Short-let rules in Tuscany: what applies today

CIN — the National Identification Code

The CIN is mandatory for every property used for short or tourist lets. It is requested on the Ministry of Tourism’s national accommodation database, must be displayed outside the property and quoted in every listing — on the manager’s site as on the portals. In Tuscany it has absorbed the earlier regional code, which is no longer used on its own.

Without a CIN the fines are heavy and the portals remove the listing. It is the first check we run when we take on a house.

«Anyone who offers or grants for rent, for tourist purposes or under article 4 of Decree-Law 50 of 24 April 2017, converted with amendments by Law 96 of 21 June 2017, a residential property unit or a portion of it, or the operator of a hotel or non-hotel tourist accommodation, is required to display the CIN outside the building in which the apartment or facility is located, respecting any planning and landscape constraints, and to state it in every listing wherever published and communicated.»

Decreto-legge 145/2023, art. 13-ter comma 6 — Normattiva — our translation

Safety: detectors and extinguishers

The same law that introduced the CIN requires, in short-let properties, working combustible-gas and carbon-monoxide detectors, plus certified portable extinguishers in adequate number.

These are the owner’s obligations, not the guest’s or the manager’s — but they need checking every season: an expired detector is the same as none. In our periodic inspections this check is a fixed item.

«In every case, all property units shall be equipped with working combustible-gas and carbon-monoxide detectors, as well as certified portable extinguishers placed in accessible and visible positions, in particular near the entrances and close to the areas of greatest risk and, in any case, installed at a rate of one per 200 square metres of floor space, or fraction thereof, with a minimum of one extinguisher per floor.»

Decreto-legge 145/2023, art. 13-ter comma 7 — Normattiva — our translation

Guest registration (Alloggiati Web)

Every guest’s details must be transmitted to the police through the Alloggiati Web portal within twenty-four hours of arrival (or on arrival itself, for stays under twenty-four hours). The obligation covers all guests, not just the booking holder.

It is the practical reason an in-person check-in is not mere courtesy: documents are collected and transmitted on time, without chasing guests mid-stay.

«Managers of hotels and of all other accommodation facilities must, within 24 hours of arrival, communicate to the territorially competent police headquarters, exclusively through the Servizio Alloggiati, the personal details of the persons accommodated. If the stay is shorter than 24 hours, the details must be sent on arrival itself.»

Polizia di Stato, Portale Alloggiati Web (art. 109 T.U.L.P.S.) — our translation

ISTAT: monthly tourist-flow reporting

The Tuscany Region collects tourist flows every month — arrivals and overnight stays by nationality — through its own reporting system. Months with no guests must be reported too.

It is not a tax, but failing to report is fined. In our deadline calendar, ISTAT and the tourist tax travel together, with receipts attached to the monthly statement.

«Tourist flows are recorded daily, while the monthly calendar must be completed by the 5th day of the month following the reference month, even where there has been no movement.»

Comune di Prato, «Comunicazione flussi turistici per strutture ricettive e locazioni turistiche» — our translation

The flat-rate tax: 21% and 26%

The cedolare secca is the flat-rate substitute tax a private owner can elect on short-let income — contracts up to thirty days — instead of IRPEF and the surcharges. From 2026 the standard rate is 26%, reduced to 21% for a single property per tax year, which the owner names in the tax return. The regime covers at most two apartments used for short lets in the year: beyond that, the law presumes a business, with a VAT number and a different regime. Until 31 December 2025 the limit was four apartments.

Whoever collects on your behalf withholds 21% at source and certifies it by March of the following year. The rates shown are those in force at this page’s last update: budget laws touch this point often — before filing, check with your accountant.

«From 2026, the tax regime for short lets under Decree-Law 50/2017, art. 4, paragraphs 2 and 3, may be applied only where no more than two apartments per tax period are used for short lets (until 31 December 2025 the limit was four apartments). In all other cases, short-let activity, by whomever carried out, is presumed to be conducted as a business.»

Agenzia delle Entrate, «Le locazioni brevi e la cedolare secca» — our translation

«If the Government’s aim is to favour long lets over short ones, the right road is not to punish the latter but to encourage the former.»

Giorgio Spaziani Testa, presidente di Confedilizia — Giornale di Brescia, ottobre 2025 — our translation

Tourist tax: municipality by municipality

The tourist tax is municipal: every Tuscan municipality sets its own amounts, exemptions, periods and payment and reporting procedures. It is not the owner’s income: it is collected on the municipality’s behalf and remitted under its rules.

It is the item that varies most from house to house: the same management can face different deadlines and amounts in two neighbouring municipalities. That is why the tourist tax for the houses we manage is handled house by house, on the right municipality’s calendar.

«The monthly return and the payment of the tax must be made by the 15th day of the month following the reference month.»

Comune di Firenze, «Imposta di soggiorno — calcolo e pagamento, locazioni turistiche» — our translation