Not all leases have to last for years. In a market where housing and work requirements change rapidly, rental contracts must also be able to adapt. This is where transitional leases come into play: a little-known but extremely useful tool, designed to meet temporary needs, with a defined and justified duration. Understanding how they work, their advantages and conditions is essential in order to use them correctly, avoiding misunderstandings or future problems.

What is temporary rental and how does it work?

A temporary lease agreement is a specific type of rental agreement governed by Law 431 of 1998 and subsequent implementing decrees. It differs from standard agreements – such as the classic 4+4 or 3+2 agreements with agreed rent – in that it has a limited duration, which can vary from a minimum of 30 days to a maximum of 18 months. The key element, however, is not so much the timing as the motivation: to be valid, a transitional contract must be justified by a temporary, specific and documented need on the part of the landlord, the tenant or both.

The agreement must always be in writing and clearly state the temporary reason. In many cases, supporting documentation is also required: for example, a letter of transfer for work reasons or enrolment in a university course. In the absence of a valid and demonstrable reason, the contract could be deemed null and void or even converted into a standard lease with different rights, starting with the duration.

When it really is the right choice

There are situations in which temporary rental is not only useful, but also the most logical choice. Think of professionals who temporarily move to another city for work, those who need to renovate their home and are looking for temporary accommodation, or students attending intensive courses lasting a few months. It can also be advantageous for owners: those who plan to return to live in their property in the near future can rent it out for a limited period without committing themselves for the long term.

In many Italian cities, where mobility is high and temporary housing needs are increasingly frequent, transitional rentals offer a practical and flexible solution. They are an effective option for those seeking temporary accommodation, avoiding the rigidity of long-term contracts. Even in the case of rentals linked to periods of training, work projects or contingent family situations, this type of contract proves to be a versatile tool, capable of adapting to contemporary reality, while remaining within the framework of residential, non-tourist rentals.

Requirements and documents needed to use it properly

One of the most delicate aspects of temporary leases concerns formal correctness. It is essential that the contract complies with the ministerial models and is registered with the Revenue Agency within 30 days of signing. As mentioned above, the reason for the temporary nature of the lease must always be specified precisely: “study reasons”, “temporary transfer for work”, “temporary residence due to renovation” are not generic phrases, but must be accompanied by verifiable evidence.v

If these requirements are not met, the contract risks losing its temporary validity and could be considered, in effect, a standard contract with a minimum duration of four years. Furthermore, it cannot be renewed under the same conditions: upon expiry, either a new contract with different and documented reasons must be drawn up, or another type of contract must be chosen.

Tax aspects and licence fee: how to calculate costs and taxes

From a tax perspective, temporary rentals may be subject to flat-rate taxation, provided that the property is for residential use and the landlord is a natural person. This tax regime provides for reduced taxation (21% or 10% in areas with agreed rents) and exemption from registration and stamp duty. Alternatively, you can opt for the ordinary regime, with a 2% registration tax on the annual rent.

The rent can be freely agreed between the parties or, in municipalities with high housing demand, it must comply with the criteria established by territorial agreements between trade associations. In these cases, in order to access tax benefits such as the reduced flat-rate tax, a certificate of rent adequacy may be required, issued by an association that is a signatory to the agreement. It is therefore important to find out about the rules applicable in your municipality to avoid errors or loss of tax benefits.

Risks and precautions: what to keep an eye on

Like any contractual instrument, temporary leases can also be misused. Some landlords choose them to avoid the constraints of long-term contracts, without actually having a temporary need. The risk is that, in the event of a dispute, the tenant may obtain recognition of a longer contract, with the associated rights to remain in the property.

Even using it for disguised tourist purposes – like renting it out to foreign guests for a few weeks – can cause legal, tax, and administrative issues. So, make sure the length of stay, reason, and use of the property are all consistent. In this case, being transparent and precise isn’t just recommended, it’s essential.

Why rely on Idee&Immobili to manage it?

Drafting a transitional contract correctly means knowing the regulations, applying the right clauses, assessing specific situations and protecting both parties. Idee&Immobili offers a comprehensive service for those who wish to enter into this type of agreement in a clear, secure manner that is fully compliant with the law.