Beyond 30 days a let in Lignano is no longer a short let: it is a lease in its own right, to be registered with the Agenzia delle Entrate within 30 days, and it comes with the energy performance certificate. A private owner has two routes. A lease for tourist purposes, for people on holiday even for the whole summer, follows the Civil Code: duration and rent are free. A transitory contract, for someone who comes to work for a season or has another documented temporary need, lasts up to 18 months and follows the rules of Lignano's territorial agreement. The rent can be taxed with the 21% cedolare. The 10% for agreed rents is due in high-housing-tension municipalities, and Lignano is not one of them, but also in those hit by a disaster between 2009 and 2014: Lignano is named in two decrees of the delegated commissioner, from 2010 and 2011, so agreed rents there get the 10%. The 5% announced by the government on 28 October 2026 for the 2027 budget law concerns that same 10%.

In short

  • Up to 30 days: a short let, with its own rules (CIN, guests reported to the police, tourist tax, 21% or 26%). Beyond: a lease to be registered within 30 days.
  • Tourist lease: for people on holiday, even for weeks or months; free duration and rent, Civil Code rules; the CIN is needed here too.
  • Transitory contract: up to 18 months, for a temporary need of owner or tenant listed in the territorial agreement and documented; without it, it becomes a 4+4.
  • Cedolare secca: 21% of the rent, instead of IRPEF, registration tax and stamp duty. The 10% for agreed rents applies in high-housing-tension municipalities, and Lignano is not one of them, and in those hit by a disaster between 2009 and 2014 if a delegated commissioner's act names them: Lignano is named in two, so a 3+2 agreed-rent lease pays 10%; for a transitory contract, have your accountant confirm it.
  • Agreed rent in Lignano: it also pays off on ILIA, which is reduced to 75%, transitory contracts made under the territorial agreement of 27 September 2017 included.
  • Beyond six months in the same year TARI is owed by the tenant; with a tenant from outside the EU, a notice to the public-security authority within 48 hours.

Two contracts for two different tenants

The difference lies not in the length of the stay but in why the tenant comes. The law on residential leases, 431/1998, excludes from its rules on duration and rent the «homes let exclusively for tourist purposes» (art. 1, para. 2): for those the Civil Code's articles on leases apply, as Friuli Venezia Giulia's regional tourism code repeats (L.R. 17/2025, art. 101). Whoever comes to Lignano to work a season, or for another temporary need, lives there instead: the contract is residential, and unless it is to be a 4+4 or a 3+2 it must be transitory. Lignano's demand for longer stays is described in this article.

PointLease for tourist purposesTransitory contract
For whomPeople on holiday, even for the whole seasonSomeone with a temporary need listed in the territorial agreement, for instance linked to work mobility
RulesCivil Code (arts. 1571 ff.)L. 431/1998, art. 5, and D.M. of 16 January 2017, art. 2
DurationFreeUp to 18 months
RentFreeUnder the decree, the agreement's bands bind it only in municipalities above 10,000 inhabitants: in Lignano the agreement's text decides
FormWritten (L. 431/1998, art. 1, para. 4)Only on the ministerial template (annex B), with the declared need and the documents proving it; otherwise it becomes a 4+4
CINRequired (D.L. 145/2023, art. 13-ter)Not covered by the CIN rule

The transitory contract has precise rules. It lasts at most 18 months; it must state the temporary need of the owner or the tenant among those listed in the territorial agreement and, beyond 30 days, prove it with documents attached; it is written only on the ministerial template. If one of these conditions is missing, the contract is brought back to the duration of a 4+4 (D.M. of 16 January 2017, art. 2). The parties may be assisted by the owners' and tenants' organisations; if they are not, the reliefs require a certificate from one of the organisations that signed the agreement.

Lignano's territorial agreement

Lignano has a territorial agreement on leases, renewed on 27 September 2017 under that year's ministerial decree: the Comune cites it in its ILIA 2026 sheet. Agreements are filed with the Comune by the organisations that sign them (L. 431/1998, art. 2, para. 3); we did not find the text with the rent bands online, so it is requested there or from the owners' and tenants' associations. For transitory contracts the decree imposes the bands only in municipalities with more than 10,000 inhabitants, and Lignano had 6,901 at the end of 2023 according to ISTAT: whether Lignano's agreement still sets a rent for transitory contracts too, which also matters for the ILIA reduction, must be checked in the text. The bands are, however, a cap for the 3+2, the agreed-rent contract of at least three years plus two of extension.

