The short-term rental sector is at the centre of a major regulatory shift that is raising concerns and questions among property owners and real estate professionals.
The new national provisions redefine the boundary between private management and business activity, effectively creating a new category of “entrepreneurs by law.”
This is a complex issue that calls for clarity, especially in regions such as Tuscany – and in particular Versilia and the Lucca area – where tourist rentals represent a significant economic resource.
When Short-Term Rentals Become a Business Activity
The regulation, introduced under the Conte II government and now further tightened, establishes that property owners who allocate more than a certain number of properties to short-term rentals (under 30 days) must operate as a business.
- Until 2025: obligation applies above 4 properties
- From 2026: obligation applies above 2 properties
This entails a number of significant requirements:
- opening a VAT number
- registration with INPS (the Italian social security system)
- accounting, administrative and tax obligations
- incompatibilities for certain categories, such as public employees and regulated professionals
For many small property owners, this represents a radical change in how their assets are managed.
The Perspective of Fiaip Tuscany
According to Armando Barsotti, Fiaip Tuscany delegate for short-term rentals, this regulation risks penalising a sector that is already regulated and that plays a role distinct from the hotel industry.
Short-term rentals are not direct competitors to hotels, but rather a temporary housing alternative, often chosen by families, business travellers or tourists looking for solutions different from traditional hospitality.
The risk, Barsotti points out, is that excessive restrictions may encourage non-compliance instead of fostering a more transparent and orderly market.
The Real Numbers of the Tuscan Market
The true scale of the sector emerges clearly from CIN data (National Identification Code):
- 67,633 CINs issued in Tuscany
- only about 25% linked to businesses with a VAT number
- the remaining share made up of non-professional B&Bs and private tourist rentals
These figures describe a widespread, fragmented market made up largely of small property owners, not large operators.
A Regulation That Can Be Circumvented (and Is of Limited Effectiveness)
Another critical aspect highlighted by Fiaip concerns the actual effectiveness of the regulation.
According to Barsotti, the new rules will not truly shift properties towards long-term rentals, which is the stated aim of the legislator.
There are, in fact, perfectly legal solutions – such as granting properties on loan for use to family members or opting for subletting – that allow owners to reorganise property management without reducing the supply of short-term rentals.
Moreover, the regulation fails to consider the substantial differences between property types: it is unrealistic to equate those renting out portions of a large home with owners of multiple studio apartments dedicated exclusively to tourism.
The Role of Real Estate Consultancy Today
In a constantly evolving regulatory environment, the support of qualified professionals is essential.
As Fiaip has long emphasised, the market needs clear, applicable rules that reflect real conditions.
Simone Casani, Fiaip provincial vice president, closely follows developments in short-term rental regulations and their impact on the local area, offering property owners a reliable point of reference to navigate obligations, opportunities and strategic choices.
Short-Term Rentals: Get Informed Before Deciding
The rules may still change during the parliamentary approval of the Budget Law, but one thing is certain: today more than ever, improvisation is not a sound strategy.
Understanding whether and how to rent, in what form and with which tax and administrative implications, is the first step in protecting your real estate assets.
Casani Immobiliare is available to support property owners and investors with clear, up-to-date and tailored consultancy, fully compliant with regulations and respectful of the value of the local territory.
