Affitti Brevi Laws in San Marino

Affitti Brevi Laws in San Marino

San Marino

Introduction
Introduction to Affitti Brevi in San Marino

San Marino, a picturesque microstate nestled within the Italian Peninsula, has become a hidden gem for travelers seeking a blend of history, culture, and stunning landscapes. Popular destinations like the UNESCO-listed historic center of San Marino City and the charming town of Borgo Maggiore draw visitors from around the world. Short-term rentals, commonly known as affitti brevi or locazioni turistiche, have played a significant role in enhancing the tourism experience in San Marino. In 2023, the impact of these rentals was profound, contributing substantially to the local economy and generating impressive revenue for the government. With platforms like Airbnb and Booking.com leading the way, these accommodations have become a preferred choice for travelers, offering unique stays that range from medieval apartments to countryside villas. The thriving short-term rental market not only boosts tourism but also provides a valuable income stream for the local community.

Overview

San Marino, a picturesque microstate nestled within the Italian Peninsula, has become a hidden gem for travelers seeking a blend of history, culture, and stunning landscapes. Popular destinations like the UNESCO-listed historic center of San Marino City and the charming town of Borgo Maggiore draw visitors from around the world. Short-term rentals, commonly known as affitti brevi or locazioni turistiche, have played a significant role in enhancing the tourism experience in San Marino. In 2023, the impact of these rentals was profound, contributing substantially to the local economy and generating impressive revenue for the government. With platforms like Airbnb and Booking.com leading the way, these accommodations have become a preferred choice for travelers, offering unique stays that range from medieval apartments to countryside villas. The thriving short-term rental market not only boosts tourism but also provides a valuable income stream for the local community.

Property
Overview

As of now, San Marino does not have a dedicated national association specifically for short-term rental (STR) owners and operators. However, hosts and property managers can seek guidance and support from the San Marino Chamber of Commerce (Camera di Commercio di San Marino), which offers resources and information pertinent to various business activities, including tourism and hospitality services.

Property
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short term rentals
What is Affitti Brevi in San Marino?
What are short Term Rentals in the Country?

The definition of short-term rentals in San Marino aligns with the concept of leasing furnished accommodations for short durations. Short Term Rental (STR) in San Marino is a furnished living space that can be rented for a few days to several weeks; this includes properties ranging from single rooms in an apartment to entire homes, catering primarily to tourists and transient visitors.

In San Marino, short-term rentals are typically referred to as "locazioni turistiche" or "affitti brevi". These terms are commonly used in official documents and local discussions to describe temporary accommodations rented to tourists or visitors for short stays, often under 30 days. "Locazioni turistiche" directly translates to "tourist rentals," while "affitti brevi" means "short-term rentals’’. On booking platforms like Airbnb, Booking.com, and Vrbo, common terms include "vacation rental," "holiday rental," or "tourist accommodation."

Is Subletting Legal?
Is Subletting Legal in San Marino?

Subletting is permitted in San Marino under specific conditions. Tenants who wish to operate a short-term rental must obtain explicit permission from their landlord. If the rental is in a multi-unit building, the tenant may also need approval from the condominium association to ensure that short-term rentals do not conflict with residential community standards. However, failure to obtain permission can result in lease termination or penalties.

National Association for STR Owners
What is the maximum length of stay in San Marino?
What is the maximum length of stay?

San Marino restricts short-term rental stays to 90 days per guest per year. This limit prevents long-term residential use of short-term rental properties. However, for different types of properties, such as entire homes versus shared accommodations, there may be slight variations. For example, certain heritage properties may allow slightly longer stays with municipal approval, though this is relatively rare.

Is there any National Registration Requirement or Permit?

Yes, hosts in San Marino must register their short-term rental properties with the relevant government authorities. The registration process requires submitting property details, identification documents, and paying an annual registration fee. This permit process ensures that all accommodations meet health and safety standards, are accurately reported for tax purposes, and align with tourism regulations. Additionally, registered properties are issued a unique registration number, which must be displayed on all listing platforms.

