1.0Andersen Italyhttps://it.andersen.com/en/rich600338<blockquote class="wp-embedded-content" data-secret="BE5fAoZl3R"><a href="https://it.andersen.com/en/presumption-of-entrepreneurship-in-short-leases/">Presumption of entrepreneurship in short leases</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://it.andersen.com/en/presumption-of-entrepreneurship-in-short-leases/embed/#?secret=BE5fAoZl3R" width="600" height="338" title="“Presumption of entrepreneurship in short leases” — Andersen Italy" data-secret="BE5fAoZl3R" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); </script> With paragraphs 595 – 596 of Article 1 of the Budget Law 2021, the legislator has established the threshold beyond which income from short rent must be considered achieved under the company. The new regulation provides that, starting from the fiscal year 2021, the rental of more than four properties in the short-lease form constitutes […]