Renting out a property on Lake Como: what you need to know
A simple guide to the main requirements for owners who want to use their property for tourist or short-term rentals in Lombardy. In recent years, the rules for tourist and short-term rentals – rental contracts of up to 30 days – have changed significantly.
In Lombardy, national regulations are combined with regional requirements, including the new rules introduced by Regional Regulation No. 6/2025.
Here is a simple overview of the main points property owners should know.
CIN and CIR: identification codes
Before advertising or using a property for tourist rentals, the owner must submit the required notification to the SUAP office of the local Municipality.
In Lombardy, the property is then assigned a CIR – Regional Identification Code, which is available through the regional ROSS1000 system.
The CIR is also required to obtain the CIN – National Identification Code, issued through the Ministry of Tourism’s national database (BDSR).
The CIN must be displayed outside the building and included in all property advertisements and promotional activities. In Lombardy, the CIR also remains mandatory.
Guest registration and tourist data
Tourist rentals also involve some regular reporting requirements. Guests’ details must be reported to the Italian State Police through the Alloggiati Web portal, within the deadlines established by law.
In Lombardy, tourist data must also be reported through ROSS1000 for statistical purposes. Reporting is required even when the property is open but has no guests, and any periods when the property is closed must also be recorded.
Property safety requirements
Properties used for tourist or short-term rentals, including those rented by private owners who are not operating as a business, must have compliant portable fire extinguishers and working detectors for combustible gas and carbon monoxide. For properties without a gas system, detectors are not required if the risk of gas leaks or carbon monoxide can be safely excluded.
Fire extinguishers must be visible and easily accessible. At least one extinguisher is required for every 200 sqm or part thereof, and at least one on each floor.
Property size and maximum number of guests
Since 2025, Lombardy Regional Regulation No. 6/2025 has introduced specific minimum requirements for properties used for tourist rentals.
The maximum number of guests is calculated according to the usable floor area of the property, excluding the kitchen and bathrooms, using the following criteria progressively:
* up to 48 sqm: 1 guest / for every 8 sqm;
* from 49 to 84 sqm: 1 guest / for every 12 sqm;
* over 85 sqm: 1 guest / for every 14 sqm.
A 5% tolerance is allowed. Properties accommodating more than 8 guests must have a second bathroom. The property must also comply with the health, hygiene and building requirements applicable to residential properties, be legally fit for occupation and be kept in good condition.
Tax rules from 2026
From 1 January 2026, the limit on the number of properties that can benefit from the Italian short-term rental tax regime without being considered a business has also changed.
Private individuals who are not operating as a business can apply the cedolare secca (flat-rate rental tax) to short-term rentals of no more than two apartments per tax year.The tax rate is 21% for one property, chosen by the taxpayer, and 26% for the second property.
From the third apartment onwards, the activity is considered by law to be a business. The flat-rate rental tax can therefore no longer be applied, and the owner must comply with the tax and administrative requirements applicable to a business activity.
Before you start
Anyone planning to generate rental income from a property on Lake Como through tourist or short-term rentals should first check the legal status and habitability of the property, its maximum permitted occupancy, safety requirements, notification to the Municipality, CIR and CIN, as well as guest reporting obligations and the correct tax treatment of the rental activity.
Additional local requirements may also apply, such as the tourist tax imposed by individual Municipalities.
Checking these aspects in advance makes it easier to organise the rental correctly and to identify any work or adjustments that may be required before welcoming guests.
*Article updated in September 2026. This information is general in nature and does not replace professional advice.