Is there a need for Permission from Landlord/Local Council/Neighbors?

In San Marino, hosts must secure landlord permission to operate a short-term rental if they are tenants. Additionally, if the property is in a multi-unit building, hosts may need consent from the local council or condominium association, especially if noise or foot traffic becomes a concern. This step ensures that short-term rentals do not disturb the residential community or conflict with local zoning regulations.

Is Short-term rental Income taxable?

Income earned from short-term rentals in San Marino is subject to taxation. Hosts are required to declare their rental income on their annual tax returns and pay applicable taxes, which may include income tax and a specific lodging tax. San Marino has a progressive tax system, and hosts earning below certain thresholds may benefit from reduced rates. However, all hosts are expected to comply with national tax laws, regardless of income level.

Is there any National Tourism Fund or Tourist Tax?

Yes, San Marino requires short-term rental hosts to collect a small tourist tax from each guest. This tax supports the national tourism fund, which helps maintain San Marino’s cultural and historical landmarks and improves tourism infrastructure. The tax, typically calculated per night or per stay, is added to the rental fee, and hosts are responsible for remitting it to the national tourism board on a quarterly basis.

Is there any Guest Registration and Reporting Requirement?

In San Marino, hosts are required to register guest information for all short-term rental stays. This often includes reporting to national immigration authorities or local police to ensure compliance with local laws. Hosts must gather guest identification details and share them with the relevant government agencies, helping with national security and public records.

Is there any National Health and Safety Requirements?

San Marino enforces health and safety standards for STR properties, requiring hosts to ensure the safety of their units. This includes fire safety measures, sanitation standards, and accessible facilities. STR properties must meet the required safety certifications before they can be rented to the public.

Is there any Platform Accountability Requirement?

Online platforms hosting STR listings in San Marino are required to verify compliance with national and local regulations. Platforms must ensure that all listings follow licensing, tax, and zoning regulations as stipulated by San Marino's tourism and housing policies. This accountability helps reduce unauthorized rentals and ensures platform compliance with national laws.

Is there any Anti-Discrimination Law?

San Marino enforces anti-discrimination laws that prohibit hosts from discriminating against guests based on factors such as race, gender, disability, or religion. Hosts must adhere to fair treatment practices, ensuring equal access and a non-discriminatory booking process for all guests.

Is there any Data Sharing Requirements?

San Marino mandates that STR platforms share rental data with national authorities. This includes guest details, booking frequency, and payment information, which assists in tracking short-term rental activities and taxation. Platforms may need to regularly report this data to the tourism and housing departments.

Is there any National Insurance Requirement?

In San Marino, hosts operating STRs are required to have liability insurance that covers potential damages or accidents involving guests on their properties. This ensures that both hosts and guests are protected against liabilities and can access compensation if incidents occur.

Is there any National Zoning law/Cultural Heritage law?

San Marino has strict zoning and cultural heritage laws to protect historically significant areas. STRs are often limited or prohibited in culturally sensitive zones to preserve the local heritage. Property owners in these areas must consult with the Cultural Heritage Ministry to understand restrictions or acquire specific permits.

Is there any Environmental Regulations that affects STR?

San Marino imposes environmental sustainability standards for STR operations. This includes waste management, energy-efficient appliances, and water conservation measures. Hosts may be encouraged or required to meet these standards to minimize their environmental impact and contribute to sustainable tourism.

Is there any National Tenant Protection Law?

San Marino protects long-term tenants from displacement due to STR conversions. Property owners are prohibited from evicting long-term tenants to convert units into STRs, ensuring housing stability. Such protections prevent STR growth from negatively impacting the rental housing market.

Is there any Reporting Requirements for Foreigners?

San Marino requires hosts to report foreign guests to national immigration authorities. This involves sharing guest nationality, passport information, and duration of stay with the relevant security agency to ensure national safety and proper guest tracking.

