Short-Term Rentals in Italy: Important Changes from 2026
From 1 January 2026 important new rules will affect anyone renting out properties for short stays in Italy. The reform tightens the requirements for private landlords and makes it easier for the tax authorities to treat multi-property rentals as a business activity.
VAT number required from the third property
Until now many owners could manage several apartments using the favourable “cedolare secca” regime. Under the new law, a VAT number (Partita IVA) becomes compulsory when a landlord rents out three or more properties in the same year. Managing more than two units is automatically considered an entrepreneurial activity.
This means that, if you are renting more than two properties, income must be declared as business income with all the related obligations: issuing invoices, keeping accounts and filing the appropriate tax returns.
CIN code already mandatory
Since 2025 every property used for short-term rentals must have a National Identification Code (CIN). Without this code the property cannot be legally advertised or rented .
Obligation to file SCIA for business rentals
Landlords who exceed the two-property limit must also submit a SCIA (certified notice of commencement of activity) to the SUAP office of the municipality where the activity is carried out.
Failure to present the SCIA can lead to administrative penalties from €2,000 to €10,000, depending on the size of the property.
What this means for owners
The reform significantly reduces the possibility of managing several apartments as an “occasional” activity. Anyone who owns more than two properties intended for short stays should review their position to avoid unexpected taxes and sanctions.
For personalised advice, contact our team.
