Listing your Italian home or apartment as a tourist let can be complicated. And Italy draws a sharp distinction between properties rented out for less than 30 days and those leased for longer.
These rules vary from region to region, and have just been subject to major changes in 2025.
But follow the rules and you might actually benefit from a lower tax rate, more flexibility and greater stability in your rental business.
What counts as a holiday home (casa vacanza)?
Italian law distinguishes between a short-term rental (affitto breve) and a holiday home (casa vacanza).
While neither can provide the extra services you might find at a regular hotel or bed and breakfast — such as hot meals, guided tours, or daily cleaning services — short-term rentals are restricted to periods of 30 days or less.
Holiday homes, meanwhile, can be rented for up to three months at a time to a single client, but are subject to different rules.
National laws
Some rules are the same across the country, especially since new rules on rentals came into effect on January 1, 2025.
Tourist rentals of all types now need to register for a national identification code or CIN by applying to the National Data Bank of Accommodation Facilities (BDSR).
EXPLAINED: Italy's new rules for short-term lets in 2025
Accommodation now must also meet minimum fire safety requirements, including fire extinguishers and carbon monoxide detectors installed by professionals.
In most places, property owners operating as a business must also now send a segnalazione certificata di inizio attività (SCIA) to the local one-stop shop for commercial activity (SUAP) to indicate that they are undertaking a new commercial activity. Not doing so could result in up to €10,000 in fines.
Unlike with short-term rentals, you'll also want to sign a formal tourist rental contract with your guest, which must then be registered on the tax authority’s RLI portal.
It might be a good idea to get a real estate lawyer or other professional to look over this contract before signing and registering it. You’ll also need to pay fees to register each contract with the authorities.
Lastly, you will still need to report most guests' arrivals to the police through the Alloggiati Web portal. The only exception is if you are renting to an Italian national.
If you plan to lease your property to tourists only occasionally — for example, in the summer season only — it will be considered a non-entrepreneurial holiday home, and subjected to these basic requirements.
But these rules get more complicated if you operate continuously, or own more than three properties in the same municipality. In this case, you’ll need to register as a business and apply for a VAT number, submitting a separate tax return for the business. You’ll also need to communicate your prices to local authorities.
If you have less than three properties, you can issue a simple receipt for the fee. You will need to affix a €2 revenue stamp (marca da bollo) if the amount exceeds €77.47.
While you can declare the income on your regular tax return, you are not allowed to deduct expenses related to the business.
Regional rules
Italy wouldn’t be Italy if there weren’t different laws in every region — and when it comes to tourist rentals, it's no different.
Certain regions have passed their own local laws to further regulate the operation of tourist rentals, regardless of the length of stay.
Generally, these rules require that even non-entrepreneurial landlords communicate the start of a new tourist rental to the local municipality.
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Often, you will also need to provide proof your property adheres to regional minimum requirements for health and safety.
Owners receive a regional identification code in return, which must be used in all communications.
In regions including Piedmont and Veneto, you'll also need to record arrivals via online portals used to record tourist numbers.
In some places, like Veneto, operators are also required to notify the municipality (and the SUAP in the case of business operators) when they stop renting. That means, if you’re just renting for a summer, you will need to fill out a form at the beginning and end of your rental period.
But beware: in other regions, like Lombardy, renting for more than 30 days may mean you lose your status as a tourist rental altogether — and may have to opt for a more restrictive transitional lease instead.
In general, the best practice is to begin by notifying your local municipality. They will be able to tell you what, if any, specific regional and municipal rules are in effect. Just be sure to specify that you are planning to rent for more than 30 days at a time.
Please note that The Local cannot advise on individual cases. For more details on how Italian law may apply in your situation, speak to your municipal authority or consult a qualified legal professional.
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