How does tax payment work if Booking.com pays the cedolare secca (flat tax) for you?

1. If Booking.com pays the cedolare secca for you…

Then, only on the income generated through them, you no longer have to pay any advance payments or final balances, because:

• Booking.com withholds and directly pays the 21% tax to the State (they act as your tax substitute).

• That payment is already considered the final tax settlement for the previous fiscal year (e.g., in 2025, you pay for the income earned in 2024).

Thus: no further advance payments are due on those amounts.

2. When do you pay with Booking.com? Always by April 30th?

No, not necessarily always by April 30th.

• April 30th, 2025, is the specific deadline set by Booking.com to collect the taxes related to the 2024 income.

• In the future, the deadline could be similar, but it depends on how Booking manages their fiscal calendar each year.

You have no control over the deadlines: if Booking is your tax substitute, you must follow their schedule.

3. And for the current year (2025)? Will there be advance payments?

It depends on how you are collecting rental income in 2025:

• If you continue renting through Booking and they act as your tax substitute, they pay on your behalf.
  → You won’t need to make advance payments yourself.

• If you rent through other channels (e.g., Airbnb, your own website, private agreements):
  → You will need to make advance and final tax payments for that income yourself.

Generally:

• First advance payment: June 30th

• Second advance payment: November 30th

• Final settlement (for the previous year): by June 30th of the following year

4. What if there’s a difference to pay at the end of the year?

Yes, a difference might occur.
Your accountant, when filing your tax return (using the “Redditi PF” form), will calculate:

• Total rental income received through Booking (already taxed)

• Total rental income received elsewhere (to be taxed)

Based on that:

• Any difference due must be paid.

• Advance payments for the following year will also be calculated if necessary.

In practice:

• Booking issues the CU (Certificazione Unica) → that part is already taxed.

• You declare the rest with your accountant and only pay tax on that portion.

If Booking has underpaid for any reason (e.g., due to errors), you will pay the difference during the tax return settlement.

📋 Practical summary:

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6. How to handle taxes if you entrust your holiday home to a professional agency
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7. How to pay taxes if you rent through Booking, Airbnb, etc.?
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9. In 2026: Leave the management of your holiday home to us and enjoy peace of mind!
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10. Federica Saba: Our Home Staging Expert
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 📞 Would you like to know more or receive a personalized consultation?

I am Bettina Ponsanu, real estate agent in Sardinia.
For any information, feel free to contact me directly:

• 📱 Phone/WhatsApp: +39 393 9787500

• 📧 Email: bponsanu@gmail.com

I will be happy to assist you with your real estate project!