The verification methodology is based on three key areas. Firstly, these are direct on-site inspections, especially in areas with a large tourist flow. Secondly, it is a cross-database analysis to identify anomalies. Thirdly, close attention is being paid to digital intermediary platforms: previous inspections have already allowed for the collection of more than 1.2 billion euros in taxes, interest and fines.
The key indicator of violations for the inspectors was the absence of a National Identification Code (CIN). Since 2025 this code is mandatory for all short-term rental properties; its absence entails fines of up to 8 thousand euros and practically guarantees an on-site inspection. Often, the absence of a CIN signals completely "shadow" activity, which creates serious distortions in the market to the detriment of bona fide operators.
The tax obligations of landlords have also changed significantly. The threshold for mandatory VAT (business registration) has recently been lowered: now, if a landlord rents out three properties on a short-term basis, he is required to work as an entrepreneur. This innovation is aimed at combating tax evasion, which, as recent investigations show, remains a widespread problem in this sector.
The need to tighten control is confirmed by the high-profile cases of abuse that have been identified recently. In the province of Brescia, as a result of inspections, it was possible to return more than 750 thousand euros and uncover tax evasion schemes. In Rome, a large-scale scam was exposed: fraudsters posted ads for the rental of non-existent housing.
Source: Idealista
