Short rentals, what changes in 2025: from keyboxes to Cin all obligations of landlords

Now we are back to the 'pre-circular' situation, waiting to see whether the ministry will appeal against the ruling and whether the new circular will still be issued. Therefore, the obligation to identify guests and fill in the communication on the Accommodation website remains. On the modalities, however, there is a return to a grey area: the law requires identification, but there is no longer the circular requiring recognition 'de visu', i.e. in person.

The use of keyboxes is not prohibited per se, but is subject to the 'general' limits that existed before the circular and the ruling: for example, they cannot be placed in public places such as public lighting poles or fences and railings. But a keybox installed on a flat door - and used, for example, by cleaning staff - was and remains permitted. Moreover, the presence of a keybox does not automatically mean that the guest has not been identified. And professional managers of short-term rentals remember that they have been using computerised identification procedures for years.

Tourist rental contracts that exceed 30 days in duration - for example, the summer rental of a house in the mountains for two months - do not fall under the fiscal discipline of short-term rentals dictated by Decree Law 50/2017. They must be registered at the Revenue Agency within 30 days of the stipulation, either on paper or telematically (compulsory if the landlord owns more than 10 real estate units). In this case, registration with the Tax Agency replaces communication via the Tenant Portal.

As of 2 January 2025, the National Identification Code (Cin) is mandatory. In regions or autonomous provinces where there is a Regional Identification Code (Cir), the landlord must first obtain this Code, and then apply for Cin; where there is no Cir, on the other hand, Cin must be applied for directly at the start of the activity. On a practical level, the code must be requested via the National database of accommodation facilities (Bdsr), accessed with Spid or Cie.

According to Decree Law 145/2023 (Article 13-ter), whoever offers or grants a house or a portion thereof for short term rental or for tourism purposes, must display the Cin outside the building and indicate it in any advertisement wherever published and communicated (Internet portals, traditional notice boards and so on). When displaying the Cin, any urban planning and landscape constraints must be respected. The Ministry of Tourism, in view of the limits imposed by some condominium regulations, also allows displaying it in a manner alternative to posting a sign.

Real estate agents and telematic portals must also indicate Cin in advertisements that 'contain a clear and sufficiently comprehensive representation of the characteristics of the property'.

Failure to display Cin is punished with a sanction from 500 to 5 thousand euros depending on the size of the structure, in addition to the immediate removal of the irregular advertisement. On the other hand, the letting of property without Cin is punished with a fine of 800 to 8 thousand euro. If the same fact is punished by regional legislation, however, local sanctions apply.

As of 2 January 2025, all real estate units intended for short-term rental or for tourism purposes - even if they are managed in a non-entrepreneurial form - must be equipped with functioning combustible gas and carbon monoxide detection devices and portable fire extinguishers in accordance with the law. The Ministry of Tourism has specified that the installation of a system is not necessary: even removable devices are sufficient. The Faq of the ministry also indicates the requirements for fire extinguishers and how many need to be installed depending on the size of the flat.

In addition, real estate units intended for short term rental or tourism that are managed in an entrepreneurial form must be equipped with the safety requirements for installations prescribed by the applicable state and regional regulations.

Many tourist cities have declared war on short-term rentals in an attempt to decongest the city centres. Some initiatives that have caused a lot of uproar concern the removal of keyboxes in public places; in other cases the municipal police have intervened to verify the regularity of the rental and the correct identification of guests.

Another route chosen by some municipalities is that of intervening in the building regulations by defining stringent requirements for dwellings intended for short-term rental: for example, a minimum surface area may be required or a change of use may be necessary when the use for short-term rental is differentiated from purely residential use (a choice, the latter, which considerably reduces the operational flexibility of the landlord, who is called upon to make a choice between short-term rental and use of the house for his own use or for long-term rental).

Short-term leasing does not require specific contractual forms, although it may be useful to rely on model contracts such as the one prepared by the Milan Chamber of Commerce.

For tax purposes, a definition of a short-term lease has been dictated, to which is linked the possibility of opting for the flat-rate tax and the obligation to apply the 21% withholding tax by the intermediaries collecting the fees (traditional agencies and internet portals). To summarise, for the tax authorities, a short lease is for a duration of no more than 30 days, is carried out on a non-entrepreneurial basis and does not envisage the provision of accessory services (apart from linen, cleaning of the premises, utilities, wi-fi and air conditioning).

Short-term rental income is subject to various tax disciplines.

When more than four flats are used for short-term letting, the activity is presumed by law to be carried out in an entrepreneurial manner (Law 178/2020, Article 1, Paragraph 595). The landlord will therefore have to submit a Scia, open a VAT number and operate as a business (if he qualifies, he may opt for the flat-rate scheme).

When there are up to four flats for short-term rental, the landlord may choose to subject the rentals to ordinary taxation or to the 'cedolare secca': in the latter case, from 2024 the tax will be 21% on rentals from the first house subject to short-term rental and 26% on the other houses.

The choice can be made directly by the taxpayer in the tax return. For example, one could subject the rents from the first flat leased out on a short-term basis to the 21% flat tax and keep those from the second flat under ordinary taxation.

The landlord who engages in short-term renting has to account for the payment of taxes related to the ownership of the property, starting with Imu. The only advantage: if he rents out part of his main dwelling (e.g. a room), the house remains exempt from Imu.

The owner also has to pay the rubbish tax and condominium expenses, as well as the utilities, which are generally not charged back to the guest.

Obligations gradually introduced in recent years make it more complex - but not impossible - for individual landlords to manage short-term lettings on a do-it-yourself basis.

The alternative is to rely on professional managers, with whom one enters into a contract that usually also allows one to keep the house for one's own needs for a more or less extended period during the tourist season. The manager's remuneration is usually a percentage commission on the volume of fees collected, varying according to the service offered: it is clearly higher when the manager also takes care of the check-in and cleaning of the accommodation.