The taxes: cedolare, registration, ILIA

For a private owner the rent of a contract beyond 30 days is taxed in one of two ways. With the cedolare secca at 21%, which replaces IRPEF and local surcharges and also the registration tax and stamp duty on the contract (D.Lgs. 23/2011, art. 3), or with ordinary IRPEF, paying in addition a registration tax of 2% of the annual rent (at least €67 in the first year) and €16 of stamp duty per four pages. The reduced 10% rate applies to agreed-rent contracts in high-housing-tension municipalities: in Friuli Venezia Giulia the CIPE list (deliberation 87/2003) includes Basiliano, Cervignano del Friuli, Duino-Aurisina, Gorizia, Monfalcone, Muggia, Pordenone, Tavagnacco, Trieste and Udine, not Lignano. It also applies in municipalities for which a state of emergency after a disaster was declared between 28 May 2009 and 27 May 2014 (D.L. 47/2014, art. 9, para. 2-bis; from 2027, art. 205 of the consolidated code, D.Lgs. 117/2026); in the Agenzia delle Entrate's reading, the municipality must be named in the delegated commissioner's acts (ruling no. 470/2019), and the rule still covers leases signed today (ruling no. 160/2023). Lignano is named twice: in the delegated commissioner's decree no. 2/CD7/2010 of 26 February 2010, for the storms of the last ten days of December 2009 (state of emergency of 22 January 2010), and in decree no. 1/CD9/2011 of 12 January 2011, for the rain of 31 October and 1 November 2010 (state of emergency of 5 November 2010). A 3+2 agreed-rent lease in Lignano therefore takes the 10% cedolare: choose the reduced rate in the RLI form and keep a copy of the two decrees with the contract (Regional Official Bulletin no. 11 of 17 March 2010 and no. 4 of 26 January 2011). For a transitory contract the Agenzia has given no ruling on disaster-hit municipalities: before applying the 10%, have your accountant confirm it. The 30% reduction of the registration-tax base for agreed rents, by contrast, applies only in high-housing-tension municipalities, so Lignano does not get it.

In Lignano the agreed rent also counts for ILIA. For homes let at an agreed rent, 3+2 or transitory under the agreement, the tax is paid at 75%: at the 0.91% rate (code 5902), or at 0.70% (code 5901) if the flat is also the «prima seconda casa» declared to the Region. The reduction applies to the home, not to garages and cellars; the owner declares it the following year on the ILIA form, attaching the contract and, if not assisted, the certificate. The yearly ILIA and TARI are explained in what a second home costs each year.

The 2027 budget law: the announced 5% and Lignano

On 28 October 2026 the Council of Ministers approved the 2027 budget bill. Its communiqué says that for agreed-rent lets the cedolare falls from 10% to 5%, and to 1% for contracts with tenants aged up to 35. The text still has to pass Parliament and, as we write, has not been published. If the rule simply lowers the rate that is 10% today, the 5% will probably apply in Lignano too: from 2027 the disaster-municipality rule sits in art. 205 of the new consolidated code, which refers to that very rate. We will check it against the approved text.

The other obligations beyond 30 days

  • Registration with the Agenzia delle Entrate within 30 days of signing or of the start date, if earlier, also online with the RLI form; only contracts not exceeding 30 days in total in the year with the same tenant are exempt.
  • APE: contracts subject to registration carry a clause in which the tenant declares having received the information on the certificate; without it, a fine of €1,000 to €4,000, halved if the lease does not exceed three years (D.Lgs. 192/2005, art. 6, para. 3).
  • TARI: if the tenant holds the home for more than six months in the same year, the tax is owed by the tenant; up to six months it stays with the owner (Lignano TARI regulation, art. 3).
  • Tenant from a country outside the European Union: whoever houses them or grants them the use of a property reports it in writing to the local public-security authority within 48 hours; the fine is €500 to €3,500 (D.Lgs. 286/1998, art. 7).
  • Tourist lease: the CIN remains compulsory, as for short lets (D.L. 145/2023, art. 13-ter). The Comune asks for the tourist tax here too, from 1 May to 30 September and for at most 10 consecutive nights. Its footing is shaky, though: after 16 December 2025 the regional text mentions accommodation establishments only, and above 30 days not even the national short-let rule supports it. Before guests arrive, ask the tax office in writing whether it is due and who has to collect it.
  • Listings: for homes used less than four months a year a rental listing may omit the energy class; for the others it must show it (D.Lgs. 192/2005, art. 6, para. 8).

