Owner Responsibilities

(Italian version here)

Hosting tourists involves a series of responsibilities. To ensure that their stay is as comfortable as possible and that your accommodation meets the mandatory requirements, we have prepared a series of tips and recommendations, which you will find below.

Please note that the content below is provided for information purposes only and under no circumstances replaces what is stipulated by the legislation in force, nor shall it be interpreted as an exhaustive list or classed as legal advice. If you have any doubts, we recommend that you contact your competent authority or a legal expert.

We would like to remind you that the term “holiday home” used on the HomeAway help pages is used as a generic definition and should not be regarded as a legal definition.

 

How to preserve the peace of your neighbourhood

Some tourists may take certain liberties in your residence, sometimes to the detriment of the peace and quiet of their neighbours. Sometimes, it is worth reminding them of certain common sense rules to maintain the peace of the neighbourhood during your guests' stay.

Below you will find examples of rules that you can share with your guests upon their arrival (in the way that best suits you, for example by providing them with a fact sheet or posting the rules visibly in the holiday home). These rules will be even more important if your property is located in an apartment block.

 

What are the rules of my apartment block?

Guests should always be informed of the specific rules in each apartment block, such as:

  • Providing the name of the doorman (or alternative point of contact if there is no doorman) to be contacted if needed
  • Indicating where the waste facilities are and the related instructions for collection
  • Asking guests to respect communal areas and avoid making too much noise (such as not carrying baggage noisily up and down the stairs, not slamming the door, not running up and down the stairs, etc.)
  • Asking guests to respect the apartment block regulations, if there are any, or the apartment block rules.
  • And obviously...demanding everyday respect for neighbours by inviting guests to have a good relationship with all of the residents of the apartment block!

 

What is the ideal behaviour of tourists in my apartment?

Peace is also maintained in the neighbourhood by ensuring that guests conduct themselves appropriately inside the apartment.

You can therefore ask your guests to:

  • Keep in mind the hours during which neighbours require more peace and quiet (such as before 7 am in the morning and after 10 pm at night)
  • Not make noise inside the apartment that would disturb neighbours (such as playing loud music, slamming doors, talking too loudly with the windows open, dropping objects on the floor and walking in high heels).

 


Differentiated waste collection

An increasing amount of waste is being produced and must be managed in such a way as to protect the environment, reduce disposal costs and recycle valuable materials.

From this point of view, it is important to provide guests with guidelines on how to dispose of waste during their stay in the holiday home.

Keep in mind that there are both national rules and regional rules on waste management that are designed to keep the quantity of non-recyclable waste destined for landfill or processing by incinerators or waste-to-energy plants to a minimum while recovering all reusable materials through recycling, thereby turning them into a source of wealth rather than pollution.

Please find below the current rules in effect for the cities of Cagliari, FlorenceMilan, Rome and Venice that must be followed by every guest in order to properly dispose of waste.

 

Cagliari

District of Cagliari - Waste

Cagliari Door to Door – Differentiated waste collection        

 

Rome

https://www.comune.roma.it/pcr/it/dip_pol_amb_racc.page http://www.amaroma.it/raccolta-differenziata/

 

Milan

http://www.comune.milano.it/wps/portal/ist/it/servizi/ambiente/rifiuti_emergenze_ambientali/rifiuti
http://www.amsa.it/gruppo/cms/amsa/imprese/milano/servizibase/raccoltadifferenziata/

 

Florence

http://servizi.comune.fi.it/servizi/scheda-servizio/gestione-rifiuti

 

Venice

http://www.comune.venezia.it/content/la-raccolta-differenziata

 

 


Obligations for operating a holiday home (authorisations, declarations, etc.) - Security Decree (LD 113/2018)

All owners are obliged to seek information regarding the national and regional legislation in force concerning possible preliminary authorisations or declarations required to begin operating within the accommodation sector.

Should any owners or managers fail to comply with this legislation, HomeAway shall not be held responsible.

You may find it helpful to visit these links to pages that contain specific information for  Florence, Milan, Rome and   Venice..

There are also rules in other regions/cities that may apply to your accommodation and/or activity: you may, for example, be required to present an SCIA (Segnalazione Certificata di Inizio Attività [certified declaration of the start of business activities]) or make a disclosure, to declare the individuals staying in your holiday home, to respect certain rules on prices or to take out an insurance policy. We advise you to always contact your local authority to check which requirements apply to you.

 

Declaration of guests hosted in your holiday home

You are required to report some information on the guests staying at your holiday home to the police through the Alloggiati web online portal within 24 hours of their arrival, or immediately if they are staying for less than 24 hours. This applies even for short-term rentals of less than 30 days, as recently clarified by Security Decree (LD 113/2018).


Registration number

The registration number, as is it commonly called, is a code/number issued by the relevant region to identify a specific accommodation facility. When applicable, this code must generally be displayed on any public communication, even if the communication is made via an online platform.

If you are an owner/manager with an accommodation facility in a region in which the obligation relating to registration numbers has been introduced, whenever you publish an advert on HomeAway, you must indicate this number in your advert:  you can enter the registration code or number in the relevant field, visible on your HomeAway owner page, or, if your holiday home is in Lazio, you can include the QR code with the images in your advert.

So far, only some regions have legislated for the use of a registration number: Lazio, Sardinia and Lombardy. In Lazio, it is called the "Codice Identificativo" [Identification number], in Lombardy “Codice Identificativo di riferimento” [Identifying reference number] and in Sardinia “Identificativo Univoco Numerico” [Unique numeric identifier].

