For villa owners · Guide

Renting out a villa in Tuscany: the rules in 2026.

What the law asks of an owner who rents a house to tourists for short stays, without running it as a business: the CIN code, the regional registration, the digital identity, safety equipment, police registration of guests, ISTAT data, the tourist tax and income tax. We wrote it for the owners we work with, many of whom live abroad.

Checked October 2026Written by Niccolò Bartoli, MANERISources at the end

At a glance

Before the first guest arrives

  • Regional registrationCommunication to your comune's SUAP and registration on the regional portal, which gives the regional code.
  • CIN codeRequested online from the Ministry of Tourism, then shown outside the house and in every listing.
  • Safety equipmentGas and carbon monoxide detectors and fire extinguishers in the house.
  • Police credentialsAn Alloggiati Web account from the Questura, to register every guest.
  • Digital identitySPID or another accepted digital ID for the owner, to log in and to delegate a manager.
  • Tourist taxRules and rate of your comune, collected from guests and paid over.
  • Income taxAn Italian tax code (codice fiscale) and, every year, an Italian tax return.

01

The CIN code

Every house rented to tourists or for short stays in Italy needs a CIN (Codice Identificativo Nazionale), whether the owner is a private person or a business. It was introduced by article 13-ter of Decree-Law 145/2023 and has been required since 1 January 2025.

In Tuscany you first get the regional code from the regional registration (next section). Then you log in to the Ministry of Tourism database (BDSR) with SPID or CIE, check the data and request the CIN. The Ministry's FAQ asks you to do this within 30 days of receiving the regional code. Foreign owners without SPID can ask the Ministry for a username and password, and a manager can act for the owner with a signed delegation and a copy of the owner's ID.

The CIN must be shown outside the building and in every listing, wherever it is published. Platforms are required to show it too, and Airbnb removes Italian listings that do not have one.

€800 to €8,000fine for renting without a CIN
€500 to €5,000for not showing it, plus removal of the listing
€600 to €6,000for each missing safety device

02

Registering in Tuscany

Tourist lets in Tuscany are governed by Regional Law 61/2024, which replaced Law 86/2016, and by its regulation of 2025. A private owner can rent up to two homes this way. From the third, the region asks for a SCIA, as for a business.

Since 26 June 2026 the start of letting is communicated online to the SUAP of your comune through the regional STAR portal, at the same time as letting begins. Changes and suspensions go in within 15 days, the end of letting within 30 days, with one communication per house.

For now the region also asks for the same information on its self-registration portal. In most provinces, including Siena, that portal is MOTouristOffice, and it is this registration that gives the regional code you need for the CIN. In the City of Florence it is the tourist-tax portal.

The double filing is described by the region as a first phase and may change. Check the regional page linked in the sources before you register a new house.

03

SPID and digital identity

MOTouristOffice moved to digital identity in 2026: SPID, CIE or CNS logins work since August, and the old passwords stop working in October 2026. The owner, as the person the house is registered to, has to log in with their own digital identity at least once, to delegate a manager. After that the manager works with their own SPID.

This is where owners who live abroad get stuck. Every SPID provider we checked asks for an identity document issued by an Italian authority, together with the Italian tax code. The CIE (Italian electronic identity card) is only for people registered as resident in Italy. Citizens of some EU countries have a national digital ID recognised across the EU (eIDAS), but the regional notices do not say whether MOTouristOffice accepts it.

If you have no Italian identity document, talk to us before the season. It is the step that takes longest, and there is no official alternative yet for owners from outside the EU.

The Italian tax code itself is easier: an Italian consulate can issue it, or an agent can request it for you at an Agenzia delle Entrate office.

04

Safety equipment

The same law that created the CIN requires every short-term rental, business or not, to have:

  • Working gas and carbon monoxide detectors. The Ministry's exemption is narrow: only houses with no gas system where a gas leak is certainly impossible.
  • Portable fire extinguishers, of at least 6 kg or 6 litres, at least one every 200 m² and at least one per floor, kept serviced.

