Short-term rentals, the database against tax evaders and illegal immigrants arrives: how it works

With the database, the bodies authorized to carry out checks in the sector will now have the opportunity to map the rented properties and detect a series of "indicators" on possible irregularities, starting from the absence of the mandatory National Identification Code (Cin), since last year, for all subjects who rent housing units with a maximum duration of 30 days.

For further information: EU restrictions on short-term rentals, how many houses are used for rentals in Italy

©IPA/Fotogramma

Since the introduction of the Cin, the ministerial platform has set itself among its main objectives the fight against illegal employment in a rapidly expanding sector, especially in the centers with a greater tourist vocation. In addition to the collection of codes, Bdsr now contains additional information fundamental to intercept a wide spectrum of irregularities, such as failure to comply with safety regulations in buildings - for example the absence of fire extinguishers or smoke detectors - or those on habitability required by individual Municipalities.

For further information: Short-term rentals, how the 30% restriction works in the center of Naples

The "Lens" tool was recently evoked by the Public Finance Policy Document (DPFP) which focuses on the integration of the "information deriving from the Cin with the other data available to the administration" to make "control strategies more effective". As the Document recalls, the financial administration and the Police will now be able to support municipal operators in checks through access to a digital tool that allows them to "monitor the state of structures and properties intended for tourist or short-term rental, facilitating checks in the area and on online advertisements".

For further information: Short-term rentals, what changes in 2026: from the VAT number to the Cin code, what's new

The platform contains a detailed map of known properties used for short-term rental in Italian municipalities. In addition to the number associated with each activity, the database shows the property's advertisement, the commercial name and any anomalies found in previous checks. In essence, each unit rented for short periods will have its own "profile" with all the salient information that can be used by the controllers.

Among the possible indicators of irregularity, a part is dedicated to the building practices required by the Municipalities such as the Certified Report of the start of activity (Scia) and the Communication of start of activity (Cia). Together with the Cin, these administrative acts are necessary to understand if a profit-making activity is carried out illegally, with harmful effects for taxes due but not declared or paid to the tax authorities.

Data can also be obtained in aggregate form which allows, for example, to count the number of structures present in the various cities (and historic centres) or to classify the rented properties based on the managing entity, from hotels to private individuals who make accommodation available to tourists without however making it an entrepreneurial activity.

A further objective of Bdsr Lens concerns the fight against unfair competition by suspending the activity of those subjects who, by renting the property illegally, cause economic damage not only to the treasury but also to operators compliant with the law.

In the Peninsula where "hit and run" tourism to discover cities of art and villages is recording a constant leap in recent years, the national database aims to constitute a precious "arrow in the bow" available to the Agency, Gdf and Police. But it's only the beginning. As required by European Regulation 2024/1028, still in the process of being implemented in Italy, the large platforms will be asked to provide the competent ministry with updates on a monthly basis with data on overnight stays per property, number of guests and relative country of residence. Elements that can in turn be entered into the database, further reducing the risk of evasion in the future.

For further information: Dear home, hypothesis of aid for young people in Maneuver. Evictions: 40 thousand measures in one year