Short-Term Rentals and Tourist Lettings: What to Know, 2025 Rules and Risks to Avoid
In recent years, short-term rentals and tourist lettings have become increasingly popular ways to make the most of a property, especially in areas with a strong tourism appeal.
The year 2025 brings important regulatory, fiscal, and operational changes that every property owner should know before renting out their home.
1. Short-Term Rentals and Tourist Lettings: What Changes in 2025
Under current law, a short-term rental is defined as a contract lasting a maximum of 30 days signed between private individuals, without the obligation to register it with the Revenue Agency (unless certain thresholds are exceeded or multiple properties are involved).
Tourist lettings, on the other hand, can have a variable duration and cater to guests staying for holidays, study, or work, without offering hotel-style services.
In 2025, lawmakers have introduced:
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Mandatory National Identification Code (CIN) for all properties used for short-term rentals and tourist lettings.
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Stricter controls on intermediary platforms (such as Airbnb and Booking), which must report data and withhold the taxes due.
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Closer alignment with municipal regulations, especially in historic cities and tourist destinations.
2. Key Fiscal Aspects
Income from short-term rentals and tourist lettings is subject to taxation.
Owners can choose between:
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Flat tax (cedolare secca) at 21% (or 26% if more than four properties are let in short-term form in the same year).
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Ordinary IRPEF taxation, adding the income to other earnings.
For 2025, the Revenue Agency has confirmed:
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The obligation to electronically report contracts through the dedicated portal.
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The application of a 21% withholding tax by intermediaries collecting rent on behalf of the owner.
3. Risks to Avoid
Owners must pay attention to:
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Condominium rules: some prohibit or limit short-term lettings.
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Failure to report guests to the police through the “Alloggiati Web” portal (public security requirement).
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Lack of insurance coverage for damage to people or property.
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Urban planning violations: the property must meet all habitability and safety standards.
4. Practical Tips for Owners
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Check urban and cadastral compliance before starting the business.
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Comply with local municipal rules, which can vary significantly.
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Take out a dedicated insurance policy.
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Keep clear accounts of income and expenses, useful in case of tax audits.
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Consider hiring professionals or property managers for more efficient and secure management.
Note for the savvy buyer:
If you are buying a property with the intention of renting it for tourism, first check municipal and condominium regulations. A great location alone is not enough—you need a clear regulatory framework to avoid surprises.
