Italy CIN Rules 2025: Compliance for Airbnb Rental Hosts

What counts as a short-term rental in Italy and who must comply?

Short-term rentals in Italy are residential lets of up to 30 days, usually for tourists, and they now fall under strict national and local rules. If you rent out a flat, room, or holiday home for short stays - even occasionally and even via platforms like Airbnb or Booking - you almost certainly must obtain a CIN and comply with the new safety and tax rules.

Under Italian law, the main categories involved are:

• Locazioni brevi: rentals of residential property for up to 30 days per contract, by private individuals not acting as a business, often governed by art. 1571 and following of the Italian Civil Code and art. 4 of Decree Law 50/2017.
• Tourist rentals / holiday homes (case vacanza, locazioni turistiche): regulated also by the Codice del Turismo (Legislative Decree 79/2011) and by regional and municipal rules.
• Non-hotel hospitality structures: such as B&B (bed and breakfast), guest houses, agriturismi and similar, already registered with regions/municipalities.

You must normally comply with CIN, safety and tax rules if:

• You advertise the property to tourists or short-stay guests, even for a few weeks per year.
• You rent for less than 30 days per contract (even if guests extend via multiple contracts).
• You use online platforms or agencies that intermediate bookings or collect payments.
• You operate more than one property or a mix of tourist rentals and B&B style accommodations.

Local regions and municipalities (Comuni) can impose extra obligations such as registration with the SUAP (Sportello Unico per le Attività Produttive), payment of tourist tax (imposta di soggiorno), and zoning limits in city centers. You must always check regional rules (Regione) and municipal regulations in addition to national legislation.

What is the new National Identification Code (CIN) for Italian short-term rentals?

The National Identification Code (Codice Identificativo Nazionale - CIN) is a unique alphanumeric code assigned to each property used for short-term rentals and non-hotel accommodation in Italy. It serves as a mandatory ID that must appear in every advertisement and at the property itself, allowing tax and tourism authorities to match each listing to a real, registered owner.

Purpose and legal basis

• Purpose:
  • Combat tax evasion in the short-term rental market.
  • Ensure minimum safety standards for guests.
  • Provide accurate statistics and control for local authorities in tourist areas.
• Key legislation:
  • Decree Law 145/2023 (the "Anticipi" decree) and its conversion law, which introduced the CIN at national level.
  • Implementing decrees of the Ministry of Tourism (Ministero del Turismo) establishing the technical rules and portal for the CIN.
  • Existing rules in the Codice del Turismo and regional tourism laws, which remain in force and are now integrated with the CIN system.

Who issues the CIN and in which database is it stored?

• Issuing authority: Ministry of Tourism via a national online portal.
• Database: National database of tourist accommodation and short-term rentals managed centrally, with access for:
  • Agenzia delle Entrate (tax authority),
  • Guardia di Finanza (financial police),
  • Regions and municipalities for local checks, tourist tax and planning policies.

Where and how must you display the CIN?

• Online:
  • In every listing on platforms (Airbnb, Booking, VRBO, etc.).
  • On your own website or social pages where you offer the property.
  • In ads posted by agencies or intermediaries acting on your behalf.
• Offline:
  • On a visible sign at the property entrance (often required by both national rules and local ordinances).
  • In printed brochures or flyers used to advertise the property.

Every unit must have its own CIN. If you own several apartments in the same building or complex and rent them separately, you cannot use a single CIN for all; you must register and obtain one CIN per unit as defined in the Ministry portal.

By when must you obtain your CIN and what are the penalties for non-compliance?

You must usually apply for your CIN within a short window once the Ministry of Tourism portal is operational: existing rentals generally have 60 days, and new rentals must have a CIN before they are advertised. Operating or advertising without a CIN can trigger fines up to about €8,000 per property, plus removal of your listings and additional sanctions for repeated violations.

Typical deadlines for obtaining the CIN

The exact dates depend on the implementing decree, but the structure is generally as follows:

1. Portal launch: The Ministry of Tourism publishes a decree announcing the opening date of the CIN online portal.
2. Existing hosts:
   • Have a fixed period (commonly 60 days from the portal launch) to:
     • Register on the portal,
     • Enter property data,
     • Obtain and start using the CIN.
3. New hosts:
   • Must complete CIN registration before publishing any ad or accepting bookings.
4. Platforms and intermediaries:
   • Usually have a transitional period to adapt their systems.
   • After that, they must block or remove listings without a valid CIN.

Fines and sanctions for CIN violations

The law introduces substantial administrative fines. Local authorities can impose them and notify the tax agency. Typical ranges are:

Common timing mistakes that trigger penalties

• Waiting until the high season to apply for CIN and being unable to rent while your application is processed.
• Assuming a CIN obtained for a B&B or holiday home covers a separate private rental in the same building.
• Forgetting to update listing descriptions with the CIN, especially on smaller foreign platforms or your own website.
• Not correcting property data (surface, capacity, address) when the structure of your rental changes.

