent your room to several people (typically the case of renting tourists) during the year. Be careful though: you can rent for a maximum of 9 months a year.
2. Medium / long term rentals . If the rent lasts from one month to 18 months, it is called “transitory type rent”. In this case, the contract must be registered with the Revenue Agency. For registration you will have to pay a fee equal to 2% of the annual fee (this amount is to be divided into two, in equal parts, between the owner and the tenant). Furthermore, as regards taxation, you can choose between the ordinary regime or that of the dry coupon.
The transitional contract is not renewable. At the end of the contract, therefore, you can only enter into a new contract.
3. Long rentals . If you know the person you are renting to and you already know that the rent will last for a long period, you can enter into a “4 + 4 rental contract”. Obviously this contract too must be registered with the Inland Revenue and allows you to choose between ordinary taxation or dry coupon. unless one of the parties communicates an early cancellation.
Remember that renting “in black”, as well as illegal, is also risky, because the tenant has the opportunity to report you and obtain payment of a very low rent. If you believe you are not an expert in the field of rentals and taxation, you can rely on your accountant or real estate agencies specializing in rental management.