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You will probably have rules pertaining to your comune.  You could ask your commercialista or at the APIT which are the rules for holiday lets.  Fiscally, you declare it but can make deductions.  It depends how you rent, B/B, casa vacanza or affittacamera

In general, it is a good idea to ascertain the holiday letting in your area and to have people that you can rely upon for cleaning, etc. The rest, as it has been said, depends on your particular comune. Whether it is convenient or not to let depends on a variety of factors. We have never rented out our home in Italy because of personal reasons, but other people do it very successfully. GOod luck!