How do you register on the Ministry of Tourism database and obtain your CIN?

You obtain your CIN by registering on the Ministry of Tourism's dedicated portal using Italian digital ID (SPID or CIE), entering your personal and property details, and confirming a few compliance declarations. The process is fully online and, once set up, allows you to manage multiple properties and update their data.

Step-by-step process to obtain the CIN

1. Prepare your digital credentials
   • Get a SPID (Sistema Pubblico di Identità Digitale) or use your CIE (Carta d'Identità Elettronica).
   • If you are a foreign owner without Italian ID, you may need:
     • An Italian tax code (codice fiscale), and
     • Access via a delegated representative (commercialista, property manager, local agent) who holds SPID/CIE.
2. Collect basic property information
   • Full address and cadastral details (dati catastali) from your visura catastale.
   • Type of accommodation (entire apartment, room, B&B, holiday home, etc.).
   • Maximum guests allowed according to local rules.
   • Existing regional or municipal codes (CIR, CAV, SUAP protocol) if already registered locally.
3. Access the Ministry of Tourism portal
   • Go to the official website of the Ministero del Turismo and follow the link to the CIN / national database portal.
   • Log in with SPID or CIE, selecting "accoglienza turistica" or the equivalent section.
4. Create your operator profile
   • Enter your personal data: name, tax code, contact email, phone number.
   • Indicate whether you act as:
     • Private owner,
     • Property manager / intermediary,
     • Company (with VAT number - partita IVA).
5. Register each property
   • For each unit, fill in:
     • Address and floor, internal unit number.
     • Type of rental (locazione breve, casa vacanza, B&B, etc.).
     • Number of rooms and beds, bathrooms, accessibility features.
     • Local registration numbers (if any) and municipality of reference.
   • You may have to tick declarations:
     • Compliance with building, health, and safety rules.
     • Correctness of data for tax and statistical purposes.
6. Generate and download your CIN
   • Once submitted, the system usually generates the CIN automatically.
   • Download or copy the code and store the confirmation pdf.
   • Repeat the process for every separate rental unit.
7. Update your listings and property
   • Insert the CIN in every online ad on all platforms.
   • Prepare or update the sign at the entrance with:
     • Property name (if any),
     • CIN,
     • Contact details, as required locally.

What if you use a property manager or agency?

• Agencies and property managers can often:
  • Register on the portal and manage properties in the name of owners.
  • Hold or use their own CIN-like codes depending on the structure of the business.
• Always ensure:
  • The CIN is linked to the actual property and owner for tax purposes.
  • Your management contract clearly states who is responsible for compliance and who will receive regulatory notifications and fines.

What safety upgrades are now mandatory for Italian short-term rentals?

Italian law now requires short-term rentals and non-hotel structures to meet specific minimum safety standards, including installing gas and carbon monoxide detectors, fire extinguishers, and ensuring certified compliance of heating and electrical systems. You must implement these measures as a condition for holding a CIN and legally renting to guests.

Core mandatory safety measures

• Gas and CO detectors
  • Install gas leak detectors in kitchens or rooms with gas appliances.
  • Install carbon monoxide detectors near boilers, heaters, or fireplaces that burn gas, wood, or other fuels.
  • Check device certifications (CE mark) and follow maintenance and replacement intervals.
• Fire safety
  • At least one fire extinguisher of suitable class, easily accessible and visible.
  • In multi-room or multi-level properties, more than one extinguisher may be required.
  • Clearly marked escape routes and emergency exit instructions in Italian and at least one major foreign language (often English).
• Electrical and gas system compliance
  • Possession of a conformity certificate (dichiarazione di conformità) for electrical and gas installations, or a rispondenza certificate for older systems.
  • Periodic inspections and maintenance by qualified technicians, especially for boilers.
  • Use of certified appliances and avoidance of overloaded multi-socket adapters.
• General safety and information
  • Window and balcony railings compliant with building codes.
  • First aid kit and emergency phone numbers visibly displayed.
  • Clear house rules on smoking, candles, gas use, and maximum occupancy.

Approximate costs for basic upgrades

Compliance checks and documentation

• You should keep in a dedicated folder:
  • Installation and maintenance certificates.
  • Invoices for detectors, extinguishers, and safety equipment.
  • Photos of installed devices and signage.
• Local police (Polizia Locale) or technical inspectors may visit:
  • Following a complaint or incident, or
  • As part of targeted tourism and safety campaigns in high-pressure areas.
• Failure to comply can lead not only to fines but also:
  • Orders to suspend activity until safety issues are resolved.
  • Liability exposure in case of accidents or injuries.

