Letting your second home to tourists in Friuli in 2026: what the rules require

Regional Law 17/2025, Friuli Venezia Giulia's code for trade and tourism, took effect on 16 December 2025 and repealed the parts of Regional Law 21/2016 on B&Bs, rooms to let and holiday lets. Guides quoting the 2016 law on these points are out of date.

For owners letting their own home, article 101 is the one that counts: holiday lets fall under national tenancy law (Law 431/1998) and the civil code, short lets under the national tax regime. It says nothing about a SCIA, the formal start-of-activity filing, or about telling the town hall. Yet the Region's July 2026 note on the CIN still mentions such a notice, and earlier regional rules stay in force until the code's implementing regulations appear. Before your first guest, ask the town hall (tourism office or SUAP, the one-stop desk for businesses) whether and how to notify them.

A proper accommodation business, such as a B&B or rooms to let, is another matter: it needs a SCIA filed with the SUAP and arrivals reported in WebTur, the regional tourism portal.

The national identification code (Decree-Law 145/2023, art. 13-ter) is required for every home let short-term or for holidays. You apply online on the Tourism Ministry's BDSR database with SPID or CIE, Italy's digital identity and electronic ID card, yourself or through a delegate; the record is tied to the owner's Italian tax code (see codice fiscale). In Friuli the portal finds the homes the town hall has already entered in WebTur. The code goes on a sign outside the building and in every advert.

The application also asks you to declare gas and carbon-monoxide detectors (not applicable where there is no gas supply) and fire extinguishers: one per 200 m² of floor space, at least one on each storey.

Italian public-security law (TULPS, art. 109) lets you host only people with a valid identity document, and their details must reach the Questura, the provincial police headquarters, through the Alloggiati Web portal within 24 hours of arrival, or on arrival for stays under a day. The Questura issues the login.

Remote check-in is where owners most often slip. In ruling 9101/2025, published on 21 November 2025, the Council of State, Italy's highest administrative court, sided with the Interior Ministry: the host must check that the person coming in is the person on the document. A scanned passport plus a door code or key box does not do that; a video link at the entrance that checks the guest there and then can, the judges say. Not reporting guests is a criminal offence.

In Italian law a short let lasts 30 days at most, may include linen and cleaning, and is made by a private person outside any business activity (Decree-Law 50/2017, art. 4). The rent can be taxed at a flat rate, the cedolare secca: 21% on a single home you nominate in your tax return, 26% on the others. The 2026 budget law left the rates as they were.

What it changed is the count: from tax year 2026 the regime covers no more than 2 flats, against 4 before (Law 178/2020, art. 1, para. 595). From the third flat the law presumes a business, which means a VAT number and a SCIA. Platforms and agencies that collect the rent withhold 21% on account.

For your own position, with residence abroad, tax treaties or other income, ask an accountant. What a home can earn with its town's real season is in the short-let calculator; where tourism runs longest is in tourism town by town.

In Friuli Venezia Giulia the tourist tax (imposta di soggiorno) is governed by regional law (Regional Law 18/2015, art. 10): any town may levy it, between €0.50 and €5 a night, and we found it in 24 towns. Whoever takes the rent, be it you, an agency or the platform, collects it from the guest, pays it over to the town and files an annual return, due by 30 June. None of it is income.

If your town is missing, ask: councils here need not post these decisions on the Finance Ministry portal we searched. Airbnb says it collects the tax for hosts only in towns registered on its platform, without publishing the list; Trieste, for one, has said it has no agreement with Airbnb. One point remains open: the 2025 code removed the mention of holiday flats from the tourist-tax law, yet towns go on charging it there.