2026 marks a turning point for the non-hotel accommodation sector in Italy. The updates introduced by the 2026 Budget Law and the Third Sector Code reform impact both private individuals (short-term rentals) and non-profit organizations managing traditional “holiday homes” (Case per Ferie).
We have prepared for you a summary of the main legislative and tax updates:
1. Entrepreneurship threshold (3 apartments limit)
Starting January 1st, 2026, the threshold for the presumption of business activity has been lowered:
- Up to 2 properties: owners can operate as private individuals using the “cedolare secca” (flat-rate tax) regime.
- 3 or more properties: it is mandatory to open a VAT number (Partita IVA). The activity is legally classified as a business.
2. Tax regime and “flat-rate tax”
- 21% tax rate on income from a single property (at the taxpayer’s choice).
- 26% tax rate on income from the second property.
- Beyond the second: income is subject to standard personal income tax (IRPEF) or the “forfettario” business regime.
3. CIN Code and safety requirements
The CIN (National Identification Code) is now fully operational with strict penalties in 2026:
- Mandatory Display: the CIN must be shown in every online listing and outside the building. Fines range from €800 to €8,000.
- Safety Devices: all units must be equipped with gas and carbon monoxide detectors and certified fire extinguishers.
4. Non-Profit entities (Holiday Homes)
- Direct Taxes: lodging activities are considered commercial if revenues exceed actual operating costs.
- Property Tax (IMU) Exemption: only granted if the activity is non-commercial (charging symbolic rates significantly lower than market prices).
5. Local Tax Incentives (IMU and TARI)
Starting from 2026, Municipalities have greater flexibility:
- IMU Discounts: some municipalities may introduce reduced rates for “second homes” used for tourism purposes that do not exceed certain day limits per year, to encourage high-quality tourism.
- TARI Amnesties: Municipalities are expected to have the possibility to deliberate “local settlements” for IMU and TARI arrears, allowing for the regularization of past outstanding payments without excessive penalties.
6. Conclusion and next steps
The 2026 regulatory landscape requires “Case per Ferie” and facilities managed by religious entities to make a qualitative leap, not only in management but especially in legal and tax compliance. Adapting to the Third Sector Code and the new entrepreneurship thresholds are not merely bureaucratic requirements, but essential steps to protect the assets and the very mission of the Congregation. Ignoring these updates exposes the Entity to heavy penalties and tax risks that could compromise the sustainability of hospitality works.
Our experts at Fiat Lux Legal are at your disposal to analyze the specific situation of your facility and verify the correct implementation of the CIN (National Identification Code) and the required safety standards. Contact us at our email: info@fiatlux.legal; our team will be at your service! Do not let regulatory uncertainty hinder your charism of hospitality!