Short Lets in Sardinia: 2026 Regulations and How to Comply
In 2026 anyone renting out for short periods in Sardinia must have a CIN (Italy's national identification code for holiday lets) and the regional IUN code, report every guest to the Questura (police headquarters) through Alloggiati Web (the police portal for registering guests) within 24 hours and to the Region through ROSS1000 (formerly SIRED; Sardinia's regional tourism statistics portal), and have gas and carbon monoxide detectors and fire extinguishers in the property. As a private individual you can use the cedolare secca (Italy's flat-rate tax on rental income; 21% on one home of your choice, 26% on the others) for up to two apartments: from the third you count as a business. The real news for 2026 is two things: the business threshold lowered to three apartments (Law 199/2025) and, from 20 May, the removal from portals of listings without a CIN. Anyone who is not compliant risks real penalties.
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CIN – National Identification Code
Mandatory — penalty of up to €8,000
What it is and how to get it
The CIN is mandatory for all short-term tourist lets in Italy since 2024 (Law 191/2023, art. 13-ter of Decree-Law 145/2023). In Sardinia it must be shown together with the regional IUN code, which you apply for first from the Region.
It is requested through the Ministry of Tourism portal: bdsr.ministeroturismo.gov.it
It must appear:
- In all online listings (Airbnb, Booking.com, your own website)
- In the contract or in the booking communication
- Outside the property (visible plate)
⚠️ Penalties: from €800 to €8,000 if the CIN has not been requested; from €500 to €5,000 if it is not displayed or not shown in the listing. From 20 May 2026 (EU Regulation 2024/1028) Airbnb, Booking.com and the other portals must remove listings without a valid CIN.
Alloggiati Web and ROSS1000
Mandatory for every guest
Reporting to the Questura
Every guest must be registered on the Alloggiati Web portal of the State Police within 24 hours of arrival. It applies to any length of stay; for a single night (up to 24 hours) the deadline is 6 hours. After Council of State ruling no. 9101/2025 the guest must be identified in person or by live video call: simply sending documents with a keybox is not enough.
- Requires prior accreditation with the competent Questura
- In Sardinia every stay must also be reported to the Region through ROSS1000 (formerly SIRED), for statistics: it is a separate obligation from Alloggiati Web
- It can be delegated to a manager with specific written authorisation
There is property management software (PMS) that automates sending to Alloggiati Web at every check-in. If you manage more than one home, it is practically essential to adopt one.
When you need a partita IVA (VAT number)
One of the most delicate aspects is the distinction between occasional lease and entrepreneurial activity.
| Situation |
Regime |
What you need |
| 1–2 properties, private management |
Private individual |
CIN + IUN, notification to the Comune (municipality), Alloggiati, ROSS1000; cedolare optional |
| 3+ apartments (from 2026) |
Business by law |
Partita IVA + SCIA (notice of commencement of business) to the municipal SUAPE (one-stop shop for business activities) |
| Ongoing activity with services |
Business |
Partita IVA, SCIA, social security contributions |
Attention: from the third apartment, business activity is presumed by law, with no proof to the contrary; but even with one or two homes what counts is the continuity, the services offered (cleaning, breakfast, concierge) and the way it is managed. Each case must be assessed individually with an accountant (commercialista).
Cedolare secca in 2026: what really changes
| Situation |
Rate |
Notes |
| 1 property of your choice (with or without portals) |
21% |
You choose it in your tax return |
| 2nd short-let property |
26% |
If the portal collects the rent, it withholds 21% as an advance |
| Inherited or jointly owned home, if you already have a property at 21% |
26% |
The 21% applies to one unit only per taxpayer |
| 3+ apartments (business by law from 2026) |
Business income |
Cedolare not applicable |
Many owners apply the wrong rates without knowing it. When the portal collects the rent (Airbnb always, Booking.com only with certain payment methods) it withholds 21% as an advance: the rent must still be declared and, if your rate is 26%, you pay the difference in your tax return.
