Renting out your home for short stays in Sanremo can be very profitable, but only if you do it by the rules. The rules have changed a lot in recent years: here, in plain terms, is what you really need to know before you start. (Last updated: 2026. Regulations evolve: always check the official sources of the Ministry of Tourism and the Agenzia delle Entrate, the Italian Revenue Agency.)
The CIN: the mandatory code for every home
Since November 2024 every property let for tourist purposes must have a CIN (Codice Identificativo Nazionale, the national identification code), issued by the Ministry of Tourism through the national database (BDSR), which you access with SPID or CIE (Italy's digital identity systems).
The CIN must be displayed outside the building and shown in every listing, on any platform. Penalties have applied since 2 January 2025: from 800 to 8,000 euros if the CIN is missing, and from 500 to 5,000 euros if it is not displayed or shown in listings, with the listing taken down. Penalties apply per property.
Cedolare secca: 21% or 26%
For short-term rentals you can opt for the cedolare secca (a flat-rate tax on rental income) at 21% on one property of your choice. From the second short-term rental property, the rate rises to 26%. The 2026 Budget Law confirmed these rates.
Watch out for the threshold, which changed on 1 January 2026: if in the same year you use three or more properties for short-term rentals, the activity is treated as a business, you need a VAT number and the cedolare secca no longer applies. With one or two properties, as a private individual, you stay within the short-term letting regime (contracts of up to 30 days).
Tourist tax and mandatory reports
Sanremo applies a tourist tax: you collect it from the guest and pay it over to the Comune. From 1 January 2026, for holiday homes and non-hotel accommodation it reaches 2 euros per person per night, for a maximum of 5 consecutive nights, with the exemptions set out in the municipal regulations (always check the resolution currently in force).
Then there are the mandatory reports: registering guests with the Questura (the local police headquarters) through the Alloggiati Web portal within 24 hours, and reports to the Regione and the Comune. Small delays or mistakes can easily lead to fines.
Safety and the withholding agent
The rules also require minimum safety standards in the apartment, such as gas and carbon monoxide detectors and compliant fire extinguishers.
If you use a property manager who collects payments on your behalf, they act as a withholding agent: they withhold 21% tax, pay it to the tax authorities and issue you the Certificazione Unica (the annual tax statement). Since 2024 the withholding has always counted as an advance payment: the balance against the tax due is settled in your tax return.
The simple way: delegate everything
Between the CIN, cedolare secca, tourist tax, Alloggiati Web and safety, there are many obligations and they change often. One mistake can cost more than you earn in a month.
Abitare handles all the paperwork for you. With Abitare OS, the platform we work on, tax is automatic: as withholding agents, we take care of the 21% withholding and the Certificazione Unica, and we handle the tourist tax, Alloggiati Web and the CIN. In the owner app you will find documents and statements ready for your accountant.
Want to know how much you keep, net? Try the income calculator or book an appointment.