- For 2026 tax returns, the 21% rate applies to the portion of rent related to appurtenances in short-term leases.
- The restriction preventing the inclusion of appurtenances has been removed.
- For short-term leases, the rent portion for appurtenances is now included in the main residence section.
- These changes are reflected in the instructions for the RB section of the REDDITI PF 2026 form and section B of the 730/2026 form.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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