Cedolare secca
Cedolare secca is a substitute tax regime replacing IRPEF on residential rentals. For short lets, rates and conditions depend on current law (historically often 21% on the first unit and 26% from the second — always verify the tax year with an accountant).
It typically applies to individual owners renting homes outside a business regime. It is not a single tax on everything: it does not cover PM social charges or operating costs, and from a third unit business-regime questions arise. “21% or 26%?” FAQs reflect that threshold confusion.
For PMs, the owner’s cedolare should appear clearly on the statement (as information), separate from management fees. Dott.House supports accrued cedolare communication on owner statements without replacing professional tax advice.