05

Guests and the police

Every guest's identity document must be checked and their details sent to the Questura through the Alloggiati Web portal within 24 hours of arrival. Short lets have been covered by this rule (article 109 of the public security law) since 2018. The owner or the manager running the let sends the data, with credentials issued by the local Questura. Not doing it is a criminal offence.

What about self check-in?

In November 2025 the Consiglio di Stato confirmed that the guest's identity has to be checked against the document in person, or through a live video check that does the same. Receiving a photo of a passport and then sending a key-box code is not enough. A Tuscan administrative court ruled the same way in 2026.

06

ISTAT data

Regional Law 61/2024 asks owners of tourist lets to record guest arrivals in the regional statistics system. In the Siena province this is done on MOTouristOffice, by the 5th of the following month, including months with no guests. The Florence area uses a different system, Turismo5, with a similar monthly deadline.

07

Tourist tax

Each comune decides its own tourist tax (imposta di soggiorno): the rate per person per night, the maximum number of nights and who is exempt. The owner or manager collects it from guests and pays it to the comune, and is legally responsible for it. Where a platform collects the payment, the platform is responsible for those stays.

Once a year a return goes to the Agenzia delle Entrate, by 30 June for the previous year. Missing it costs 100% to 200% of the tax due, and unpaid tax 25% on top. Many comuni also ask for periodic returns on their own portal.

08

Income tax

Rental income from a house in Italy is taxed in Italy, wherever the owner lives. Private owners can choose the cedolare secca flat tax: 21% on one property of their choice, 26% on the others. An intermediary who collects the guests' payments withholds 21% and pays it to the tax office as an advance.

From 2026 a private owner can let at most two homes short term. From the third, the activity is treated as a business, with a VAT number. Owners who live abroad still file an Italian tax return (Modello Redditi PF) with their codice fiscale.

We explain the tax side in more detail, including owners abroad and companies, on our page on Italian taxes for villa owners. Your accountant should confirm the right set-up for you.

09

Local limits and your building

Tuscan law lets comuni with high tourist pressure, and provincial capitals, set zones, require a five-year authorisation for each house and cap the numbers. Florence has done it: in its UNESCO historic centre, and in more zones since June 2026, new short lets are not allowed. As far as we know no other comune has adopted one yet, so for a villa in the countryside this is rarely an issue today.

For houses in a condominium, a clear ban in the building regulations can still prevent short lets, even with a CIN.

What we doWith a delegation from you, we take care of the registrations, the CIN, guest registration with the police, ISTAT data and the tourist tax for the villas we manage. The steps that only the owner can do, like the first SPID login, we walk you through. How we manage villas

10

Sources

This guide is general information, checked in October 2026. It is not legal or tax advice, and rules change. Check with your comune and your accountant before you rent.

  1. Ministry of Tourism, FAQ on the BDSR and the CIN: ministeroturismo.gov.it
  2. Ministry of Tourism, BDSR manual for private operators: bdsr.ministeroturismo.gov.it
  3. Regione Toscana, short and tourist lets in non-business form: regione.toscana.it
  4. Regione Toscana, STAR portal for SUAP communications: servizi.patti.regione.toscana.it
  5. Comune di Arezzo, MOTouristOffice moves to digital identity (July 2026): comune.arezzo.it
  6. Ministry of Foreign Affairs, getting an Italian tax code abroad: esteri.it
  7. Consiglio di Stato, Section III, judgment 9101/2025 on guest identification
  8. Agenzia delle Entrate, short-term rentals and cedolare secca: agenziaentrate.gov.it
  9. Budget Law 2026 (Law 199/2025), article 1, paragraph 17, on the two-home limit
  10. Constitutional Court, judgment 186/2025 on municipal limits to short lets in Tuscany: cortecostituzionale.it

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