Italian 2026 Finance Bill – Key Tax Measures: Support for Middle and Low Incomes | Revision of IRPEF tax brackets | Abolition of reduced 21% rate on short term lettings | Baby bonus | Enhanced parental leave and nursery bonus | Social security exemption for working mothers | Increased deductions for private school expenses | Family endowment fund | First home mortgage guarantee fund | Support for food purchases | Energy-efficient appliance bonus | Cap on deductions for incomes over €75,000 | Exceptions for healthcare, mortgages, and startup investments | End of deductions for children over 30 (except disabled children) | “Hire more, pay less” tax deduction for new permanent hires | Reduced tax on productivity bonuses | Fringe benefit exemptions | Relocation support for new hires | Raised flat tax threshold for employees and pensioners | Reduced corporate tax (IRES) for reinvested profits | Tax credits for southern Italy investments | Enhanced “Nuova Sabatini” machinery financing | Support for SME stock market listings | Increased public investment in defense, infrastructure, and healthcare | Banking and Insurance | Deferred deductions for financial sector losses | Annual stamp duty on life insurance contracts

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 rentals under Article 4 of Decree Law No. 50 of April 24, 2017 (which includes rentals through platforms like Airbnb etc.). The CIN also applies to hotel and non-hotel tourist accommodation.

 

The CIN represents a significant change for Italy’s short-term rental and tourism industry, as it will replace the existing regional identification codes. The CIN and related property data will be entered into a national database of all tourist accommodations in Italy. This national database is designed to improve data integration at both local and national levels, facilitate synergies between authorities, and enhance monitoring and enforcement against illegal rentals.

 

Once obtained, the CIN must be displayed at every rental property and on publicity for the letting of the same.  Registered operators will be able to use the CIN to view information about the properties they manage, update information, and report any issues.

 

The obligation to obtain and display the CIN will take effect on January 1, 2025.
Failure to comply with this requirement could result in fines ranging from €800 to €8,000 for not having a CIN and €500 to €5,000 for failing to display it on the premises.

How to Obtain the CIN

The CIN can be obtained through a specific process on the Ministry of Tourism’s web portal bdsr.ministeroturismo.gov.it .

The procedure differs based on whether the property owner or manager is an Italian citizen or resident in possession of a SPID (digital identity), or a non-resident non Italian .

At Taxing.it, we can offer a specialized service for non-resident foreign individuals who rent out properties in Italy. To take advantage of our service, you will need to provide specific information about you and the properties you are renting or plan to rent.  

To obtain the CIN it is necessary to already have a CIR (Regional Identification Code), if the requirements exist under Regional laws. 

If you already have have a  CIR or you are not required to obtain one  but it is not registered in the CIN portal, it will be necessary to report the no-registration and wait 30 days for the records to be updated, after which will be possible to apply for the CIN.

 

Contact Us for More Information/Support

Since, in order to obtain the CIN, it is necessary to already be in possession of a CIR, (the Regional Code).  To get the CIR, there is a procedure that varies from region to region usually starting with a filing at the municipality (Comune) before registering with the web portal of the Region obtaining the CIR.

Using attorneys like us in Milan is often not the best approach here. If you need support with the CIR, a local “geometra” (surveyor) or cpa (“commercialista”) may be a better and more cost effective choice.

Alternatively, we are seeing many “co-host” services starting to be offered. The Italian Airbnb website has listing of co-hosts and a google search for your “Comune + cohost” may also show some providers. Co-hosts are on the whole landlords of their own properties, and having gone through the bureaucratic procedures, are willing to help others (for a fee). They can also help with other aspects of renting an Italian property, such a reporting guest details to the Police Service, support with check in, check out, cleaning, tourist taxes and other bureaucratic obligations involved with renting a property in Italy, involving a local cpa that can help with property ownership (IMU), income and refuse taxes as necessary.


If you have purchased recently, your real estate agent may also provide these services or point to someone who can.

In short whilst we would be happy to quote for these services and for support with annual local property tax and income tax filings/payments, a local provider might prove a more cost effective solution.

If you are interested in this service or need more information, please contact us, and we will provide you with all the details you need to obtain your CIN. This blog post has more information on the tax and other obligations for landlords renting Italian property.

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