EXPLAINED: What are Italy's rules and taxes for Airbnb rentals?
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Loading... - Alice Berlusconi
- 16 Mar 2022
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There are somewhere around 83,000 Airbnbs in Italy, hosting more than 3.6 million guests each year — at least according to the company’s last count.
If you think that’s still not enough, listing your home on the service is easy. But it’s far from the only step you’ll need to take.
By comparison to some other countries, Italy’s massive accommodations sector is heavily regulated, and rules are not always consistent from place to place.
So just what do you need to do to list your property on Airbnb? Here’s a look at the details across Italy and by region.
How do I legally rent out my apartment on Airbnb?
To start, most municipalities require that you inform them you are starting a short-term rental business by filing something called a ‘segnalazione certificata di inizio attività‘ or SCIA with your local one-stop shop for business services, called the SUAP (Sportello Unico Attività Produttive).
In some regions, registering with the SUAP will also give you a unique identifier code that you will be required to use in all your advertising and on any online posts. Many regions also require that you report statistics about the number of guests you have hosted on a monthly basis using that same code.
At the SUAP or at your local Questura, you’ll also need to get credentials for Alloggiati Web, an online portal for uploading your guests’ identity documents. It is a legal requirement across Italy to upload a copy of every guest’s passport or other identity document within 24 hours of check-in.
The last common requirement is to provide every guest with a written short-term rental contract. This will need to be signed by both parties when they arrive. You can find templates for these contracts online.
That’s a good start, but you may have other obligations. Generally speaking, your legal responsibilities get more complex the more services you offer as part of your guest’s stay. If you offer breakfast, that may change how your accommodation is classified and, in some regions, mean heaps of new paperwork. Same goes if you are leasing more than two properties, offering tours, or incorporating as a business.
In some regions, even putting up a sign could see you re-classified as a full-on bed-and-breakfast rather than a relatively simple short-term rental — while in others, signs might be a legal requirement.
What about taxes?
Many municipalities have added tourist taxes to the cost of a stay. These are usually just a few euro per night, but you’ll need to find out the exact rate from your local municipality. In places where Airbnb doesn’t collect these for you, you’ll need to collect them in cash at check-in — and to avoid a headache, make sure to specify you’ll do so in the details of your posting.
At tax time, you would declare any rental income as part of your overall income for the year. That means you’ll pay somewhere between 23 and 43 percent tax on it at year’s end — though you can also deduct certain expenses, like renovations, that go into the business.
If that sounds too dear, there’s also the option of the ‘cedolare secca’ rate — a flat tax of 21 percent on short-term rental income. Airbnb is currently fighting in court to avoid having this rate automatically applied to bookings made in Italy, so for now, you’ll need to file for that rate at tax time.
There is also the option of incorporating and charging VAT on your rentals. But beware: operating short-term rentals as a corporation often puts those properties in a different regulatory category, and may entail a lot more paperwork.
All to say, it might be a good idea to read your local regulations and speak to your municipal authority if you’re still wondering what your obligations might be.
See more details for each Italian region below.
Abruzzo
In Abruzzo, it’s mandatory to file a SCIA outlining the details of your property only if you’re leasing three or more apartments or are incorporated as a business.
You do, however, have to register with SITRA, the region’s online tourism tracking system, which will mean a visit to your local SUAP or municipal office (use this form to apply for credentials).
You’ll also receive a unique identifier, called a CIR, that you need to include on all your posts and advertisements.
In addition, Abruzzo requires that you post a maximum price list for the year in a common area of your rental. You don’t need to stick to these prices, but if you go above them, your customers can demand you lease at that rate.
Airbnb does not collect tourist taxes in Abruzzo, so you should check with your municipality to see if any tourist taxes are in effect and should be charged to guests.
Aosta Valley
The Aosta Valley does require that you file a SCIA at the local office, and adds the requirement of an in-person inspection within 60 days.
Airbnb does not collect tourist taxes in Aosta Valley.
Basilicata
Basilicata also requires that you file a SCIA at the local office (the form is here). If you’re not clear what category of establishment you fall into, you can request classification by filing this form with all your details. Within 90 days, the province and municipality should issue an authorization to start renting.
You’re required to report the total number of guests from the previous month by the tenth of the following month using the region’s SIST online reporting system. To gain access, you need to file this form with the receipt you should have received from the local office.
Unlike many other regions, Basilicata also requires you get insurance for civil liability in the event of any injury to guests, and report its annual renewal to the municipality.
Basilicata also still requires operators to report their maximum prices for the year to the province. This needs to be done by September 30th of the previous year, or within one day of receiving your authorization. You can change prices beginning in June, so long as you tell the province by March 1st.
Airbnb does not collect tourist taxes in Basilicata.
Calabria
Since 2015, Calabrian law has allowed specifically for “apartments for tourist use”, a category designed for Airbnbs. As long as you rent no more than three units, for no longer than six months at a time, you can apply to operate in this category.
You need to register with a SCIA and report monthly tourist statistics via the region’s SIRDAT system. Like Basilicata, you also need to report maximum and minimum prices to the region electronically by October 1st of each year for the following year. These prices also need to be made available on your website and displayed in a common area and in each room.
Airbnb does not collect tourist taxes in Calabria.
Campania
To start renting in Campania, you’ll need to file a SCIA at your local one-stop shop. Like in the regions above, you also need to communicate details of arriving/departing customers at the region’s tourist surveyor website, and upload details of your maximum prices by October 1st at this website.
Airbnb automatically collects and remits the local tourist tax in Napoli, but elsewhere you will need to check with your municipality about the rate and collect and remit it yourself.
Emilia-Romagna
In Emilia-Romagna you can start renting as soon as you submit your SCIA at the local office, as long as you have no more than three properties.
You need to submit a declaration of your prices and record the number of stays in a month using the province’s Ross1000 system. Logins are provided by your provincial office. Your maximum prices also need to be displayed using this form.
Airbnb automatically collects and remits the municipal tourist taxes in Bologna, Parma, and Rimini, but in any other municipality, you will need to confirm the amount and collect and remit it yourself.
Friuli-Venezia-Giulia
As in Emilia-Romagna, you can get started renting as soon as you submit these forms to your local SUAP.
You’re required to report the usual tourist statistics via the region’s WEBTUR service, and you need to maintain a current price list in a public area of the house or apartment, specifying that those prices may vary.
You’re also technically required to say how many stars your accommodation has received, if it’s received a classification from the region, in any ads you publish.
Lazio
If you have three or fewer rental units, you need to file this form with the local SUAP, or register at the region’s online portal, selecting an “allogio per uso turistico.”
Registering will give you an identifier code (CIR) to use in your reporting and advertising.
As in the regions above, a price list must be displayed in reception or a common area and in every room of your accommodation.
Rome also requires you report the number of tourists staying at your establishment. To do so, you need to use your identifier code (CIR) to request a login on this portal. You’re required to report each month’s numbers by the fifth of the following month.
Rome’s tourist tax is collected automatically by Airbnb at the time of booking. But in other Lazio municipalities, you will need to do this yourself. Read More...
