The obligations of real estate intermediaries in the discipline of “short-term rentals”: The dictum of the Council of State between doubts and confirmations
Journal title RIVISTA ITALIANA DI DIRITTO DEL TURISMO
Author/s Antonio Felice Uricchio, Salvatore Antonello Parente
Publishing Year 2025 Issue 2025/44
Language Italian Pages 41 P. 104-144 File size 490 KB
DOI 10.3280/DT2025-044006
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The rules on ‘short-term rentals’, as set forth in Article 4, Decree-Law No. 50 of 24 April 2017, and Order No. 132395 adopted by the Revenue Agency on 12 July 2017, fall outside the scope of Directive 2015/1535/EU of 9 September 2015, concerning the preparation of rules relating to ‘information society’ services, without any obligation of prior notification to the EU Commis-sion. The obligations to collect and report to the tax authorities the data on short-term rent-al contracts concluded by intermediaries through the platform they operate and the obligation to withhold tax in connection with the sums received as a result of the booking do not entail any infringement of the principle of freedom to provide services under Article 56 TFEU. In contrast, the obligation to appoint a tax representative for real estate intermediaries who are not resident or not established in Italy conflicts with the above-mentioned principle.
Antonio Felice Uricchio, Salvatore Antonello Parente, Gli obblighi degli intermediari immobiliari nella disciplina sulle “locazioni brevi”: il dictum del Consiglio di Stato tra dubbi e conferme in "RIVISTA ITALIANA DI DIRITTO DEL TURISMO" 44/2025, pp 104-144, DOI: 10.3280/DT2025-044006