Renting your Sanremo home short-term can be very profitable, but only if you do it by the book. The rules have changed a lot recently: here, clearly, is what you really need to know before you start. (Last updated: 2026. Rules evolve: always check the official sources of the Ministry of Tourism and the Revenue Agency.)
The CIN: the mandatory code for every home
Since November 2024 every property rented for tourism must have a CIN, the National Identification Code, issued by the Ministry of Tourism through the national database (BDSR), logging in with SPID or CIE.
The CIN must be displayed outside the building and shown in every listing, on any platform. Sanctions have applied since 2025: renting without a CIN, or not displaying it, risks fines from several hundred to several thousand euros per property.
Flat tax: 21% or 26%
On short-term rentals you can opt for the flat tax (cedolare secca) at 21% on a single property of your choice. From the second short-let property onwards, the rate rises to 26%.
Mind the threshold: if you rent more than four apartments, the activity counts as a business and requires a VAT number. Below that, as a private individual, you stay in the simpler short-let regime (contracts up to 30 days).
Tourist tax and mandatory filings
Sanremo applies a tourist tax: you collect it from the guest and pay it to the Municipality, with amounts and night caps set by local regulation (check the current year's figure).
Then there are mandatory communications: registering guests with the police via the Alloggiati Web portal within 24 hours, and filings to Region and Municipality. Small delays or mistakes easily turn into fines.
Safety and withholding tax agent
The rules also require minimum safety features in the apartment, such as gas and carbon-monoxide detectors and compliant fire extinguishers.
If you rely on a manager who collects payments on your behalf, they act as a withholding tax agent: they withhold and pay the flat tax for you, removing one more task from your plate.
The easy way: delegate everything
Between CIN, flat tax, tourist tax, Alloggiati Web and safety, the formalities are many and change often. One mistake can cost more than a month's income.
At Abitare Affitti Brevi we handle all the paperwork for you, as your withholding tax agent, so you just collect. It's the simplest way to rent in Sanremo without risk.