Short-term rentals: when do they become a business?
Monday, April 20, 2026,
A recent court ruling highlights when a rental activity may no longer be considered “non-business” and what that means in practice.
In recent years, many property owners in Tuscany have turned to non-entrepreneurial short-term rentals as a simple way to generate income from their homes.A flexible solution, often perceived as straightforward and easy to manage. However, the line between “private” activity and business activity has become much thinner than it may seem. A recent ruling from the Florence Tax Court brings this issue back into focus.The Florence case and what it means for property ownersThe court examined the case of a property owner who had been renting out a property continuously for over seven years (sentenza n. 148 del 02/03/2026). What mattered was not how the activity had been formally defined, but how it was actually carried out. In this case, the number of bookings was particularly high, the property was consistently on the market, and most importantly, the rental income represented the owner’s main source of revenue. Taken together, these elements led the court to conclude that the activity was being conducted on a regular, organized, and ongoing basis — effectively qualifying it as a business. As a result, the flat tax regime was denied.In simple terms: defining yourself as a private individual is not enough. This ruling highlights a key point: substance matters more than form. Even with a single property, a continuous flow of guests, frequent bookings, and an increasingly structured management approach — including cleaning, guest communication, and platform management — may point toward a business activity. At the same time, regulations have become stricter: today, managing more than two properties automatically places you in the business category. But as this case shows, the threshold is not the only factor.Legal Note: A Warning Signal, Not a Final VerdictIt is important to clarify that the Florence ruling is a first-instance judgment. This means the taxpayer still has the opportunity to appeal and potentially take the case to the Supreme Court. However, this ruling sets a significant precedent: tax judges are increasingly focusing on the "economic substance" of short-term rentals, looking past the formal labels of "private" or "non-professional" host.Why it’s important to pay attention.The real risk is that these situations often come to light after several years, once the activity is already well established.And when they do, the consequences can be significant: retroactive tax assessments, loss of tax benefits, penalties, and administrative obligations.If an activity is reclassified as a business, the financial damage goes far beyond losing the preferential tax rate. The owner could face:VAT Recovery : The VAT that was never applied to previous rental income becomes a direct out-of-pocket cost for the owner.INPS Social Security Contributions: The retroactive obligation to register with the Social Security "Commercianti" fund, requiring the payment of both fixed and percentage-based contributions.Fines for Lack of Invoicing: Heavy penalties for failing to issue formal invoices and neglecting mandatory accounting records.With the full implementation of the CIN (National Identification Code) and the obligation for platforms like Airbnb and Booking.com to share data with the Revenue Agency, "DIY" tax management has become extremely risky. Today, tax authorities use algorithms to cross-reference the number of nights sold with declared income in seconds, making "masked" professional activities easily identifiable.This is not just about operations — it is about protecting your investment over time. Owning a home in Tuscany and renting it out remains a valuable opportunity. But today more than ever, it is not just about doing it — it is about doing it properly. Every home has its own story, and so does the way it is managed. Understanding the right approach from the beginning is what truly makes a difference over time. If you’d like to better understand how to approach your specific situation, we’d be happy to help. Feel free to get in touch at elisa@tuscanhouses.com
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Outdoor dining in Tuscany: dining under the stars
Thursday, April 16, 2026,
Experience the magic of dining outdoors in Tuscan country homes. Villas and farmhouses among olive groves and hills, sunsets over the sea, and unforgettable evenings.
