Many relevant news have been introduced on short-term rentals – Sanctions for those who do not respect the new rules. The “Decreto Anticipi” (Decree 18/10/2023, n. 145, converted into Law 15/12/2023 n. 191), introduces important news in the short-term rental sector, which will have important effects for tenants/consumers and property owners, but also for large intermediation platforms, such as Airbnb, Booking and others.

1) Assignment of the National Identification Code (CIN): The Ministry of Tourism will assign a CIN to all short-term rentals.
The code will be assigned by the Ministry of Tourism, following the electronic submission of an application by those who lease real estate units for residential use as short-term rentals. A particular “recoding” procedure is envisaged for the regions which have activated procedures for the attribution of specific identification codes. The request will have to include the official cadastral data of the real estate unit or of the structure and, for lessors, the existence of the requirements required by the same article 13-ter.

2) Displaying and Indicationing of the CIN: Landlords are required to display the CIN outside the building and indicate it in every published advertisement, with similar obligations for real estate intermediaries and managers of electronic portals. When CIN will enter into force?
The entry into force of the new rules will not be immediate as the provisions require further government intervention.
In fact, within 30 days of entry into force, a decree from the Ministry of Tourism is necessary to define the interoperability rules between national and regional databases for the recoding and/or assignment of the new national CIN. Finally, the law comes into force definitively 60 days after the publication in the Official Journal of the notice of entry into operation of the National Database and the portal for assigning the CIN.

3) Communication and safety obligations: All residential real estate units intended for rentals must be equipped with devices for the detection of combustible gases and carbon monoxide, as well as portable fire extinguishers to be located in accessible and visible positions, in particular near the entrances and in the vicinity of the areas of greatest danger and, in any case, to be installed at a rate of one for every 200 square meters of floor, or fraction thereof, with a minimum of one fire extinguisher per floor.

The absence of these requirements will be punished with a fine of 600 to 6,000 euros for each verified violation.
Furthermore, the SCIA obligation (certified notification of start of activity) has been introduced; it has to be filed at the SUAP desk of the Municipality where the property is located; The absence of such reporting will be punished with a fine ranging from 2,000 to 10,000 euros, depending on the size of the structure or property.

4) Sanctions: Financial sanctions are established for the absence of the CIN (from 800 to 8000 euros), for the failure to display the CIN (from 500 to 5000 euros), for the failure to present the SCIA (from 2000 to 10.000 euros) and for the rental of real estate units without safety requirements (from 600 to 6000 euros for each confirmed violation).

26% FLAT TAX
The 2024 Budget Law, in force from 1 January, also introduces important innovations for short-term rentals.
In detail, the tax rate in the form of flat rate tax has been increased from 21 to 26%, applicable to income deriving from short-term rental contracts stipulated by natural persons, in the event of destination for short-term rental of more than one apartment per each tax period.