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

The Land Registration Number (LRN) is a unique code that identifies a property in Italy. It records the property's identification details in the national cadastral register, which helps track ownership and legal information for land and real estate. Holidu needs it from private hosts to meet Italian tax reporting requirements.

What does the LRN consist of?

In Italy, the LRN is made up of the following identification elements:

• Codice Comune (Municipality Code)
• Sezione (Section), if applicable
• Foglio (Sheet or Page)
• Particella (Parcel or Plot)
• Subalterno (Subordinate Unit), if applicable

Please note that the identification data is different from the classification data (such as property category or cadastral income). Only the identification data is required for the Single Certification (Certificazione Unica).

Where can I find my property's LRN?

The LRN is issued by the Agenzia delle Entrate (Italian Revenue Agency) and is included in official property records. You can find it in:

• The property deed (atto di compravendita)
• The Visura Catastale (Cadastral Report)
• The CIN certificate
• Your personal area on the Agenzia delle Entrate website, after logging in with SPID or CIE

Which hosts need to provide their LRN?

Under Italian government regulations, intermediaries such as Holidu must act as tax withholding agents on behalf of accommodation owners. For this reason, Holidu needs the LRN from every private host for whom Holidu acted as a taxpayer in 2024. We will also need it for future declarations. This information is required to issue the CU declaration (Certificazione Unica).

Need more help?

For more details, visit our FAQ on the Land Registration Number for Italian properties (LRN). If you are unsure which details to share, contact our Customer Happiness Team and we will guide you through the process.