A worked example

Example, with hypothetical amounts and real rules: a two-room flat of 60 m² in Pineta, cadastral income €600, is the owner's declared «prima seconda casa». From October to April it would stand empty; the owner lets it for seven months to a professional posted to Lignano on a temporary assignment, with a transitory contract under the agreement (if the agreement lists that need and allows that rent), at €700 a month.

  • Rent: 7 × €700 = €4,900.
  • Cedolare secca at 21%: €4,900 × 21% = €1,029; no registration tax and no stamp duty.
  • ILIA with the agreed-rent relief, if the agreed contract covered the whole year: €600 × 1.05 × 160 = €100,800 × 0.70% = €705.60, reduced to 75%: €529.20; for shorter periods ask the Comune's tax office how it is counted.
  • TARI: the contract runs from October to April, so in neither calendar year does it exceed six months: TARI stays with the owner.
  • What remains: €4,900 − €1,029 = €3,871, before utilities, condominium charges and wear, in months when the home would otherwise be empty.
  • If your accountant confirms the 10% for a transitory contract: €4,900 × 10% = €490 of cedolare, and €4,410 remain.

What to do before the first contract

  • Decide whom you are looking for: tourists for weeks or months (tourist lease, CIN) or tenants with a temporary need (transitory contract).
  • For a transitory contract, obtain Lignano's territorial agreement and the ministerial template, and ask a signatory organisation for assistance or the certificate.
  • Have the APE before the listings and put the clause in the contract.
  • Register the contract within 30 days, choosing the cedolare in the RLI form.
  • If the tenant comes from a country outside the EU, file the notice within 48 hours.
  • The following year, declare the ILIA agreed-rent relief on the ILIA form, attaching the contract.

Frequently asked questions

Can I let in Lignano for the whole summer without a transitory contract?

Yes, to people on holiday: it is a lease for tourist purposes, with free duration and rent, governed by the Civil Code. Beyond 30 days it must be registered, and the CIN is needed. The transitory contract is for a tenant who is not a tourist but has a temporary need to live in Lignano, for work for example.

Does an agreed rent in Lignano give the 10% cedolare?

Yes, on a 3+2 agreed-rent lease. Not because Lignano is a high-housing-tension municipality (it is not on the CIPE list), but because it is one of the disaster-hit municipalities for which a state of emergency was declared between 2009 and 2014: the delegated commissioner's decrees 2/CD7/2010 and 1/CD9/2011 name it. For a transitory contract, have your accountant confirm it. The agreed rent also reduces ILIA to 75%.

Can a transitory contract last a year?

Yes: up to 18 months, if the temporary need is listed in the territorial agreement and documented. Without that, the contract becomes a 4+4.

Who pays TARI if I let the flat in winter?

The tenant, if they hold it for more than six months in the same calendar year; otherwise the owner. A contract from October to April, split across two years, leaves TARI with the owner in both years.

What this article does not cover

It describes the rules, not your contract: it is not legal or tax advice. It does not give the rent bands of Lignano's territorial agreement or its list of temporary needs, which must be read in the filed text; it does not cover 4+4 and 3+2 contracts in detail, student lets, businesses or VAT. Nor does it say whether a tourist lease beyond 30 days also requires reporting guests through Alloggiati Web: the 2018 rule extends that duty to leases under 30 days (D.L. 113/2018, art. 19-bis); for the others, ask the Questura. The rules under 30 days are in our article on short lets.

If the home stands empty for months

Between one summer and the next a Lignano flat pays ILIA and charges even when nobody uses it. Our way of letting favours long stays — two to eight weeks, with selected guests, coordinated cleaning and clear reports — and the right contract is chosen with the owner, case by case. See Let; if you are thinking of selling instead, Sell; or leave us a short note through Enquire, with no commitment.

Sources

Sources read and links checked on 31 October 2026.