1. First question: what project do you have in mind?
The old AIBBA Guide began with a series of preliminary questions. The approach remains valid: before spending money or filing applications, the project must be described concretely.
Questions to ask before starting
Rooms or apartments?
Do you want to host guests by the room, rent out an entire apartment or manage multiple units?
Which services?
Linen, cleaning, changes during the stay, breakfast, guest assistance and reception can affect the legal category and the applicable obligations.
Your own property or someone else’s?
Ownership, lease, loan for use, management or possible subletting require legal titles and contracts compatible with the activity you want to carry out.
How many guests, realistically?
The number of rooms and beds does not depend only on the space you see: it must be checked against the requirements of the category and Region.
Will you work alone?
Presence of the owner, collaborators, employees, outsourced cleaning and reception organisation affect both costs and obligations.
How much does it need to earn?
Average price, seasonality, occupancy, portal commissions and fixed costs should be estimated before choosing the business model.
Practical rule: do not choose the activity name first and then adapt the project. Do the opposite: describe the project and identify the legal-administrative form that matches it.
2. Choose the correct accommodation category
B&B, Affittacamere, CAV and tourist rental are not four interchangeable commercial names. Permitted services, operator and property requirements, procedures and tax treatment differ. Tourism regulation is primarily regional, so checks must be carried out for the Region where the property is located.
Bed & Breakfast
It is a form of hospitality regulated by the Region. The operator’s residence/abode, presence, number of rooms, opening periods and breakfast may be regulated differently from Region to Region.
Check your Region →Affittacamere
It is a room-based accommodation facility, distinct from B&B. Before opening, regional requirements, services, accommodation capacity and operating method must be checked.
View regional requirements →Holiday Home / Apartment
CAV is an apartment-based accommodation facility and should not automatically be confused with a simple rental. Services, management form and procedure depend on the applicable rules.
Compare the categories →Tourist rental
It is a rental and not an accommodation facility. Particular attention must be paid to the services offered, national, regional and municipal obligations and the distinction between private and business operation.
Go to regulations →3. Check the property, logistics and costs before carrying out work
The historical guide emphasised one point that remains fundamental: many checks should be carried out before renovating, furnishing or entering into financial commitments. Correcting a poor layout later can cost much more.
📐 Suitability and capacity
Check permitted use and legal compliance of the property, applicable dimensional and hygiene/health requirements, bathrooms, ventilation and the accommodation capacity that can actually be authorised.
🏢 Condominium and legal title
Check the condominium rules and the legal basis on which you use the property. If you rent it or want to manage properties owned by others, the contract and the activity must be compatible.
🛋️ Space layout
Guest privacy, movement routes, access points, the relationship between rooms and common areas, linen storage and cleaning organisation affect both quality and day-to-day management.
🧯 Safety and requirements
Obligations vary according to category, size and operating method. They must be checked before any work with the technician and competent offices, not copied from an old checklist.
The startup cost checklist
There is no standard cost that applies to everyone. Before deciding, prepare a budget that includes at least:
- any building work and property adaptations;
- administrative applications and technical support;
- furnishings, linen, equipment and supplies;
- safety, Liability Insurance and other applicable obligations;
- cleaning, laundry, utilities and maintenance;
- accountant and administrative management, where necessary;
- OTA commissions, website, photography, marketing and booking systems;
- capital needed to support the first months before the activity reaches the expected occupancy level.
Consider the AIBBA Business Plan →
4. VAT number, management form and tax setup
AIBBA’s old tax tables are not republished because rates, regimes and thresholds change over time. Today the right question is not only “how much do I invoice?”, but how will I actually carry out the activity, with how many units, what services and what organisation?
Private individual or business?
The answer depends on the category chosen and the actual characteristics of the operation. Different rules apply to accommodation facilities and rentals, to be coordinated with regional and tax rules.
Short-term rentals: 2026 changes
For short-term rentals, from 2026 national rules have reduced to two apartments the limit provided by art. 1, paragraph 595, Law 178/2020: above that limit, business activity is presumed. The assessment must in any case be coordinated with the specific circumstances and other applicable obligations.
Business structure
Sole proprietorship, company, family business, social-security position and tax regime should not be chosen from a generic table: they must be assessed together with a qualified professional.
Third-party property
If the activity is carried out in a rented property, under a loan-for-use arrangement or on behalf of third parties, the contract must be checked before filing the application or setting up the operation.
5. When AIBBA steps in: the 10-step Guide to opening
Not just information: a path all the way to opening
With an AIBBA membership you gain access to theMembers Area, where you will find the long-standing 10-step guide to opening an accommodation business. The process organises, in the correct order, the checks and actions to be carried out: from choosing the category and property through applications, management and post-opening obligations.
The guide is supported by a AIBBA remote Tutor, helping you find your way through the process, understand which steps apply to your case and avoid getting lost among offices, forms and different sources.
It is a method developed over more than twenty years of AIBBA activity and has contributed to the opening of hundreds of properties throughout Italy. Access to the 10-step Guide is available already with the BASE membership.