Let’s say you’ve decided to take the short-term rental route, and you want to maximise your net income by not using a rental manager. Here’s what you’ll need to take care of to stay in regola (‘within the law’) when letting out your property:
Register with the State Police
– You will need to visit your local office of the Polizia Statale to obtain a username and password to use the online platform for registering guests. This is called Alloggiati.
Register to Collect and Pay Tourist Tax
– Local authorities levy a small tax on holidaymakers, and this needs to be collected when they stay (professional tip: make sure they know this clearly in advance or you can expect some confused and angry reactions when you ask for it).
– You’ll have to provide the following documents:
- Title deed
- Land registry certificate
- Cadastral plan
- Owner’s document and tax code
- Certificate of occupancy
– Issue a receipt for the tourist tax to each guest who pays it.
– N.B. If the property has any building violations at all, it cannot be rented out. So you’ll need to check plans and documentation thoroughly. If you need help with this we can introduce you to a specialist professional.
Obtain a CIR (Codice Identificativo Regionale)
– This ‘regional identification code’ can be requested the Regional Tourism Department website by filling in the required forms and attaching the same documentation used for the tourist tax.
– The Region usually issues it within 30 days.
Obtain a CIN (Codice Identificativo Nazionale)
– This works much like the CIR, but on a national level. Unfortunately you need to apply for them separately.
– You can request it at the Post Office here. You will need a SPID to do so. Not sure what a SPID is? Read more here.
– The property will need an external sign with its name, CIR and CIN all clearly displayed.
Provide Mandatory Safety Equipment
– You will need to make sure your property has:
- Fire extinguisher
- First aid kit
- Smoke detector
- Gas detector
- Emergency exit sign
Check You’re in Line with Municipal By-laws
– Some local councils give landlords extra responsibilities. You can find a good list of ones relevant to our region in Airbnb’s guide to renting to tourists in Sicily
Create a Contract
– Even short term leases should be covered by a contract of Locazione Turistica, or ‘tourist rental’. This must be in writing. Unless you are operating a rental property as a company (in which case an invoice is will suffice) you will need a unique contract for each booking.
– If the stay is over 30 days the contract needs to be registered with the tax office.
– You can find a sample of this contract in English through the website of the Milan chamber of commerce.
Register Guests on Turistat the Day they Arrive and Leave
– It’s obligatory to record all guests who check into and out of your property within 24 hours of their arrival and departure. You will be expected to provide scans of their ID as well as inputting their personal details into the database.
– This platform requires its own login details and is also only available in Italian.
– Failing to keep this up-to-date will incur heavy penalties.
Pay the Tourist Tax to the Local Council
– You’ll need to stay up-to-date every 3 months
– By 31 January: send Form 21 to the local council via certified email
– By 30 June: send the declaration of tourist tax collected to the Revenue Agency