Is there any Digital Platform Regulation Compliance?

STR platforms in San Marino are required to verify compliance with national regulations before allowing properties to list. This includes verifying that hosts have necessary permits, insurance, and safety measures, ensuring that platforms only feature compliant rentals.

Is there any Consumer Protection Law that affect STR?

San Marino enforces consumer protection laws that regulate STR contracts, ensuring transparency and fairness. Hosts must provide clear rental terms, adhere to cancellation policies, and meet quality standards. This includes proper guest reporting and the use of licensed properties for rental activities.

Is there any Law that applies to Non-resident Owners?

Non-resident owners in San Marino face specific taxation and residency requirements for operating STRs. Non-compliance with these laws can result in fines, property seizure, or future rental restrictions. Non-residents may also be subject to higher taxes or additional reporting requirements.

Is there any classification of STR in the country?

San Marino classifies short-term rentals based on the type of property and the level of service provided. This includes entire homes, guest apartments, and shared accommodations. Properties that offer additional services, like breakfast or cleaning, may fall under stricter classifications as "struttura ricettiva non alberghiera" (non-hotel accommodation structure), often requiring additional compliance with hospitality regulations. This classification ensures that each property type is held to standards that match the level of service expected.

Are there Special National Event Regulations?

During special events or national holidays in San Marino, additional regulations may apply to STRs, such as stricter ID verification, noise curfews, and guest limit enforcement. These measures help manage the increased demand and maintain order during peak tourism periods.

Is there any Penalty for Violating National Rules?

San Marino enforces strict penalties for non-compliance with short-term rental regulations. Operating a rental without proper registration can lead to fines ranging from €500 to €5,000, depending on the severity of the violation. Repeat offenses may result in increased fines or even a temporary ban from offering the property as a rental. Hosts who repeatedly violate noise or occupancy rules may also face complaints from neighbors, potentially resulting in a court order to cease rental operations.

Are there National Rules or Regulations Governing Short-Term Rentals in San Marino?
Are there National Rules or Regulations Governing Short-Term Rentals in the Country?

In San Marino, short-term rentals ("affitti brevi"/"locazioni turistiche") require a tourist accommodation license. Rental income is taxable, and a per-night tourist tax may apply. Properties must meet health/safety standards and be located in permitted zones. While not always required, written agreements are advisable. Hosts should consult local authorities and legal/tax professionals for compliance.

Is there any National Tax that affects short-term rental?

In San Marino, short-term rental income is subject to: 1) Income Tax (9-35% progressive rates based on total income, with deductible expenses); 2) Potential VAT (17% if considered a commercial service with added services); 3) Per-night Tourist Tax (fixed amount per person); 4) Annual Property Tax (rates vary by property value/location); and 5) Potential 20% Withholding Tax for non-residents (may be reduced by tax treaties). Hosts should register with tax authorities, keep detailed records, and consult a tax professional.

permits, license
Are there any Permits, Licenses, or Registrations for Affitti Brevi in San Marino?
Are there any Permits, Licenses, or Registrations for Short-term Rentals in the Country?

Yes, hosts in San Marino must register their short-term rental properties with the relevant government authorities. The registration process requires submitting property details, identification documents, and paying an annual registration fee. This permit process ensures that all accommodations meet health and safety standards, are accurately reported for tax purposes, and align with tourism regulations. Additionally, registered properties are issued a unique registration number, which must be displayed on all listing platforms.

Is there any National Association for Affitti Brevi owners in San Marino?
Is there any National Association for STR owners in the Country?

As of now, San Marino does not have a dedicated national association specifically for short-term rental (STR) owners and operators. However, hosts and property managers can seek guidance and support from the San Marino Chamber of Commerce (Camera di Commercio di San Marino), which offers resources and information pertinent to various business activities, including tourism and hospitality services.

National Association for STR Owners

Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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