How are short-term rental taxes and Cedolare Secca changing in 2025?

Cedolare Secca remains the main simplified tax regime for private Italian short-term rental hosts, but recent laws have increased the rate for multiple properties and are tightening platform withholding and reporting from 2025. You should expect more tax to be collected at source by platforms and less room for undeclared rental income.

Current framework: how Cedolare Secca works for short-term rentals

• Nature: Cedolare Secca is a substitute tax that replaces IRPEF, regional and municipal surcharges on rental income.
• Scope:
  • Applies to individuals (not companies) who rent residential property, including short-term rentals.
  • Governed mainly by the Testo Unico delle Imposte sui Redditi (TUIR) and art. 4 of Decree Law 50/2017 for short lets.
• Rates as adjusted by recent budget laws:
  • A lower rate for the first residential unit rented with Cedolare Secca.
  • A higher rate (recently raised) for additional units beyond the first, to discourage large unregistered quasi-hotel businesses.
• Declaration:
  • You still file an annual tax return (Modello Redditi or 730).
  • Rental income subject to Cedolare Secca is reported in separate sections and taxed at the fixed rate.

Withholding by platforms and intermediaries up to 2024

• Since Decree Law 50/2017, when an intermediary:
  • Collects rental payments, or
  • Intervenes in payments between guest and host,
  it must apply a withholding tax on the gross rental amount.
• This withholding:
  • Is paid to the Italian tax authority (Agenzia delle Entrate).
  • Counts as an advance or full payment of the tax due on that rental income, depending on your chosen regime.
• Platforms must also transmit periodic data on rentals and hosts to the tax authority.

Key directions of Cedolare Secca and withholding changes for 2025

Based on legislation and policy signals up to late 2024, the government is moving in this direction for 2025:

• Alignment of withholding with the new rate structure:
  • Withholding by platforms is expected to better reflect the differentiated Cedolare Secca rates (lower rate for one unit, higher rate for multiple units).
  • Hosts with more than one property subject to Cedolare Secca should expect higher effective advance withholding.
• Stronger platform obligations:
  • Reinforcement of the duty to:
    • Apply withholding on all payments to Italian-resident hosts and to non-residents for Italian properties.
    • Report detailed data on rentals, gross amounts, and withheld tax to Agenzia delle Entrate.
  • Sanctions for platforms that fail to withhold or under-report are being increased.
• Closer link between CIN, tax records and withholding:
  • Rental data reported by platforms will include the CIN, allowing:
    • Automatic matching of listings, tax returns, and safety compliance.
    • Risk-based audits of hosts whose CIN shows high occupancy but low tax payments.

Practical tax planning tips for 2025

• Assume that:
  • All income processed through major platforms will be visible to the tax authority.
  • Withholding will cover a significant part of your final Cedolare Secca liability.
• Work with a commercialista to:
  • Verify that withheld amounts appear correctly in your tax account (cassetto fiscale).
  • Optimize the choice between Cedolare Secca and ordinary IRPEF if your personal situation or property mix changes.
  • Plan for cash flow, especially if higher withholding reduces your net payouts during high season.
• Keep:
  • All platform statements and year-end summaries.
  • Invoices or receipts for property expenses that may be relevant if you are taxed under ordinary IRPEF.

How is compliance enforced and what should hosts expect in practice?

Compliance is enforced through a combination of data matching (CIN, platform reports, tax records) and on-the-ground checks by local authorities and financial police. Hosts should expect fewer "informal" rentals to slip under the radar and more targeted audits where data does not match.

Main authorities involved

• Agenzia delle Entrate:
  • Receives rental and withholding data from platforms.
  • Cross-checks tax returns against platform reports and CIN registrations.
  • Issues assessments, penalties, and interest for undeclared rental income.
• Guardia di Finanza:
  • Conducts financial and tax audits, particularly for larger hosts or repeated non-compliance.
  • Coordinates with local police and municipalities for tourism-related checks.
• Municipalities and Regions:
  • Check tourist tax (imposta di soggiorno) payments.
  • Verify compliance with zoning, maximum beds, and local tourism registrations.
  • Can inspect properties for safety and hygiene rules.

Typical enforcement scenarios

• Data-driven letters and desk audits:
  • You may receive a letter if:
    • Your platform data shows income but your tax return does not, or
    • You have a CIN and high reported occupancy but little or no tax declared.
  • Authorities may propose a settlement or invite you to correct your return voluntarily.
• On-site inspections:
  • Local police may visit properties:
    • To verify CIN display and safety equipment.
    • Following complaints from neighbors or guests.
  • They can issue immediate fines and order temporary closure in serious cases.
• Coordinated tax and tourism checks:
  • Shared databases allow:
    • Cross-checking tourist tax reports, CIN registrations, and tax filings.
    • Identification of "ghost" rentals that appear on platforms but have no CIN or tax record.

