In the Italian hospitality landscape, the line between private property management (short-term rental) and entrepreneurial hospitality has become increasingly blurred.
A recent ruling by the Court of Justice of First Instance of Florence (no. 148 of 02.03.2026) He clarified the situation, reiterating a fundamental principle: the massive use of online platforms and a high volume of bookings constitute, to all intents and purposes, a business activity.
For hotel industry professionals, this ruling is of particular interest: it defines the playing field and confirms that, even in the absence of typical hotel services (such as breakfast or a physical reception), the professional management of tourist properties must be subject to the same rules of the game.
The case: beyond the "simple" lease
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The case before the Florentine judges involved a taxpayer who had managed several properties through online portals, declaring the related income as land income (short-term rentals), thus benefiting from the flat-rate tax.
The Revenue Agency, supported by an investigation by the Guardia di Finanza, disputed this classification. Documentation extracted from the platforms demonstrated that, although the taxpayer did not provide additional services (such as catering or concierge), the business was structured in such a way as to constitute a business income.
The 4 indicators of entrepreneurial nature
The ruling clarifies that a complex physical structure is not required to be considered an "entrepreneur." For the judges, entrepreneurship is established when certain unequivocal indicators are present:
High number of reservations: Hundreds of guests a year testify to the stability and continuity of the business, far from the occasional nature of a private enterprise.
Temporal continuity: Managing properties for years (in this case, since 2017) excludes occasionality.
Constant presence on portals: The professional use of online platforms, aimed at maximizing visibility and ensuring a steady income, is a clear sign of professionalism.
Relevance of income: When rental income is the main source of income, the business loses its asset management character and takes on that of a professional economic exercise.
The myth of the “absence of services”
A crucial point of the ruling is the refutation of the defense's argument that, lacking additional services (breakfast, daily linen change, etc.), the activity could not be considered a business.
The Court clarified that the absence of additional services is not a discriminating factor: coordinating production factors (even just through a PC and digital management of bookings and cleaning) is sufficient to integrate the company organization.
The two-unit limit (Budget Law 2026)
It is important to underline how the regulatory framework is further tightening. If in the past the limit for short-term rentals was four apartments, with the Budget Law 2026 this threshold has been reduced to two apartments.
Above this limit, the activity is considered a business by law.
This means that anyone managing more than two units can no longer benefit from the short-term rental and flat-rate tax regime, and must instead fulfill the tax and administrative obligations of entrepreneurs (including the SCIA (Registered Business Information System) at the SUAP (Supply System Authority) of the relevant Municipality).
What does this mean for hoteliers?
This case law is a sign of greater fairness for the sector. The authorities are consolidating an approach that looks at the economic substance of the transaction rather than the legal form chosen by the taxpayer.
Transparency: With the implementation of Directive DAC 7, intermediation platforms are required to communicate to the Tax Authorities the data of the subjects who operate through the portal.
Controls: The cross-referenced data allows the Revenue Agency to identify those who, under the guise of "short-term rentals," are actually managing a parallel accommodation facility.
In conclusion, the Florence ruling reinforces the principle that hospitality, when practiced in an organized and professional manner, must follow common rules.
For hospitality professionals, this translates into greater protection against unfair competition from those who, while operating as businesses, seek to evade the tax and regulatory burden inherent in the hospitality sector.
For further information on the regulatory details, please consult the official magazine of the Revenue Agency
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