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

The Land Registration Number (LRN) is a unique code used to identify properties in Italy. It helps track ownership and legal details of land and real estate. In Italy, this number consists of the following elements:

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

In Italy, the LRN is issued in official property records (Visura Catastale) by the Tax Agency (Agenzia delle Entrate). You can find this data in:

• The property deed
• The Visura Catastale (Cadastral Report)
• The Tax Agency’s website (by logging in with SPID or CIE)
• The CIN certificate

The Identification Data is not to be confused with the neighboring ‘Classification Data’, which are not necessary for the purposes of issuing the Single Certification.

Which hosts should provide this requirement?

Due to the government regulation requiring intermediaries to act as tax withholding agents on behalf of accommodation owners, Holidu needs to register the Land Registration Number (LRN) from every private host for whom we have acted as a taxpayer in 2024. And then we will need it for future declarations.

This information is essential for issuing the CU declaration (Certificazione Unica) in compliance with legal requirements.

We appreciate your cooperation in helping us meet these obligations smoothly.

For more information, we recommend visiting the FAQ related to the LRN here.