The Land Registration Number (LRN) is a unique code that identifies a property in Italy. It helps track ownership and legal details of land and real estate. Holidu needs the LRN from private hosts to issue the Certificazione Unica (CU) declaration as required by Italian tax regulations.

What does the LRN consist of?

The Italian LRN is made up of the following identification elements:

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

Where can I find my LRN?

The LRN is issued in the official property records of the Agenzia delle Entrate (Italian Tax Agency). You can find it in:

• The property deed
• The Visura Catastale (Cadastral Report)
• The CIN certificate
• The Agenzia delle Entrate website, after logging in with SPID or CIE

Please note that the Identification Data described above is different from the Classification Data. Only the Identification Data is needed for the CU declaration.

Which hosts need to provide their LRN?

Italian regulations require intermediaries such as Holidu to act as tax withholding agents on behalf of accommodation owners. For this reason, we need the LRN from every private host for whom Holidu acted as a taxpayer in 2024. We will also need it for future declarations.

For more details, visit our FAQ on the Land Registration Number for Italian properties (LRN).