November 2024
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
This is a general presentation of the requirements applicable to short-term rentals operations in Italy. This is only to get you started. We strongly invite you to seek guidance/help with a local legal/tax expert.
DAC7 information sharing
DAC7 requires all digital platforms facilitating the sale of goods and services to report, annually, information to the tax authorities of the EU Member States. Accordingly, misterb&b will share information about Hosts (i) residents of Italy, or (ii) renting out properties located in Italy. Because it operates European operations from France, misterb&b will share this information to the French tax authority - which will pass relevant information to the tax administration of other EU Member States.
More information on our FAQ about DAC7.
STR definitions
Tourist/short-term rentals in Italy may be covered by different national/regional definitions. It is important to understand which category(ies)/definition(s) apply to you, since it may (i) require from you to respect certain obligations and/or (ii) allow you some benefits. Please contact a local expert for help in case of any doubt.
- Locazioni turistiche (tourist rentals). According to the Law n. 431 of December 9, 1998, are tourist rentals the rentals of accommodations for tourist use exclusively. These rentals are regulated by the Civil Code.
- Locazioni brevi (short-term rentals). According to the Decree-Law n. 50 of July 24, 2017 are short-term rentals the leases of real estate for residential use with a duration not exceeding 30 days. They can include linen supply and cleaning services and are entered into by natural persons, not engaged in business activity. This type of rentals may benefit from certain tax advantage (see below - Cedolare secca)
- Regional definitions. Please note that some Regions/Autonomous Provinces may have local categories/definitions that can cover the hosting of tourist in private accommodations, by Hosts who are not engaged in a business activity. It can be the case of categories such as "appartamenti ammobiliati per uso turistico", "alloggi per uso turistico" or "case e appartamenti per vacanze" - it requires to look at the local definition, since some categories may be defined/construed differently according to the Region/Autonomous provinces.
Other types of rentals may apply, such as "temporary rentals" (maximum duration of 18 months, reserved for temporary needs related to work mobility or studies) or rental for university sydents (from 6 months to 3 years, reserved for out-of-town students).
Accommodation facilities (strutture ricettive)
The term « strutture ricettive » refers to different categories of traditional/business tourist accommodations. The categories strutture ricettive and their definitions vary according to the Regions/Autonomous Provinces.
The typical classifications encompass:
- Hotel accommodation facilities (strutture ricettive alberghiere): hotels (alberghi), tourist-hotel residences (residenze turistico-alberghiere), and condhotels.
- Extra-hotel accommodation facilities (strutture ricettive extralberghiere): vacation homes (case per ferie), hostels (ostelli), mountain/hiking lodges (rifugi alpini/escursionistici), rooming houses (affittacamere), vacation homes and apartments (case e appartamenti per vacanze).
- Open-air accommodation facilities (strutture ricettive all’aria aperta): camping (campeggi), resorts (villaggi turistici), and marina resorts.
- Other types of accommodations (strutture ricettive di altro tipo): furnished apartments for tourist use (appartamenti ammobiliati per uso turistico), equipped areas for temporary stopover (aree attrezzate di sosta temporanea), occasional lodging and breakfast activities (attività saltuaria di alloggio e prima colazione), and agritourism and rural tourism facilities (strutture agrituristiche e strutture per il turismo rurale).
National Identification Code (CIN)
The CIN is mandatory for all tourist accommodations in Italy. The CIN can be obtained online here. You must add the CIN to your misterb&b listing(s) (go to the “Local Requirements” page, via “Edit my listing”). In the absence of a valid CIN, misterb&b may delete your listing. More information on our FAQ about the CIN.
Local requirements
Regions/Autonomous Provinces and municipalities impose various obligations to start and operate a hosting activity. It is important to check with the local administration the applicable rules and requirements.
- SCIA (Segnalazione Certificata di Inizio Attività). In the case where the hosting activity qualifies as a professional activity, it is mandatory to communicate the start of such business activity to the municipality. Requirements for the SCIA may vary by Regions/Autonomous Provinces: part/whole process may be completed via the One-Stop Portal for Business Activities (Sportello unico per le attività produttive - SUAP).
- Identification Regional Code (Codice Identitifcativo Regionale). In most of the Regions/Autonomous Provinces, a unique identification code is assigned to each accommodation - check this table. The code is obtained by registration on online platforms maintained by the relevant Regions/Autonomous Provinces. Where there is not a local procedure to assign a regional code, a national code will be assigned. More information about accommodation identification code in this FAQ.
