FAQ - Land Registration Number for Italian Properties (LRN)

If you're a private host in Italy who received bookings through Holidu in 2024, you'll need to provide your Land Registration Number (LRN). This comprehensive guide answers the most frequently asked questions about LRN requirements and how to submit yours.

Why Does Holidu Need Your Land Registration Number?

To comply with new Italian tax regulations, Holidu must collect the Land Registration Number from all private hosts for whom we handled tax payments in 2024, and we will continue to require it for subsequent years. This number is essential for issuing the Certificazione Unica (CU), an official tax document required by Italian authorities.

Providing your LRN helps us meet legal requirements smoothly and ensures your tax documentation is complete and accurate.

Who Needs to Add the Land Registration Number?

Every private host who meets the following criteria must add their LRN:

• Received at least one confirmed (and not cancelled) booking in 2024
• Had Holidu act as the taxpayer for their property

Important Note: Hosts who have discontinued their cooperation with Holidu but still received at least one confirmed booking in 2024 are also obliged to add the land references.

Where Can I Find the Land Registration Number?

The Land Registration Number can be found in several official documents and sources. Below are the most common and reliable places to locate this information:

1. Deed of the Property

Your property deed (Atto di proprietà) contains all the cadastral information you need, including the Land Registration Number. This is typically one of the first places to check.

2. Revenue Agency Website (Agenzia delle Entrate)

You can access cadastral data through the Revenue Agency's online portal by following these steps:

1. Visit the online services portal of the Revenue agency website
2. Log in using your SPID or CIE digital identity
3. Select "consultazioni ipo-catastali" from the home page suggestions
4. Click on "Search" in the table corresponding to your name
5. Click on "Search" under the Properties field
6. You will now see the cadastral data for all your properties

3. Visura Catastale (Official Cadastral Report)

The Visura Catastale is an official document that contains all land registration details. You can obtain it through multiple channels:

• Visit any provincial Land Registry office
• Visit a decentralised land registry office in your area
• Request it telematically through the Revenue Agency website by logging in with SPID or CIE and selecting "Richiedi visura"

4. CIN Certificate (Codice Identificativo Nazionale)

If you have a recently issued CIN certificate, the Land Registration Number appears on the second page. You can download your certificate by:

1. Accessing the BDSR Database with your SPID or CIE
2. Clicking "Scarica PDF protocollato" to download the PDF certificate

How Do I Add the Land Registration Number in the Holidu Host App?

Adding your LRN is straightforward. Follow these simple steps:

1. Log into your Holidu Host account
2. Select the property for which you want to enter the LRN
3. On the left sidebar, locate the "Configuration" section
4. Scroll down and click on "General Information"
5. Click "Edit" next to the "Property Information" section
6. Enter the Land Registration Number codes in the corresponding fields
7. Click "Save" to confirm your entries

Important reminders:

• If you have multiple properties, you must complete this process for each one individually
• For multi-unit properties, you need to enter the LRN for each unit separately under the "Unit information" option

When Do I Need to Complete This?

We need your Land Registration Number to prepare the Certificazione Unica (CU) tax statement, which must be submitted by March 6, 2025. We kindly ask you to add your LRN as soon as possible, preferably by February 23, 2025.

Meeting this deadline ensures your tax documentation is complete and submitted on time to Italian tax authorities.

What Happens If I Don't Meet the Deadline?

Without the Land Registration Number, the tax declaration for your property that we submit to the Italian Tax Authority will be incomplete. Holidu cannot be held liable for any consequences this may have on you, including potential penalties or compliance issues with Italian tax authorities.

To avoid any complications with your tax obligations, we strongly recommend providing your LRN before the deadline.

I Already Provided My CIN Number - Why Do You Need the LRN Too?

The CIN (Codice Identificativo Nazionale) and LRN serve different purposes:

• CIN: A mandatory license number that all properties in Italy must have to legally offer short-term rentals. It's a regulatory identification for rental purposes.
• LRN: A unique identification number assigned to every property in the cadastral registry. It's required specifically to issue the Certificazione Unica (CU) tax declaration in compliance with Italian tax law.

Both numbers are essential for full compliance with Italian regulations and tax requirements.

Why Am I Receiving Another Request After Submitting Previously?

If you've received another request to submit your LRN after previously providing it, this likely means the format you submitted was not valid or did not match the required format specifications. Please submit your LRN again, ensuring you use the correct format:

• Codice Comune (Municipality Code): Required
• Foglio (Sheet Number): Required
• Particella (Plot Number): Required
• Sezione Urbana (Urban Section): Optional
• Subalterno (Unit Number): Optional

Please refer to your official documents to ensure accuracy when resubmitting.

What If My Property Is Missing Some of the Five Reference Numbers?

Every property registered in Italy must have three essential cadastral references:

• Codice Comune (Municipality Code): Always required
• Foglio (Sheet Number): Always required
• Particella (Plot Number): Always required

Two additional fields may be optional:

• Sezione Urbana (Urban Section): May be blank for some properties
• Subalterno (Unit Number): May be blank for some properties

If your property has no value for the Sezione Urbana or Subalterno fields, you can leave these fields blank when submitting. Please carefully check your official documents (deed, Visura Catastale, or cadastral extract) to ensure you provide the correct references that are available for your specific property.

Need More Help?

For a more detailed explanation and visual walkthrough of the LRN requirements and submission process, watch our instructional video:

Land Registration Number (LRN) Submission Guide - Video Tutorial

This video provides step-by-step guidance on locating your LRN and entering it in the Holidu Host App.

Additional Resources

For questions about Italian tax regulations or cadastral information, you can contact:

• Italian Revenue Agency (Agenzia delle Entrate) - Official source for cadastral and tax information
• Your local Land Registry office (Ufficio delle Entrate - Catasto)
• The Holidu Host Support team for questions about the submission process in the app