How to reduce audit risk

• Always:
  • Use a valid CIN in every listing.
  • Ensure your name or fiscal code in platform settings matches your tax identity.
  • Declare all rental income, even from direct bookings outside platforms.
• Keep:
  • Copies of CIN registration, local permits, and safety certificates.
  • Records of tourist tax collected and paid, if applicable in your municipality.
• Respond quickly and calmly to any letter or inspection, involving your tax adviser or lawyer where necessary.

When should you hire a lawyer or other expert for Italian real estate and short-term rentals?

You should involve a lawyer or professional adviser when you have multiple properties, complex ownership structures, cross-border issues, or any dispute with authorities or neighbors. For day-to-day tax and compliance matters, a good commercialista or property manager is often essential.

Situations where a lawyer is strongly recommended

• Purchasing or selling property intended for short-term rentals
  • To check zoning, condo rules (regolamento condominiale), and local caps on tourist rentals.
  • To structure co-ownership or use of companies and trusts in a tax-efficient and legally robust way.
• Receiving large fines or closure orders
  • If you receive:
    • CIN-related fines up to the upper ranges,
    • Orders from the municipality to stop your activity, or
    • Tax assessments claiming significant undeclared income.
  • A lawyer can:
    • Assess procedural mistakes by the authorities.
    • Negotiate payment plans or settlements.
    • File appeals to the tax court (Corte di Giustizia Tributaria) or administrative courts (TAR).
• Condominium or neighbor disputes
  • Where the condo rules attempt to ban short-term rentals, or neighbors complain of disturbances.
  • To evaluate the legal validity of restrictions and your options to continue, adapt, or cease the activity.
• Large-scale or professional activity
  • If you manage many units or operate as a company, you may need:
    • Corporate and labor advice (for staff, cleaners, managers).
    • Contractual templates for guests, partners, and agencies.

Other experts you should consider

• Commercialista (tax adviser):
  • To choose between Cedolare Secca and ordinary IRPEF.
  • To manage platform withholding, credits, and refunds.
  • To ensure proper invoicing and receipt issuance for direct bookings.
• Property manager or local agency:
  • To handle:
    • CIN registration and updates,
    • Tourist tax reporting,
    • Guest identification reporting to the police portal (Alloggiati Web), where required.
• Technical professionals (geometra, engineer, electrician, plumber):
  • To certify safety compliance and carry out the necessary upgrades.

What are the practical next steps if you rent or plan to rent property short-term in Italy?

Your next steps are to confirm that your activity falls under the short-term rental rules, obtain your CIN within the legal deadline, upgrade safety equipment, and align your tax position with the tightened Cedolare Secca and withholding rules. Working through a simple checklist with support from a professional will drastically reduce your risk.

Immediate actions for existing hosts

1. Map your properties and listings
   • List every unit you rent, including rooms and annexes.
   • Note current registrations: regional codes, municipal permits, platform URLs.
2. Check CIN status and deadlines
   • Verify whether the Ministry of Tourism CIN portal is active and your deadline window.
   • Apply for CINs for all units as soon as possible.
3. Audit your safety compliance
   • Install or verify gas and CO detectors and fire extinguishers.
   • Request or retrieve certificates for electrical and gas systems.
4. Update all advertising
   • Insert the CIN in every listing and on your website or social pages.
   • Order or print a visible entrance sign showing the CIN.
5. Review your tax strategy
   • Gather platform statements and rental records for the last years.
   • Schedule a meeting with a commercialista to:
     • Confirm your Cedolare Secca eligibility and rates,
     • Plan for 2025 withholding,
     • Clean up any past under-reporting.

Steps if you are planning a new investment

1. Before buying
   • Have a lawyer check:
     • Local zoning and caps on tourist rentals.
     • Condo regulations on using units for short-term stays.
2. Before the first booking
   • Register with the municipality and region, if required.
   • Obtain your CIN and tourist tax code (codice struttura) where applicable.
   • Set up safety measures and obtain compliance certificates.
3. Before going live on platforms
   • Configure listings with the CIN and correct ownership/tax details.
   • Decide with your adviser whether to opt for Cedolare Secca.
   • Set internal rules and check-in procedures, including guest identification reporting.

Ongoing best practices

• Review compliance annually:
  • Check expiry of safety equipment and certificates.
  • Update CIN information if the property changes.
• Monitor legal updates:
  • Follow Ministry of Tourism, Agenzia delle Entrate, and your region or municipality.
  • Pay attention to budget laws for changes in Cedolare Secca and withholding from year to year.
• Maintain transparent, well-organized records to be ready if authorities ask questions or perform an inspection.