CIN, CIR and short-term rentals: what changes in 2026
Three points not to confuse: the national CIN is added to any regional codes; business-run tourist rental requires SCIA; from tax year 2026 the national threshold that creates a presumption of business activity has been lowered.
1. CIN and the regional code coexist
The Ministry of Tourism FAQs updated in 2026 clarify that the CIN requirement applies to hotel and non-hotel accommodation facilities, rentals for tourist purposes and short-term rentals. If the Region or Autonomous Province also requires its own identification code, the two codes remain distinct and must both be managed under their respective rules.
The CIN must also be shown in advertisements and, where required, displayed outside the building, subject to any planning and landscape restrictions.
2. Business tourist rental: SCIA
National CIN rules require SCIA for business-run tourist or short-term rental activity. The SCIA must be coordinated with regional and municipal obligations: in some Regions a CIA or other notification also exists for non-business activity.
3. From 2026 the apartment threshold changes
The 2026 Budget Law amended article 1, paragraph 595, of Law no. 178/2020: the words “four apartments” were replaced by “two apartments”. In practice, when more than two apartments are used for short-term rentals in the tax year, business activity is presumed.
4. Pay attention to safety too
For units used for short-term or tourist rentals, national CIN rules link specific safety requirements to the CIN. Ministry FAQs mention, among other things, the obligation to install combustible-gas and carbon-monoxide detectors and portable fire extinguishers where required, even for non-business activities. Accommodation facilities such as B&B and Affittacamere are instead subject to the safety obligations in their own specific regulations.
What to check in practice
- which category is correct: accommodation facility or rental;
- which procedure the Region and Municipality require: SCIA, CIA or notification;
- whether a regional code is required first and then the CIN;
- which obligations apply for displaying and advertising identification codes;
- whether the number of properties triggers business status;
- safety requirements, public-safety obligations, tourism statistics and tourist tax.
