Short-Term Rentals and Tourist Lets: What to Know in 2025
Short-Term Rentals and Tourist Lets: What to Know in 2025
Legislative changes, tax rules, and practical tips for owners
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New regulations and mandatory requirements
1. National Identification Code (CIN)
From January 1, 2025, every property used for short-term rentals must have a CIN:
• Request it via the Ministry of Tourism’s BDSR portal
• It must be displayed in all online listings and at the property, or you risk fines up to €8,000
2. Mandatory fire safety
Also from January 1, 2025:
• Fire extinguishers of at least 6 kg every 200 m² or per floor
• Certified CE gas and carbon monoxide detectors
3. SCIA requirement for business activity
If you rent out more than 4 units in the same municipality, the activity is considered a business:
• You need a VAT number (with the right ATECO code)
• SCIA must be submitted to the municipality
4. Council of State ruling on local limits
Decision no. 2928/2025 establishes that municipalities cannot impose restrictions on non-business short-term rentals. This principle now applies nationwide.
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Tax news 2025
1. Flat-rate tax (cedolare secca)
• One unit only: rate 21%
• 2 to 4 units: increased rate 26%
• More than 4 units: business status and VAT required
2. Tax return
• Income from short-term rentals must be declared in the Italian personal tax return, in section RB or RL, depending on your regime
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Risks and limits to consider
• Controls and fines: Failing to report guests (Alloggiati Web) or not complying with new rules can result in fines up to €8,000
• Reputation risk: Inaccurate photos/descriptions can lead to negative reviews and lost income
• Difference between short-term rent and “casa vacanza”: Short-term rental: up to 30 days, no extra services; beyond that, business activity with extra duties
• Local rules vs. Council of State: The recent ruling protects non-business rentals from local limits, but always check how the municipality is applying the law
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Owner’s checklist
• Request and display the CIN
• Update fire safety (extinguishers, detectors, certifications)
• Register guests within 24h
• Check your tax status (flat-rate or business)
• Check for any local rules
• Be transparent in descriptions and photos
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The Takeaway
2025 marks a turning point for short-term rentals in Italy: more rules, more controls, but also greater protection and professionalism. Owners who comply enjoy:
• Greater credibility
• Lower fiscal risk
• The chance for steady income in a growing market
