National Identification Code (CIN) for Short-Term Rentals

What is the CIN? The CIN (Codice Identificativo Nazionale) for short-term rentals is a requirement introduced by Article 13 of Decree Law No. 145 of December 18, 2023 (known as the “Decreto Anticipi”). This law mandates the assignment of a National Identification Code (CIN) for all residential units used for tourist rental contracts, including short-term […]

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 […]