Further updates about the important changes to the treatment of rental income in Italy mentioned below – the new Airbnb law. Recent legislation (D.L. 50/2017) introduces new rules on tourist rentals, which are defined as those of under 30 days. As of 1st June 2017 there will be an option to have the gross rental income taxed at a fixed rate of 21% under what is known as the “cedolare secca”. No costs are allowed against this income. We should make clear that for those who rent out their property directly, without using online portals or other intermediaries, this is only an option, so there is nothing to prevent you continuing to declare the rentals as you have to date.