The online guide on “short leases” was recently published on the Revenues Agency’s website. Such guide, through the ruling dated 12.07.2017 and the circular 24 / E / 2017, constitutes a further piece of the mosaic related to the new rules introduced by Article 4 of the Draft Law 50/2017 on the tax framework applicable to residential lease agreements.

For full access to the article, click here.