Understanding Short-Term Rentals Regulations in Italy

Italiano

As one of the most popular tourist destinations in the world, Italy has a huge community of short-term hosts and guests, along with fairly complex regulations related to short-term rental accommodation. This article goes over the general national regulations surrounding short-term rentals, along with the specific regulations for short-term rentals in Milan and Rome.

Italy’s regulations can differ across different regions and cities, so make sure understand your local regulations before listing your home for short-term rent.

National Short-Term Rental Regulations — Across All of Italy

In order to offer a short-term rental anywhere in Italy, you’ll need to:

1. Visit your local police headquarters and request access to Allogiati Web.
2. Prepare a written contract for your guests to sign at check-in.
3. Submit images of your guests’ passports or national identification to Allogiati Web.

When hosting any tourists or foreign guests overnight, hosts in Italy must collect their guests’ identifying information, including an image of their passport or national identification at the time of check in. This information, including images of guest passports or national identification, must be submitted to the state police’s web portal. If you’ve not hosted before, you’ll need to visit your local police headquarters to gain access to the online portal for submission of guest information.

For rentals less than 30 days by hosts not operating as or in the place of a business, hosts will need to prepare a written short-term rental contract for the guest to sign at check-in. When booking guests through Airbnb, Booking.com, or other short-term rental platforms, a written and signed contract is still necessary between the host and guest. This contract is not subject to tax office registration unless guests are staying for more than 30 days. Keep in mind that a contract is only necessary if your short-term rental falls under the category of “furnished tourist apartment”, and if your short-term rental is categorised under any other category, even bed & breakfast, there is no need for a written contract.

Taxes are complex and can vary depending on your particular circumstances. There are two different tax regimes that a host in Italy can fall under. The ordinary tax scheme labelled IRPEF is based on a sum calculation of annual revenues, meaning that income from short-term rentals can be added to other income for the year. A rate of 23% to 43% can be applied under this tax regime, and it allows for deductions such as property renovation costs or Airbnb fees.

National Taxes

If you’re operating your short-term rental as a non-professional host, you’ll likely use the Cedolare Secca tax regime. This tax regime is only available to non-professional hosts who are considered “natural persons” renting their properties. The Cedolare Secca is a preferential fixed rate of 21% applied exclusively to income generated by your short-term rental. Note that the Cedolare Secca tax regime doesn’t allow for the deduction of any expenses. There is currently an ongoing court dispute between Airbnb and the Italian government regarding the obligation to automatically include and charge the Cedolare Secca through their online booking platform. This tax is not currently collected by Airbnb’s platform.

Italy’s Short-Term Rental Regulations in Milan

To offer a short-term rental in Milan one must ensure they are in accordance with national regulations and:

1. Complete and submit a SCIA at Impresa in un Giorno website.
2. Request permission from your town or city council to short-term rent.
3. Verify your permission through the Turismo5 online portal to receive your CIR code.
4. Display your CIR code on all listings and advertisements for your short-term rental.

Currently, the region of Lombardy does not have a category for short-term rental hosts that are not looking to operate as a registered business entity under the “Vacation Home” category. This means that in Milan, whether short-term rental hosts are operating as a business or not, they are required to give notice of the commencement of their business activities (SCIA) before listing their home for short-term rental. The SCIA for one’s city or region can be obtained through the Impresa in un Giorno website.

Along with this, hosts in Milan are required to obtain and present a CIR (codice indentificativo di riferimento), which is an alphanumeric code that must be on all listings and advertisements of one’s short term rental in the region of Lombardy. Hosts need to request permission from the town council to offer a short-term rental, and verify this through the Turismo5 online system. Once approved, this system will provide hosts with their alphanumeric CIR code which must be present in all listings and advertisements for their home’s short-term rental. Those without or not presenting their CIR on listings or advertisements of their short-term rental will be subject to fines ranging from €500 to €2,500.

The city of Milan and Airbnb came to an agreement in 2018 to have Airbnb simplify the payment and collection of tourism tax. Airbnb now includes the €3.00 per person tourism tax in checkout prices for bookings, taking care of collection and remittance to the city. While some other cities like Genoa, Bologna, and Florence also have tax agreements in place with Airbnb, not all do, so in certain cities hosts will be required to collect tourism taxes separately and submit them to the city every quarter themselves. Airbnb provide a full list of the Italian cities where the home-sharing platform collects and remits tourism taxes for hosts.

Italy’s Short-Term Rental Regulations in Rome

To offer a short-term rental in Rome one must ensure they are in accordance with national regulations before they:

1. Register at the online SUAR of the city of Rome.
2. Obtain your CIR code from the Latium region.
3. Email the region with your CIR code to submit tourist flux numbers.

Rome does not have an agreement with Airbnb regarding tax collection, which means that hosts will have to collect and remit the city’s tourism tax on their own. Rome’s tourism tax is €3.50 per person per night, which is only paid for up to ten nights. Children under 10 years-old are exempt from the tax, and hosts are required to remit their collections of tourism tax to the city of Rome every quarter. The city of Rome allows for registered citizens to remit the tourism tax through the city’s website.

Income Taxes in Rome

Hosts leasing three residential units or less will fall under the furnished tourist apartments category and are not required to file taxes as a business or to file a SCIA in most cases. If a host operates more than 3 properties, or a host is offering additional services of value aside from lodging, such as providing breakfast or ordering taxi services for guests, they will need to file with the revenue office as a business and submit a SCIA before listing. Hosts operating their rentals as furnished tourist apartments can still provide cleaning services and changes of linen for their guests.

Keycafe is not a licenced tax or financial advisor. Any writing in the above article should not be considered as legal, financial, or tax advice. Contact your local tax consultant for information regarding your personal situation, and always do your own research and analysis in accordance with your personal circumstances.

Useful Links Related to Short-Term Rentals in Italy

While this article covers a lot of information, it’s important to do your own research and ensure that you are in accordance with national, regional, and municipal regulation before hosting any short-term rentals in Italy. Below are some helpful links to resources with more information.

National Accommodations Portal (Italian): https://alloggiatiweb.poliziadistato.it/PortaleAlloggiati/

Airbnb — Responsible Hosting in Italy: https://www.airbnb.ca/help/article/1394/responsible-hosting-in-italy

Airbnb — Tax Collection and Remittance in Italian Cities: https://www.airbnb.ca/help/article/2287/occupancy-tax-collection-and-remittance-by-airbnb-in-italy

Airbnb — Business Licensing in Milan: https://www.airbnb.ca/help/article/2026/business-licensing-in-milan

Airbnb — Regional and Municipal Regulations in Rome: https://www.airbnb.ca/help/article/1228/rome

Airbnb — Business Licensing in Rome: https://www.airbnb.ca/help/article/1686/business-licensing-in-rome

Lombardy Region — Turismo 5 Online Portal (Italian): https://www.flussituristici.servizirl.it/Turismo5/

Latium Region — Non-Hotel Accommodation (Italian): http://www.regione.lazio.it/prl_turismo/?vw=contenutidettaglio&id=126

We cannot guarantee the accuracy of the regulations discussed in this article. Regulations often change on a regular basis, and we advise you to research the current regulations for your location. While we do our best to keep the information updated, if you find an error, omission, or something that needs an update, please let us know.

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