In 2026 a private owner can let a flat in Lignano Sabbiadoro for stays of up to 30 days without registering a business, as long as no more than two apartments are let this way. Each flat needs a national identification code (CIN) shown on the building's exterior and in each listing; every guest's details must reach the police within 24 hours of arrival; from 1 May to 30 September the Comune charges a tourist tax of €1.00 per guest per night, for at most 10 consecutive nights; and the rent is taxed at 21% for one flat and 26% for a second one.

In short

  • Short let: a residential lease of up to 30 days signed by a private individual (art. 4, D.L. 50/2017). From the third apartment let this way, the law presumes a business.
  • CIN: compulsory since 1 January 2025, requested online from the Ministry of Tourism; letting without one costs €800 to €8,000.
  • Safety: working gas and carbon-monoxide detectors, and one fire extinguisher per 200 m² of floor, at least one per floor.
  • Guests: their details go to the Questura through Alloggiati Web within 24 hours of arrival.
  • Tourist tax 2026 in Lignano: €1.00 per person per night, 1 May–30 September, 10 nights at most; children under 12 are exempt.
  • Income tax: cedolare secca at 21% on the flat you choose and 26% on the second; an Italian agency or platform that collects the rent withholds 21% as an advance.

Lease or accommodation business: what the new regional code says

Friuli Venezia Giulia rewrote its tourism law in December 2025: L.R. 17/2025, the «Codice regionale del commercio e del turismo», was published on 15 December 2025 and repealed the old article on tourist lets (art. 47-bis of L.R. 21/2016). Its article 101 is short and clear. Homes let purely for holidays are leases, governed by the Civil Code and by Law 431/1998; short lets keep the national tax regime of art. 4 of D.L. 50/2017.

What stays an accommodation business is the «unità abitativa ammobiliata a uso turistico» of article 99: furnished units with their own kitchen, let over one or more seasons on contracts of up to five consecutive months, without food service. The Region's interpretive circular of 30 June 2026 draws the line for owners. A private landlord remains a landlord, but must still meet every obligation — CIN, guest reporting, tax and statistics — and when a third party manages the flats in a professional, organised way, whether this is a business must be judged case by case.

Before the first booking: the CIN

The CIN (codice identificativo nazionale) is assigned by the Ministry of Tourism through its national database, the BDSR, which has issued codes since 1 September 2024; it has been compulsory since 1 January 2025. According to the Region's information sheet, the owner or a delegate logs in only with SPID or CIE, Italy's digital identities. Flats already recorded in WebTur, the regional platform where tourist arrivals are reported, appear there with their data. The same sheet adds that the CIN does not replace the «mandatory communication» of short and tourist lets. In Lignano, the Comune's own page, updated in July 2026, still lists the «non-business opening» of a tourist let among the filings to be made only through the regional SUAP portal, and its 2024 guide gave the order as SUAP filing, then WebTur, then CIN. The new code no longer mentions that filing, but until the Region says otherwise it is the safe order.

  • Working detectors for combustible gas and carbon monoxide.
  • Portable fire extinguishers in visible, accessible places: one for every 200 m² of floor or fraction, with at least one per floor.
  • The CIN displayed outside the building.
  • The CIN in every listing, wherever it is published: agencies and portals must show it too.

The fines are set by art. 13-ter of D.L. 145/2023 and imposed by the Comune through its local police: €800 to €8,000 for letting without a CIN; €500 to €5,000 for not displaying it, plus removal of the listing; €600 to €6,000 for each missing safety device; €2,000 to €10,000 for letting as a business without the SCIA (the start-of-activity notice) filed with the Comune's SUAP.

Every arrival: guests reported within 24 hours

Article 109 of the public-security code (TULPS) allows lodging only for people with a valid identity document, and requires their details to be sent to the Questura within 24 hours of arrival, by electronic means. Since 2018 the law says expressly that this also applies to landlords letting for less than 30 days (art. 19-bis, D.L. 113/2018). The channel is Alloggiati Web, the State Police portal. Identity is checked in person: in judgment 9101/2025 the Consiglio di Stato held that sending copies of documents and handing over an automatic door code is not enough, while a real-time video check at the entrance can be.

The tourist tax in Lignano: €1 a night, 10 nights at most

The Comune's 2026 table applies the tax from 1 May to 30 September, per person and per night, for at most 10 consecutive nights. Children up to their twelfth birthday are exempt, as are people with disabilities together with one companion. Private holiday lets pay the same as B&Bs, up from €0.70 in 2025:

Accommodation (Lignano, 2026 table)Per person, per night
Tourist lets (code 96)€1.00
Bed & breakfast and guest rooms€1.00
3-star hotels€1.40
5-star hotels€2.00
3-star campsites€0.70

The Comune's regulation makes whoever collects the rent of a short let — the owner, an agency or a platform — responsible for the tax, with the right to charge it to the guests. That person registers on the Comune's online system, declares guests, taxable nights and exemptions by the 15th of the next month (also in months without guests), pays the tax over by the same day and files an annual declaration by 30 June. According to the Comune's FAQ, an agency that manages the flat under a mandate takes all of this over. One detail shows the reform is recent: the 2026 table still files tourist lets under art. 47-bis of the 2016 regional law, repealed in December 2025, so check the category and the rate again when the 2027 table is published.

