If you are renting a property in Italy and using the flat rate deduction system, you will be aware that you don't need to register for the purposes of IVA, and as a result you get a flat rate deduction in lieu of all expenses at 15%.This has just been changed. The flat rate deduction is now only 5%
If you are renting property in Italy, then you might consider opening a Partita IVA, otherwise the process could start to become quite pricey.
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