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

What does the LRN consist of?

The LRN is made up of the following elements:

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

Do not confuse the LRN with Classification Data. Classification Data is a separate set of information and is not needed for the Single Certification.

Where can I find my LRN?

The Agenzia delle Entrate (Italian Revenue Agency) issues the LRN in official property records. You can find it in:

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

Which hosts need to provide their LRN?

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

The LRN is essential for issuing the CU declaration (Certificazione Unica), which keeps us compliant with legal requirements.

Where can I learn more?

For more details, read our FAQ about the Land Registration Number for Italian Properties (LRN).