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.

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.

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.

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.

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. On the first short-let property the rate is 21%; from the second to the fourth it rises to 26%. Beyond four units the law presumes a business, with a VAT number and a different regime.

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.

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.

Do I need a separate CIN for each house I rent out?

Yes: the CIN identifies the individual property, not the owner. Every unit used for short lets has its own code, to be displayed and quoted in its own listings. If you manage several units in the same building, the rule does not change.

If the house is under management, are the obligations still mine?

The underlying legal responsibility stays with the owner, but execution can be delegated: for the houses we manage, CIN, guest registration, ISTAT and tourist tax sit in our operational calendar, with receipts documented in the monthly statement. You answer for what is done — and you hold the proof that it was done.

Is this page up to date? The rules change often.

The page always shows its last-update date, and every regulatory change is recorded in the revision log below. For tax decisions the golden rule still applies: the final check belongs to your accountant, on the rules in force when you file.