Law no. 191/2023 resulting from the “Anticipi” Decree establishes the latest provisions relating to tourist rentals. All types of hotel and non-hotel accommodation facilities (B&Bs, hostels, agritourism, guest houses) are involved, including CAV (holiday homes and tourist apartments), managed in a non-entrepreneurial and entrepreneurial manner.
In addition to the introduction of the flat-rate tax at 26% for those who manage more than one property, the activation of more stringent safety standards and the obligation to obtain the CIN, with related duties and sanctions, is expected.
From 3 September 2024, hotel and non-hotel accommodation facilities have 60 days to comply.
SAFETY REQUIREMENTS
All structures intended for short-term rentals and tourist rentals must be equipped with safety devices.
• Combustible gas and carbon monoxide detectors: it is mandatory to ensure that they are functioning. Landlords of real estate units not equipped with a gas system are exempt.
• Fire extinguishers: they must be mobile, accessible and clearly visible, located in the areas of the property at highest risk. Not less than 6 kg each, at least one for floor and one every 200 m2 of the property.
Both devices must be:
– certified by the European Community (with CE symbol);
– installed by professional technicians to avoid false alarms and ensure maximum effectiveness.
Failure to install adequate fire extinguishers can result in fines ranging from 600 to 6,000 euros for each violation found.
THE NATIONAL IDENTIFICATION CODE
The CIN (National Identification Code) is the code assigned in Italy to all properties intended for tourist use.
The aim is to ensure the protection of competition and market transparency, the information, statistical and IT coordination of state, regional and local administration data, as well as the safety of the territory and the fight against irregular forms of hospitality.
The National Identification Code will replace the old Regional Identification Code (in Campania it is the CURS).
The CIN is assigned upon request, by the owner of the property or by the property manager with the owner’s delegation, through an automated procedure, by the Ministry of Tourism via the official website -> Database of Accommodation Facilities.
To access it will be necessary to use the SPID digital credentials or Electronic Identity Card (CIE).
The request must be accompanied by declaration in lieu of sworn statement certifying the cadastral data of the property and compliance with new safety requirements. Not less than 6 kg each, at least one per floor and one every 200 m2 of the building.
The business-managed structure is asked for the ATECO Code of membership; in case of non-business activity, for this request, select “absent” box.
In order to request the CIN, the new structure must first request and obtain, from the Region of membership, the Regional Identification Code.
It is mandatory to display the CIN outside the structure near the name of the property in question and on any online advertisement for the property. Failure to display the CIN may result in fines ranging from €500 to €5,000.
If the structure is advertised or the property is rented without the regular possession of the CIN, fines ranging from €800 to €8,000 will be applied.
ENTREPRENEURIAL ACTIVITY
Anyone who carries out, directly or through an intermediary, the activity of tourist rental or short-term rentals in an entrepreneurial form is subject to the obligation of a Certified Notification of Start of Activity (SCIA), at the One-Stop Shop for Productive Activities (SUAP) of the Municipality in which the activity is carried out. This is presumed to be carried out in entrepreneurial form even by those who allocate more than four properties for short-term rental for each year.
Failure to submit the SCIA is punished with fines from €2.000 to €10.000, in relation to the size of the structure or property.
If you want to get the best result from the rental of your property, contact us for a confidential consultation at 3474757276 or write to us at info@capriimmobiliare.it
