Liguria has a specific regulatory framework for tourist rentals that every owner must know before putting their property on the short-term rental market. Regional legislation overlaps with national and municipal legislation, creating a system of obligations that can be complex but which, once understood, guarantees full operation and legal security.
The types of accommodation in Ligurian legislation
The Liguria Region distinguishes different types of non-hotel accommodation facilities. Furnished Apartments for Tourist Use (AAUT) are the most common category for owners renting short-term. These are furnished housing units, managed in a non-entrepreneurial manner, rented to tourists for short periods. They do not require a change of use of the property, but must comply with specific health and safety requirements.
“The regulation of short-term rentals in Italy is evolving rapidly: owners who anticipate regulatory changes protect their investment”
— Confedilizia, Tourist Rentals Report 2025
The category of holiday homes or holiday homes is different, which implies entrepreneurial management with the obligation to register with the Chamber of Commerce and a different tax regime. The distinction is fundamental: the choice of type affects bureaucratic, fiscal and insurance obligations.
The SCIA: mandatory communication
To start the tourist rental business in Liguria it is necessary to present a SCIA – Certified Report of Start of Activity – to the SUAPE of the competent Municipality. The SCIA must contain the owner’s data, the description of the property, the maximum accommodation capacity, the provision of services and the declaration of conformity to regional standards.
The SCIA is a communication, not an authorization: once presented, the activity can begin immediately. However, the Municipality has the right to carry out subsequent checks and, in case of non-compliance, to suspend the activity and impose sanctions. It is therefore essential that the SCIA is completed correctly and that the property actually complies with all the declared requirements.
The SCIA (Certified Report of Start of Activity) is the first mandatory requirement for anyone who wants to start a tourist rental business in Liguria. It must be presented to the SUAP of the Municipality where the property is located, attaching the cadastral plan, the energy performance certificate (APE) and a substitute declaration certifying possession of the sanitary requirements. In Genoa, the procedure is entirely electronic via the regional portal and processing times are generally 30 days, after which silent consent is applied.
A common mistake is to confuse the SCIA for tourist rental with that for an accommodation facility (B&B or guest house): the two types have different requirements, different obligations and different tax treatments. The owner who intends to rent his apartment for short periods without providing additional services (breakfast, daily cleaning, reception) falls under pure tourist rental, which in Liguria is regulated by art. 53 of the Regional Law 32/2014.
The CIR: Regional Identification Code
Every accommodation facility in Liguria must obtain a CIR – Regional Identification Code – which must be displayed visibly outside the property and inserted in all advertisements, including those on online platforms such as Airbnb and Booking.com. The absence of the CIR in the advertisements is punishable.
The CIR is obtained through the tourist portal of the Liguria Region at the time of presentation of the SCIA. It is a unique alphanumeric code that identifies the structure in the regional system and allows its traceability. Its display has become an increasingly controlled requirement, also thanks to the collaboration between the Region and booking platforms.
Property requirements
Ligurian legislation establishes minimum requirements for properties intended for tourist rental. The apartment must be equipped with essential furnishings – beds, wardrobes, table, chairs – and functioning toilets. It must have a heating system, hot water, kitchen or equipped kitchenette. It must comply with current regulations regarding the safety of systems – electrical, gas, plumbing – with the relevant certifications of conformity.
Linen – beds and bathroom – must be provided and changed regularly. The property must be equipped with a fire extinguisher and signs of escape routes. These requirements can be verified during the inspection and their absence may lead to the suspension of the activity.
Obligations to communicate to the authorities
The manager is required to communicate the guests’ data to the public security authorities within twenty-four hours of arrival, via the Alloggiati Web portal of the Police Headquarters. This communication is mandatory by law – Consolidated Law on Public Security – and its omission is a criminal offence, not a simple administrative infringement.
Furthermore, the manager must communicate to the Municipality the data relating to tourist flows – arrivals and presences – through the ISTAT system or the regional portal. These statistical communications feed tourism databases and are mandatory, even if the penalties for omission are less severe than for public safety communications.
Fiscal aspects: flat rate tax and alternatives
Income deriving from tourist rentals can be taxed with the ordinary IRPEF regime or with the flat rate tax, a substitute tax with a fixed rate. The choice of tax regime has significant implications on the net return and should be evaluated with an accountant based on the owner’s overall situation.
From a VAT point of view, non-business tourist rentals are exempt. However, if the activity takes on entrepreneurial characteristics – large number of properties, additional services, stable organization – the obligation to open a VAT number with the related obligations may be triggered.
The flat tax rate of 21% (26% from the second real estate unit from 2024) remains the most advantageous tax option for the majority of Genoese owners of short-term rentals. It applies in place of IRPEF, regional and municipal surcharges, and registration tax: a flat rate that greatly simplifies accounting management. From 2025, platforms such as Airbnb and Booking.com will act as tax withholding agents, directly withholding 21% of the fees collected and paying it to the Treasury.
The alternative to flat rate tax is ordinary IRPEF taxation, where short-term rental income is added to the owner’s other income and is taxed at progressive rates. This option is only suitable for those with very low overall incomes (under €15,000 per year) or for those who have significant deductible expenses linked to the property. For the vast majority of Genoese owners, the flat rate tax remains the optimal choice.
The sanctioning framework deserves specific in-depth analysis. Failure to communicate tourist flows to the police headquarters entails administrative sanctions ranging from 500 to 3,000 euros for each failure to comply, as well as possible criminal consequences in the event of repetition. Since 2025, the Alloggiati Web system has been integrated with automatic checks that cross-reference the data from the OTA platforms with the communications received, making the identification of omissions much more likely.
As regards the CIN (National Identification Code), introduced with Legislative Decree 145/2023 and which became mandatory in 2025, its absence in online advertisements entails penalties of 800 to 8,000 euros. Platforms like Airbnb and Booking.com are now required to check for CIN before listings are published, adding an additional layer of control. Professional property managers should implement a periodic compliance checklist, ideally quarterly, to verify that all compliance requirements are up to date and that documentation is complete and easily accessible in the event of an inspection.
A crucial and often overlooked aspect concerns compulsory insurance. From 2025, Ligurian regional legislation requires that each non-hotel accommodation facility be covered by a civil liability policy towards guests with a minimum limit of 500,000 euros. The policies offered by platforms such as Airbnb (AirCover) are not considered to replace the local insurance obligation, as clarified by regional circular no. 12/2025. The costs for an adequate policy are between 150 and 400 euros per year depending on the type and capacity of the accommodation. Furthermore, for short-term tourist rentals it is advisable to provide additional coverage for damage caused by guests to the property and contents, a risk that the experience of Genoese operators quantifies on average at 1-2 significant episodes every 100 stays.
Professional management as a solution
The regulatory framework is complex and constantly evolving. SCIA, CIR, public safety communications, statistical declarations, tax obligations, tourist tax: the bureaucratic burden can discourage owners who want to rent their property but do not have the time or skills to manage all the obligations.
Relying on a professional manager like genovabb.it means having the certainty that every regulatory obligation is respected, every deadline is honoured, every communication is made. With over fifteen years of experience in the management of tourist apartments in Genoa and over thirty-five properties in our portfolio, we guarantee our owners maximum peace of mind from a legal and administrative point of view.
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