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 identify and track properties in Italy. It serves as an essential code that helps establish ownership and maintain legal records for land and real estate throughout the country. This number is crucial for property documentation, tax compliance, and official government records.

Components of the Land Registration Number

The Italian LRN consists of five key elements that together create a complete property identification:

• Codice Comune - The municipality code where the property is located
• Sezione - The administrative section of the municipality
• Foglio - The page or map sheet reference in the cadastral records
• Particella - The specific parcel or plot number of the property
• Subalterno - The subordinate unit designation, if applicable to the property

Where to Find Your Land Registration Number

You can locate the LRN for your Italian property through several official sources and documents:

• Your property deed (atto notarile)
• The Visura Catastale, also known as the Cadastral Report
• The Tax Agency website (Agenzia delle Entrate) by logging in with SPID or CIE credentials
• Your CIN certificate documentation

Identification Data vs. Classification Data

It is important to distinguish between the Identification Data contained in the LRN and the Classification Data found in property records. The Identification Data is the primary information needed for official certifications and legal purposes, while Classification Data relates to property characteristics and is not required for documents such as the Single Certification.

Who Needs to Provide the LRN

Private property owners in Italy who have accommodation properties and work with intermediary services like Holidu must provide their Land Registration Number. This requirement exists because intermediaries are required by Italian government regulations to act as tax withholding agents on behalf of accommodation owners. The LRN is essential for issuing the CU declaration (Certificazione Unica) and ensuring compliance with Italian tax obligations.

How to Access Your Information

To retrieve your LRN, you can visit the official Tax Agency website (Agenzia delle Entrate) and log in using your SPID (Sistema Pubblico di Identità Digitale) or CIE (Carta d'Identità Elettronica) credentials. This will give you access to your property's complete cadastral information and registration details.

For additional guidance on providing this information and understanding related requirements, visit our comprehensive FAQ on the Land Registration Number.