- Other local requirements/rules. Regions/Autonomous Provinces, and municipalities, may impose specific rules and requirements according to the type of accommodation/hosting activity.
Communication of information
- Communication to ISTAT. You must notify ISTAT about tourist presences (for statistical purposes). The methods of ISTAT communication of tourist presences vary according to the Region/Autonomous Province in which the rented property is located. Most of the Regions/Autonomous Provinces have set up an online portal dedicated to Istat communication of tourist presences - contact the local Tourist Office for more information.
- Communication to the Police. For rentals up to 30 days, it is mandatory to communicated the personal details of the Guests to the local Police, within 24 hours following the check-in. The communication can be completed online on this portal.
Rentals contract registration
- Written form. Rental contracts passed between a non-professional renter and the tourists must be in written form and contain (i) all the conditions and data relating to the property and the contractors, (ii) the amount of the rent (and any deposit or security paid), (iii) the expenses included or excluded in the price (electricity, gas, condominium, cleaning, etc) and (iv) the delivery terms and the times established for returning the keys. You may consider consulting a legal professional or trade association for designing your rental contracts.
- No contract registration for short-term rentals. Rental contracts must be registered with the Reveune Agency, except for rental contracts for stays of no more than 30 days.
Taxation
Different taxes may apply on the hosting activity conducted in Italy.
- Tourist tax (Imposto/Contributo di Soggiorno). A tourist tax applies to tourist staying in certain Italian cities. Tourist tax rates and rules (such as exemptions) vary depending on municipal regulations.
- Flat tax (Cedolare Secca). The Cedolare Secca designates an alternate taxation system compared to IRPEF, offering a favorable flat rate of 21% (for the first property, and 24% for others) specifically for income derived from leasing. This option is accessible exclusively to non-professional Hosts who are "individuals" renting out their properties (locazioni brevi). It is not applicable to legal entities (including individuals operating accommodation facilities "strutture ricettive").
- VAT. VAT may be applicable on some rental services. In Italy, an operator who manages more than 4 rented tourist locations qualifies as a business (presumption of entrepreneurship) and must register for VAT.
Professional / business activity
Tourist rentals may be operated as a non-professional activity. It is the case of the short-term rental of private accommodations, for stays not exceeding 30 consecutive days (locazioni brevi). However, the rental of private accommodations may qualify as entrepreneurial/business activity under certain conditions. Please check with a local expert in case of any doubt.
- Short-term rental of more than 4 properties. If you manage more than 4 properties dedicated as STR, your activity qualifies as a business. It has legal and fiscal consequences (VAT registration, etc.).
- Provision of additional services. If you provide services additional to the rental services (for instance, transportation, meal or personalized housekeeping services), your activity may qualify as a business.
Insurance and Liability
Hosts should review their insurance policies to ensure they have adequate coverage for tourist rentals. It is essential to inform insurance providers about the rental activities to avoid potential coverage gaps.
Third-party rules
- Community rules. You must abide by other contracts or rules binding them, such as co-op rules, CC&Rs, HOA rules, or other rules established by tenant organizations.
- Lease contract. If you are a renter, you must make sure your hosting activity does not violate the rental agreement and/or obtain the written permission from your landlord to use the property as a STR.
Miscellaneous
Lodgings for tourist use must comply with State, regional and local regulations on urban planning, building, health, and safety.
- Safety and Quality Standards. The property must meet certain safety and quality standards to ensure the well-being of guests. This may include having smoke detectors, fire extinguishers, and complying with building codes.
- Fire Safety. You should make sure their properties are equipped with a working carbon monoxide detector (particularly in presence of gas appliances) and a fire extinguisher. These installations should be maintained regularly. Please check applicable standards.
- Emergency Contacts. Guests should be provided with local and national emergency contact numbers, the nearest doctor on call, and the closest hospital to the property.
- First Aid Kit. Host should keep a first aid kit in an easily accessible location, following the guidelines provided by the local civil protection agency.
- Anti-Discrimination Policy. You must adhere to laws that prohibit discrimination against Guests/renters in all occasions.
- Respect for Neighbors. You can be liable for the disturbances (particularly with regards to noise or garbage) caused by Guests to the neighborhood. You can establish rules such as quiet hours, no pets allowed, indicating that the property is not suitable for children or infants, prohibiting parties, and unregistered additional guests.
- Home/internal rules. You can include internal rules in their listing(s).