Income tax: 21% on one flat, 26% on the second, a business from the third

Flats let short-term in the same yearRegimeRate
1Cedolare secca (optional) or ordinary IRPEF21% with the cedolare
2Cedolare secca on both21% on the flat chosen in the tax return, 26% on the other
3 or morePresumed business (art. 2082 Civil Code): SCIA with the SUAP, business incomeOrdinary business taxation: the short-let regime no longer applies

The limit of two apartments applies from the 2026 tax year; until 2025 it was four. The 21% is charged on everything the guest pays, flat-rate cleaning and linen included. An Italian agency or platform that collects the rent withholds 21% as an advance and pays it over; the balance is settled in the tax return. From 1 January 2027 these rules move, with the same substance, into articles 207 and 208 of the new consolidated income-tax code (D.Lgs. 117/2026). How Austria or Germany then treats the same income is explained in our guide to buying in Lignano.

A worked example

Example, with hypothetical figures and real rates: a two-bedroom flat in Pineta, let directly by its owner for 8 weeks in July and August, each week to two adults and two children aged 9 and 14, at €1,300 a week cleaning included. Its cadastral income (rendita) is €700 and it is the owner's only second home in the region.

  • Rent: 8 × €1,300 = €10,400.
  • Cedolare secca at 21%: €10,400 × 21% = €2,184.
  • Tourist tax: 3 taxable guests (the 9-year-old is exempt) × 7 nights × €1.00 = €21 a week, €168 over the summer, collected from the guests for the Comune.
  • ILIA, the regional tax that replaces IMU: €700 × 1.05 × 160 = €117,600 taxable value; at the 0.70% rate for the «prima seconda casa», €823.20 a year.
  • Left before condominium fees, utilities, cleaning staff and wear: €10,400 − €2,184 − €823.20 = €7,392.80.

The 0.70% rate depends on one formality: declaring that flat as the «prima seconda casa» on the Region's ILIA portal by 30 June in the year after the tax year. Without the declaration the rate is 0.91%, which on the same flat means €1,070.16.

Where the 30-day line falls

Stays of four, six or eight weeks — the medium stays that suit Lignano's larger flats — are not short lets once they pass 30 days. They are ordinary leases for tourist purposes under the Civil Code, and the contract has to be registered within 30 days of signing, with the Agenzia delle Entrate; the only exemption is for leases with the same tenant that stay within 30 days in total over the year. The tourist tax, capped at 10 consecutive nights, weighs proportionally less on them.

What to do before the first guest

  • Read the condominium regulation for clauses on letting, and keep a copy.
  • Install the gas and carbon-monoxide detectors and the extinguishers, then apply for the CIN on the BDSR with SPID or CIE.
  • File the opening of the let through the regional SUAP portal, as the Comune still asks, and register on the Comune's tourist-tax system.
  • Open an Alloggiati Web account before the first arrival.
  • Choose which flat takes the 21% rate and, for ILIA, declare the «prima seconda casa» on the regional portal.

Frequently asked questions

Do I need a business to rent out my apartment in Lignano?

Not for one or two flats let for up to 30 days at a time: that is a short let by a private individual. From the third flat let this way in the same year the law presumes a business, which needs a SCIA with the Comune's SUAP and is taxed as business income.

How much is the tourist tax in Lignano?

In 2026, €1.00 per person per night for private holiday lets, from 1 May to 30 September, for up to 10 consecutive nights. Children under 12 are exempt. Hotels pay between €1.00 and €2.00, depending on their stars.

Is the CIN enough to start letting?

No. It identifies the flat; reporting guests to the police, the tourist tax and income tax are separate obligations. The Region's own information sheet adds that the CIN does not replace the mandatory communication of the let.

I live in Austria: can I use the 21% flat tax on my Lignano flat?

The law lets the owner of a residential unit opt for the cedolare secca and sets no residence requirement; it excludes letting in the course of a business or a profession. How Austria then treats the same income depends on the double-taxation treaty, explained in our guide to buying in Lignano.

What this article does not cover

It sets out the rules; it is not tax or legal advice for a specific case, and the last word belongs to a commercialista or a notary. It does not cover insurance, nor VAT and social-security contributions for those who let as a business. For the demand side, read why Lignano rewards longer stays; for how we approach letting, see Let.

Sources

Sources read and links checked on 25 October 2026.