DAC7 and Certificazione Unica (CU, the annual tax certificate)
Since 2023 (Legislative Decree 32/2023, DAC7 directive) digital platforms (Airbnb, Booking.com, Vrbo) report to the Agenzia delle Entrate (Italian tax authority) every year, by 31 January, the details of those who rent through them: takings per quarter, days rented, commissions and the address of the properties. For rentals there is no minimum threshold: the threshold of 30 transactions or €2,000 applies only to people selling goods.
- Your data is already in the hands of the tax authorities — there is no point in not declaring
- If they collect the rent, the portals apply the withholding and issue the Certificazione Unica (CU, the annual tax certificate) by 16 March (from the 2026 CU with the CIN)
- The CU data must be reported in the tax return (form 730 or Redditi PF, the Italian personal tax return forms), where the withholding is deducted from the taxes
Tourist tax in Sardinia 2026
Many Sardinian municipalities have introduced or increased the tourist tax: the amounts vary by category, so always check your Comune's updated regulation. The person responsible for payment is the owner, together with the portal if the portal collects the rent. It is not a tax on the owner: it must be collected from guests and paid to the Comune (municipality).
| Comune |
Amount |
Notes |
| Stintino |
Varies by category |
Seasonal |
| Alghero |
Varies by category |
Varies by category |
| Palau |
Varies by category |
Seasonal |
| San Teodoro |
Varies by category |
Seasonal |
| Other municipalities |
Varies by category |
Check with the Comune |
Summary table of obligations 2026
| Obligation |
Who |
Deadline |
Penalty |
| CIN displayed |
Everyone |
Always |
€500–€5,000 (€800–€8,000 if the CIN is missing) |
| Alloggiati Web |
Everyone |
Within 24h (6h if 1 night) |
Criminal offence: up to 3 months' imprisonment or a fine of up to €206 |
| Tourist tax |
Comuni with a resolution |
Periodic reporting |
Interest + penalties |
| Tax return |
Everyone |
Form 730/PF |
Tax assessment |
| DAC7 (platform data) |
Automatic |
By 31 January of the following year |
Already reported to the tax authorities |
For owners in northern Sardinia, AffittaSardegna handles the obligations for every stay: CIN and IUN in listings, Alloggiati Web, tourist tax and data ready for the accountant.
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FAQ – Short-let rules Sardinia 2026
Is the CIN mandatory to rent out in Sardinia in 2026?
Yes. The CIN (National Identification Code) has been mandatory for all short tourist lets in Italy since 2024. It must be requested on the Ministry of Tourism portal, displayed outside the property and included in all online listings together with the regional IUN code. Without a CIN the fine ranges from €800 to €8,000, and from 20 May 2026 the portals remove listings without a valid CIN.
What is the cedolare secca rate for short lets in 2026?
In 2026 the cedolare secca for short lets is at 21% on the rent from one property only, chosen by you in your tax return, and 26% on the others, with or without portals. It is paid on gross takings, commissions included. If the portal collects the rent, it withholds 21% as an advance: anyone at 26% pays the difference in the tax return.
When do you need a partita IVA to rent out holiday homes in Sardinia?
From 2026 a partita IVA (VAT number) is required by law if you rent out three or more apartments for short periods in the same year (Law 199/2025): in that case you also need the SCIA (notice of commencement of business) at the municipal SUAPE (one-stop shop for business activities) and you cannot use the cedolare secca. It may also be needed with one or two homes, if you continuously offer hotel-type services (daily cleaning, breakfast, concierge). The information is general in nature and up to date as of October 2026: for your specific situation, check with your accountant.
What is DAC7 and how does it affect holiday-home owners?
DAC7 is the European directive that obliges digital platforms (Airbnb, Booking.com, Vrbo) to report to the Agenzia delle Entrate how much you have collected and which properties you have rented out, with no minimum thresholds for rentals. The data are sent every year by 31 January: the tax authorities receive them before you file your tax return.
Read more:
→ Complete guide to northern Sardinia 2027
