The rental of a vacation home
The new regulation on the rental of dwellings for tourist use is intended to ensure the vacation rental and to legislatively control the companies that rent dwellings and vehicles.
Article 54 ter second of the Regulation of the General Tax Law sets out what is understood by housing for tourist use «the temporary assignment of the entirety of a property furnished and equipped in conditions of immediate use, whatever the channel through which it is marketed or promoted, and carried out for the purpose of profit and onerous«. All other dwellings that do not meet these requirements shall not be considered dwellings for tourist use.
The technological platforms…
The increase in tourism is what has increased the contracting of dwellings for tourist use for vacation purposes through technological platforms. These platforms can produce an economic increase by enabling an intensive use of housing.
Who is affected by the regulation?
This regulation will be mandatory for those persons and entities providing the service between the transferor and the transferee, i.e., those platforms that mediate between transferor and transferee for the transfer of the use and enjoyment of these homes.
From LAWYOU, we can help you.
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