The first day in a Tuscan house is always something special.You arrive in the late afternoon, drop off your bags, open the windows, and the evening air drifts in gently. The house is exactly as you expected… often even better!But it’s when someone asks, “Where do we eat?” that the vacation truly begins.Unhurriedly, the table starts to come alive with the few things bought along the way: bread, tomatoes, a piece of cheese, a bottle of wine… The table is set with what’s there. Nothing is perfect, but everything works.In many Tuscan country homes, the heart of the evening is an outdoor table.It might be under a pergola covered in wisteria, with light filtering through the leaves, or in the garden beneath a tree. Sometimes it’s a terrace with a view of the lake.Often, the first dinner is the most memorable: simple, spontaneous, with no plans at all. Plates arrive without any particular order, someone gets up to fetch more bread, someone pours the wine, someone tells a story.No one checks the clock. In Tuscany, dinner seems never-ending. Cicadas fill the air, then slowly fall silent. All that remains are voices, clinking glasses, a few laughs. There’s no music. None is needed.What makes it all feel real are the people. The host who welcomed you and left a bottle of wine saying, “This is the right one for your first evening.” The lady in the village selling vegetables from her garden. The small nearby restaurant that prepares something to take home. Simple details, but they’re the ones that stay with you.The light changes little by little, night falls, but no one wants to get up. You stay at the table a little longer, even without eating.Then, almost without realizing it, the evening ends. You clear the table together, close the house gently, and go to bed with that sense of fulfillment that only simple days can bring, already thinking about breakfast the next morning, outside with the same calm.It’s not the house that makes the difference. It’s the way you live it.Take, for example, Casa degli Olivi, a charming farmhouse recently fully renovated, nestled among the picturesque hills of Pisa and surrounded by hundreds of olive trees: a peaceful retreat with a beautiful garden, a shaded pergola, and breathtaking sunsets over the Tuscan valley.Some homes are tucked among the olive trees, more intimate, where the evening arrives slowly, and dinner easily becomes a shared moment, with a glass of wine and a conversation that seems endless.La Furbina, with its large porch overlooking the pool and countryside, invites outdoor living without overthinking it. The table is there, the view is open, everything encourages slowing down.Then there are smaller homes with wide views stretching to the sea, where dinner is more intimate, almost silent, with the light and sounds of the countryside as a backdrop.Il Castagno, on the hills of Camaiore, is one of those places. An old house surrounded by olive trees and terraces, with open views and sunsets over the sea.Slow evenings, outdoor dinners, fresh air, the pleasure of dining without hurry, the sound of silence, and light giving way to the night: wasn’t this what you were looking for?Evenings like these are what make a holiday in Tuscany truly special. Our homes are meant to be lived this way: among gardens, terraces, porches, and tables under the stars. Choose yours on Tuscanhouses.com.
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Lucca Visit Card: the easiest way to explore the city
Friday, March 20, 2026,
Planning a trip to Lucca but not sure where to start? Here’s a simple tip: begin with the Lucca Visit Card.
Exploring Lucca is easy with the Lucca Visit Card, an all-in-one pass that gives access to the city’s main museums, towers and landmarks. Designed to make your stay easier, is perfect for anyone who wants to explore Lucca’s rich cultural heritage without the hassle of booking each attraction separately. A simple and convenient solution that enhances your overall experience while giving you access to the city’s key highlights.A journey through history, art and beautyWith the Visit Card, you can access some of Lucca’s most iconic sites, each with its own story to tell.You can begin your walk at the Puccini Museum – Casa Natale, the birthplace of the renowned composer Giacomo Puccini, and then continue towards the remarkable Torre Guinigi, famous for its rooftop garden with oak trees.Between a history-filled museum and a panoramic tower, it’s worth slowing down and stopping at Taddeucci to taste the traditional Buccellato, fragrant with anise and raisins, and a small ritual that captures the city’s most authentic soul.Along the way, you’ll also come across the Torre delle Ore, the tallest of the more than 130 towers that once shaped Lucca’s medieval skyline.If you wish to dive deeper into the history of Lucca’s most powerful families, you can extend your route to the Museo Nazionale di Villa Guinigi which, together with the Museo Nazionale di Palazzo Mansi, offers a fascinating glimpse into the city’s noble residences and heritage.Continuing your walk, you’ll reach the Complesso museale ed archeologico della Cattedrale di Lucca, a rich concentration of sacred art and centuries of history.At this point, a peaceful break at the Orto Botanico di Lucca offers a moment of calm, surrounded by greenery in the heart of the city.On the opposite side of the historic center lies the Complesso della Basilica e Campanile di San Frediano, also known for its stunning mosaics.For those interested in ancient history, the walk can end with a visit to the Domus Romana di Lucca, offering a fascinating glimpse into Roman Lucca, before continuing to the Museo Antica Zecca di Lucca, which tells the story of the city’s economic and political past.Along the way, you might also treat yourself to another sweet stop at Caniparoli, a historic chocolate shop where chocolate has been handcrafted with the same passion for over thirty years.The Lucca Visit Card becomes, in this way, a simple and enjoyable way to experience the city, guided by curiosity, beauty, and the pleasure of discovering something new at every step.Lucca is a city to be discovered slowly, one step at a time. Find the home that lets you experience it at your own pace on Tuscanhouses.com.
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