The Italian government has introduced the National Identification Code (CIN), a mandatory system for all property owners offering short-term rentals. This system requires hosts to register their properties through an online portal managed by the Ministry of Tourism. Each property is assigned a unique CIN, which must be prominently displayed in all advertisements, whether online or offline.

In addition to obtaining the CIN, short-term rental property owners in Italy are also required to complete a national registration process. Hosts must visit their local police headquarters to register on the Allogiati Web portal, where they are responsible for submitting guest identification details, such as passport or ID information, within 24 hours of check-in.

While this national registration process does not issue a permit or license, additional local-level registrations are often required, particularly when the rental is considered a business based on the number of properties owned. For example;

1. In Rome, hosts can rent up to three properties before being classified as a business, which would trigger the need for further registrations and taxes.
2. In Milan, hosts must submit a SCIA (business registration form) through the Impresa in un Giorno website, regardless of whether they are operating formally as a business.

To ensure full compliance, it’s important to not only register nationally but also to consult the local authorities for required vacation rental registration.

Yes, permission from the landlord is required for tenants to operate a short-term rental in Italy. Additionally, some cities require hosts to notify the local council, especially in areas with strict regulations like Florence and Venice. Neighbors may also be entitled to challenge STR operations in certain residential areas if they believe it disrupts the neighborhood’s character.

In Italy, vacation rental income is subject to either IRPEF (ordinary national tax) or Cedolare Secca (dry coupon), depending on the host's tax status.

• IRPEF (Ordinary National Tax):

1. Rental income is combined with other personal income (like salary or capital gains) and taxed progressively between 23% and 43%.
2. Hosts can deduct certain expenses, such as property renovations or Airbnb fees.
3. Taxes are paid mid-year based on the previous year's earnings, and adjustments are made when filing the Modello Unico tax return.
4. Filing deadlines: June 16 for calculating what you owe and July 31 for submitting the tax return. Late filing incurs a 0.40% penalty.

Scenario: Host Using IRPEF (Ordinary National Tax)

1. Anna rents out her vacation home and earns €20,000 annually. She also has a salary of €40,000.
2. Her total taxable income is €60,000 (€40,000 from her salary + €20,000 from rental income).
3. Based on progressive tax rates, she might pay 23% on part of the income and up to 43% on the higher part.
4. She spent €5,000 on renovations, which can be deducted from her rental income.
5. Final taxable income from the rental becomes €15,000 (€20,000 - €5,000 in expenses).

• Cedolare Secca (Dry Coupon):

1. A flat 21% tax on rental income, available only to non-professional hosts.
2. No expense deductions are allowed under this regime.

Scenerio of Host Using Cedolare Secca (Dry Coupon)

1. Luca earns €15,000 from renting out his vacation home.
2. As a non-professional host, Luca opts for Cedolare Secca and pays a flat 21% tax on the rental income.
3. His tax would be €3,150 (21% of €15,000).
4. Luca cannot deduct any expenses from this income.

• Mid-Year Tax Payment (IRPEF)

1. Sophia earned €10,000 from rentals in 2023 and filed her taxes by June 2024.
2. In 2024, based on her prior earnings, she’s required to pay 50% of the previous year’s taxes by mid-year. She’ll pay taxes on the projected income, with adjustments made when she files her 2024 tax return.

**VAT in Italy is currently 22%, **but it typically applies to professional businesses rather than individual hosts.

1. Marco operates his rental as a professional business, and he is subject to 22% VAT on top of his earnings.
2. If Marco earns €50,000, he must add 22% VAT, charging his clients a total of €61,000 (€50,000 + €11,000 VAT). He must pay the €11,000 VAT to the tax office, along with his income tax.

In Italy, there is no national tourist tax; instead, tourist taxes are imposed at the local level in many cities such as Rome, Venice, and Florence. The amount varies depending on the location, the length of the stay, and the type of accommodation. These taxes are collected from guests and remitted to the local municipality, helping to fund tourism services and infrastructure improvements.

Currently, Italy is considering a significant increase in local tourist taxes, which could take effect as early as 2025. The proposed changes primarily target luxury accommodations, with rooms priced over €750 per night facing a €25 tax, making it one of the highest in Europe. Taxes for lower-priced rooms will range from €5 for rooms under €100 to €15 for those between €400 and €750.

This policy aims to manage the growing influx of tourists and provide additional funding for cities like Florence, Rome, and Venice.

Italian law requires hosts to register all guests staying in their properties with the local police or immigration office as part of national security protocols. Failure to comply can result in fines. Hosts must submit guest information through the police’s online platform within the following timeframes:

1. For stays longer than 24 hours: Registration must be completed within 24 hours of the guest’s arrival.
2. For stays shorter than 24 hours: Registration must be completed within 6 hours of the guest’s arrival.

There are no national safety and health regulations for short-term rentals in Italy; instead, local laws govern these areas. However, the following typically applies across most local jurisdictions:

Short-term rental properties in Italy must comply with stringent safety and quality standards to ensure guest well-being. This includes mandatory installation of smoke detectors, fire extinguishers, and carbon monoxide detectors, especially when gas appliances are present. Hosts are also required to adhere to local building codes and fire safety regulations. Regular maintenance of these safety installations is crucial for meeting the set standards.

Furthermore, hosts are responsible for providing guests with essential emergency contact information, such as local and national emergency numbers, the nearest hospital, and available doctors. A fully stocked first aid kit should be accessible, following the guidelines of the local civil protection agency. In high-tourism areas, additional health and safety requirements often apply, including informing guests about safety protocols and nearby emergency services.

