What is the Land Registration Number for Italian Properties (LRN)?

Understanding the Land Registration Number

The Land Registration Number (LRN) is a unique identifier used to track and register properties in Italy. This code contains essential information about land ownership and legal property details, making it a critical component of Italian property administration and tax compliance.

Components of the Land Registration Number

The LRN is composed of five key elements that together create a unique property identifier:

• Codice Comune – The municipality code
• Sezione – The section designation
• Foglio – The page or map reference
• Particella – The parcel or plot number
• Subalterno – The subordinate unit (if applicable)

Where to Find Your Land Registration Number

Your LRN can be located through several official sources:

• The property deed document
• The Visura Catastale (Cadastral Report)
• The Tax Agency website (Agenzia delle Entrate) by logging in with SPID or CIE credentials
• The CIN certificate

Who Issues the Land Registration Number

The LRN is issued by the Italian Tax Agency (Agenzia delle Entrate) and appears in official property records. This ensures that all property registrations are standardized and legally recognized across Italy.

Identification Data vs. Classification Data

It is important to distinguish between Identification Data (which includes the LRN) and Classification Data. Identification Data is necessary for official property registration and certification purposes, while Classification Data serves a different administrative function and is not required for single certifications.

Why Property Owners Need to Provide the LRN

Due to Italian government regulations, intermediaries acting as tax withholding agents on behalf of accommodation owners are required to register the Land Registration Number for tax compliance purposes. This information is essential for issuing the CU declaration (Certificazione Unica) and ensuring proper compliance with legal obligations.

Additional Resources

For more detailed information and frequently asked questions about the Land Registration Number for Italian properties, visit our FAQ related to the LRN.