National Identification Codes (CIR and CIN) for Short-Term Rentals

What is the CIR? The CIR i(codice Identificativo Regionale) is a mandatory regional identification code, a unique alphanumeric code assigned by each Region for any property being offered as a short‑term tourist rental in Italy. It applies to both private hosts and professional operators, and most regions require it before advertising or accepting guests. The […]

IVIE Tax Base Post Brexit

Brexit has had a potentially expensive impact for Italian tax residents owning real estate in the UK.  Italian tax residents are generally required to pay IVIE –  wealth or ownership tax on foreign (i.e. non Italian) real estate  .As a result of Brexit,  in the view of the Italian Tax Agency, the taxable base will […]