However, other regions could introduce this obligation soon, and may already have other owner obligations in place, like in Tuscany for example. We therefore recommend that you always check which obligations apply to you with your local authorities before publishing an advert on HomeAway. We would like to remind you that as an owner/manager, you are obliged to seek information on the regulations in force in your region and that the information provided for you in this section is for information purposes only, with no guarantee that it has not been updated in the meantime or that it has not been modified by the relevant region or district.

 

For more information on:

  • The “Codice Identificativo” for Lazio, please visit this page.
  • The “Identificativo Univoco Numerico” (IUN) in Sardinia, please contact the Assessorato regionale del turismo, artigianato e commercio (Regional Office for Tourism, Craft and Trade), which is the authority responsible for providing all accommodation facilities with this code. You can find more information here.

The “Codice Identificativo di Riferimento” (CIR) for Lombardy became a mandatory requirement on 1 November 2018.

According to the resolution of 28 June last year, the CIR, Lombardy’s “regional code”, is allocated to holiday homes and apartments/short rentals when registering on the Turismo 5 tourist flow management portal.

This code is automatically generated by the portal, however the owner must have already communicated the start of their activities to the relevant Municipality and registered on the “Allogiatiweb” website to declare their guests to the local public security authority. 

 

Please also note that in Tuscany, owners renting out properties or parts thereof for tourism purposes, even if managed indirectly, must report certain information online to the district in which the property is located, including whether the activities constitute a business or not, information on the activities carried out (such as, for example, the period during which they intend to rent out the property or the number of rooms and beds available) and the websites on which the property is published. A specific identification code will then be allocated to each accommodation facility or property, which is needed for submitting the requested information to the relevant district.

 

 


Taxes: reporting income

We would like to specify that our site does not provide any legal or tax advice. We advise you to consult a tax adviser in your jurisdiction for further information or for assistance in assessing your tax obligations in relation to the services that you offer. However, we would like to remind you that as an owner, you are obliged to respect the tax legislation in force, which requires all natural and legal persons resident in Italy to declare all income from property to the tax authorities, including income from rental contracts for residential properties with a duration of less than thirty days.

We would also like to clarify that all owners must pay tax on any income generated from rental property listed on the HomeAway website, through one of several different tax regimes, namely the flat rate tax option or the ordinary taxation option, which must be indicated on the relevant tax return.

For the avoidance of doubt, we would like to specify that you are personally responsible for declaring your income and paying any related tax as an Owner and taxpayer.  HomeAway shall under no circumstances be held responsible if any of its users fail to respect the tax legislation in force. For more information, please visit the Italian Revenue Agency's website. (https://www.agenziaentrate.gov.it/wps/content/nsilib/nsi/schede/dichiarazioni/redditi+persone+fisiche+2018/infogen+redditi+pf2018?page=dichiarazionicitt)

 

 


Taxation: tourist tax

Brief introduction

The tourist tax is a local tax applied to visitors staying in accommodation facilities located in any of the territories that have adopted it.

Originally introduced in 1910 exclusively for spa resorts, health resorts and beach resorts and extended in 1938 to other tourist destinations, it was subsequently abolished on 1 January 1989.

It was then reintroduced in the Municipality of Rome by Law No 42/2009 as of 1 January 2011. Subsequently, Legislative Decree No 23 of 14 March 2011 on municipal fiscal federalism provided that provincial capitals, municipal unions and cities included in regional lists of art cities or tourist resorts may impose a tourist tax on individuals staying in accommodation facilities located in these territories, by means of a specific resolution adopted by the relevant council.

 

Why does the tourist tax need to be paid?

Revenue from tourist tax is generally used to fund tourism activities, including supporting accommodation facilities, and the maintenance, enjoyment and restoration of cultural and environmental assets, and local public services.

 

Who is required to pay the tourist tax?

All visitors not residing in the relevant municipality and staying in any hotel or other type of accommodation facility, with the exception of some categories of visitors who are exempt, must pay the tourist tax, in compliance with the provisions of the related municipal resolutions.

 

How is the tourist tax paid?

The tourist tax may be paid in cash or by credit card, depending on the payment method provided for by the relevant Municipality, at the end of the stay directly to the manager of the accommodation facility, who is then obliged to issue a receipt of payment.

 

Who is required to collect the tax? And who is it paid to?

Managers of hotels and other types of accommodation facilities are required to display the institutional informational materials provided by the Municipal Government in the appropriate locations. All managers are required to collect the tourist tax from guests in accordance with the applicable municipal rules and pass on the sum to the Municipality in question.

In accordance with the provisions of the so-called “Manovrina” decree (LD 50/2017 converted into law 96/2017), individuals managing online portals who receive charges or fees related to rental contracts or are involved in the payment of the aforementioned charges or fees, are obliged to collect and transfer the tourist tax to the relevant Municipality.

How much is the tourist tax?

The tourist tax amount varies from city to city: to find out more about your obligations as an owner, please request information from your municipality, which will tell you whether the tourist tax is applicable, how much it is and how it should be collected and paid.

To find out more about the tourist tax in effect in particular in Milan, Rome, Venice and Florence, click on the link below.

 

Information on the “Manovrina” decree LD 50/2017

Legislative Decree No 50 of 24 April 2017, converted into a law, introduced the application of the flat rate tax to short-term rental contracts, i.e. with a duration of 30 days or less, concluded as of 1 June 2017 by private owners (natural persons) not operating as a business.

Owners who choose the flat rate tax regime pay 21% tax on their rental income, instead of the ordinary taxation based on the applicable IRPEF (Imposta sul reddito delle persone fisiche [personal income tax]) rate and related surtaxes.

The so-called “Manovrina” decree specifies certain requirements that individuals engaging in property brokerage services, including via the management of online portals, who collect or are involved with the payment of rental charges and fees, must comply with.