Do you want to rent out your property and are wondering if a lease is needed for Airbnb? To rent a property for tourist use it is mandatory to enter into a written contract that allows you to protect yourself in the event of disputes with your guest. Together with our partner Airbnb we have created a practical guide to help you choose the right contractor.
When do you need to take out a lease for Airbnb and when not?
For all rentals, including tourist rentals, it is mandatory to sign a written contract. Therefore, even if the property is booked on an intermediary platform such as Airbnb, the landlord (host) and the tenant (guest) must sign a lease. Furthermore, if the duration of the lease is “long-term” and exceeds 30 days during the year, there will be some additional obligations that we will see in detail later (eg the contract must be registered).
On the other hand, it is not necessary to stipulate a tourist rental contract if the landlord carries out his activity in non-hotel accommodation facilities (residences, farmhouses, bed & breakfasts, hostels, landlords, holiday homes and apartments – CAV, etc.). In such cases, the ” hotel contract ” is applied, which is verbal in nature and does not require a written form. Unlike the tourist rental activity, the non-hotel accommodation activity consists in making a property available, also regularly providing additional services during the stay. Of the guest. For example, if you offer guests breakfast and room cleaning every day, it will be a non-hotel accommodation business and not a tourist rental.
The tourist lease for Airbnb
The most commonly used contractual form for these rentals is the tourist lease agreement which allows a property to be rented out exclusively for a holiday period, for leisure or cultural purposes. The property therefore cannot be used as a residence. These are the main features of the contract:
- Duration: there is no minimum or maximum duration. The duration can therefore be freely fixed by the parties
- Rent: there are no restrictions on the rent which can be freely established by the parties
- Intended use: the rented property must be exclusively a residential property (cadastral category from A1 to A11, excluding A10).
- Additional services: it is possible to provide linen and cleaning services for the premises
- Energy Performance Certificate: the landlord must deliver to the tenant the Energy Performance Certificate (APE) of the property. If you do not have the APE, after downloading our contract, we will tell you how to get it.
Individuals who carry out tourist leases in a non-business form can adopt the subsidized tax regime of the dry coupon. The landlord will be exempt from any registration and stamp duty and the rent will be taxed at 21%. In this article, you can find more information on the dry coupon.
With our service you can easily create the contract, answering a few simple questions and entering the data of the parties. Once downloaded and printed, the contract must be signed by the parties upon arrival of the tenant (guest). We recommend that the guest visit the property before signing and hand over the keys only after signing the contract.
The contract is the same regardless of the length of the lease. However, there are different obligations to perform when the lease is short or long term. Let’s see them in detail:
1. How the short-term rental contract works
For short-term rentals, you mean those contracts lasting less than 30 days during the year. In these cases, the contract must not be registered with the Revenue Agency, except in the event that the property is rented to the same tenant with multiple contracts for a period of more than 30 days during the year (1 January – 31 December). For example, renting a property for a weekend is a short rental, but if the same tenant returns every weekend of the year, the contracts that exceed the 30th day will have to be registered.
There will also be some simple requirements (eg communication of guest data to the police headquarters through the AlloggiatiWeb portal) which we will explain in detail after you have downloaded the contract.
From 1 January 2021, the dry coupon can be applied to short-term rentals only if a maximum of 4 properties are granted in short-term rentals during the year. If there are more than 4 buildings intended for short-term leases, the leasing activity is presumed to be carried out in an entrepreneurial firm and for this reason, the dry coupon cannot be applied. In this case, it will be necessary to open the VAT number to rent the properties in this way.
2. How the long-term rental contract works
For long-term rentals, we mean tourist rentals lasting more than 30 days. The contract to be used is the same as that used for short-term rentals and has the same characteristics.
The only difference is the obligation to register the contract with the Revenue Agency within 30 days of signing it. You can find more information in this article which details lease registration. To register the contract must affix a ‘ tax stamp of € 16 for every 100 lines and a registration fee of 2% of the fee. Landlords who have opted for the dry coupon do not have to pay registration tax or stamp duty but are still required to register the contract.
Contracts for non-tourist purposes
There are some cases where the tourist lease does not suit the needs of the tenant. In fact, it may happen that the stay is due for work, study, health, etc. In these cases, you can request through LexDo.it the transitional lease or the lease contract for guest use. These are the main characteristics of the two types of contracts.
Transitional lease agreement
The transitional lease contract is used to rent a property for a period not exceeding 18 months for non-tourist residential purposes. It can be stipulated only in the presence of valid reasons of transience (e.g. work reasons, study reasons, etc.) which must be indicated in the contract. For this contract, the fee cannot always be freely established. In some cases, a minimum and a maximum must be respected depending on the characteristics and location of the property.
Rental contract for guesthouse use
The rental contract for guesthouse use can only be used when a company (egg SPA, SRL, SRLS) wants to rent a property to be used as a home for its employees and/or collaborators. The employee or collaborator will be the one who lives in the property, while the company will pay the rent and any condominium expenses. This contract has no duration limits and the fee is freely agreed upon between the parties.