Under current rules The holiday home is a furnished property and operated as tourist activity,with ability to host for a period not exceeding three consecutive months. The management can be exercised not organized in the form of company if you do not exceed a maximum three units . NOT entrepreneurial management must be proven with the DECLARATION lieu of an affidavit pursuant to the Decree of the President of the Republic 28 December 2000, n° 445. In fact, for non-business management is not necessary to open the VAT.
Here is a link a company that is in charge of accommodation extralberghiere, from the project until the completion of the official website promotion.