Yes, online platforms like Airbnb and Booking.com are required to ensure that listings in Italy comply with national and local regulations. Platforms must collect and remit tourist taxes to local authorities and ensure that hosts provide the required registration numbers. Failure to comply with these obligations can result in penalties for both the platforms and the hosts.

Yes, Italy has strict anti-discrimination laws that prohibit hosts from discriminating against guests based on race, religion, nationality, gender, or other protected characteristics. These laws are enforced by the national government and apply to all types of accommodations, including short-term rentals.

Yes, platforms are required to share data with Italian authorities, particularly regarding guest information and rental income. This data-sharing requirement helps the government monitor STR activity and ensure compliance with tax and regulatory obligations.

While not strictly required by national law, it is highly recommended for hosts in Italy to carry liability insurance for their short-term rental properties. Many municipalities also recommend it to cover potential damages caused by guests or accidents that may occur on the property.

Yes, Italy places strong emphasis on protecting its cultural heritage, and short-term rentals in historic cities like Rome, Florence, and Venice face additional zoning restrictions. These laws aim to preserve the character of historically significant areas by limiting the number of STRs in the districts or outright banning them near protected cultural sites.

Italy has various environmental regulations that encourage sustainability in tourism, including short-term rentals. Hosts are encouraged to use energy-efficient appliances, reduce water consumption, and properly dispose of waste. In some regions, eco-friendly certifications are available for properties that meet higher sustainability standards.

Yes, Italy has tenant protection laws that prevent landlords from evicting long-term tenants solely to convert their properties into short-term rentals. This is especially important in major cities where housing shortages are a concern.

Yes, Italy has specific reporting requirements for foreign guests staying in short-term rentals (STR). Hosts are required to report the presence of all foreign guests to the local authorities, typically the local police or immigration office, within 24 hours of their arrival.

This process is done through the Alloggiati Web portal, which is managed by the Italian state police. Hosts must submit detailed information about their guests, including:

1. Full name
2. Date of birth
3. Nationality
4. Passport or ID number
5. Dates of stay

Failure to comply with these reporting requirements can result in fines or legal action. It is important for hosts to familiarize themselves with these regulations and ensure timely submission of guest details.

Yes, digital platforms are obligated to share data with local authorities, including information about hosts, bookings, and guests, to help monitor compliance with local tax and safety regulations.

Many platforms are required to collect local tourism taxes directly from guests on behalf of hosts and remit them to local authorities.

Platforms must ensure that properties meet local health, safety, and zoning laws, and they may remove non-compliant listings or penalize hosts who do not meet the legal requirements.

Yes, in Italy, consumer protection laws do apply to short-term rentals (STR). These laws ensure that guests have certain rights when booking and staying in vacation rentals. For instance, hosts are required to provide accurate information about the property, including its amenities and condition, and must not engage in deceptive advertising. Additionally, guests have the right to cancel bookings under certain conditions, and hosts must respect refund policies as per the terms of the booking platform or local laws.

Italian consumer protection regulations also allow guests to take legal action in cases of fraud, misrepresentation, or if the property fails to meet safety and habitability standards. Hosts are required to ensure their rentals comply with all applicable health and safety regulations, protecting guests from any potential harm or dissatisfaction.

These laws help maintain transparency, safety, and fairness in the short-term rental market, ensuring both hosts and guests are treated fairly.

Non-resident short-term rental property owners in Italy must adhere to specific laws and regulations to ensure compliance and legality. These regulations include:

1. Registration and Licensing: Non-resident property owners must register their property with the local municipality. A business license may be required, depending on the location and type of rental.
2. Taxation: Non-resident owners must declare income from short-term rentals to the Italian Tax Authority and file annual tax returns. They are also subject to municipal taxes if they apply to their rental and VAT if additional services (e.g., cleaning, catering) are provided.
3. Permits and Zoning: Non-resident owners are required to comply with the zoning laws that affects the location of their vacation rental property especially in Cities like Rome, Milan, and Florence.
4. Consumer Protection and Local Regulations: Owners must ensure compliance with local regulations such as safety standards and limits on the number of days a property can be rented per year and consumer protection laws such as transparent and accurate listing details.

Italy has specific regulations that may apply to short-term rentals during national events or major holidays. Key information includes:

• Additional Restrictions: During high-profile events like cultural festivals, national holidays, or major sporting events, cities such as Rome, Venice, and Florence may enforce extra rules on short-term rentals.

• Rental Limits: Hosts may face restrictions on the maximum number of nights a property can be rented during these periods.

• Enhanced Identity Checks: Hosts could be required to perform more thorough identity verifications and report guest details to local authorities more frequently for public safety.

• Noise and Curfew Regulations: To prevent disturbances in densely populated areas, additional noise restrictions or curfews may be imposed during these times.

• Rental Rate Caps: Local authorities may limit rental prices to prevent price gouging when tourist demand surges during national events.

It's crucial for hosts to check with their local municipalities for specific requirements and restrictions during these events to ensure compliance and avoid penalties.

Non-compliance with Italy's short-term rental regulations can lead to substantial fines. Any violations will be flagged and reported to local authorities. As of 2024, fines for renting out more than four properties without filing a SCIA (Certified Notice of Business Start-Up) range from €2,000 to €10,000. Additionally, renting a property without obtaining a CIN (National Identification Code) can incur penalties ranging from €800 to €8,000.