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 helps track ownership and the legal details of land and real estate. In Italy, the LRN is issued in official property records by the Agenzia delle Entrate (Italian Tax Agency).

What does the LRN consist of?

The 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)

Please note that the identification data is different from the classification data listed next to it in property records. Classification data is not needed for the Single Certification (CU).

Where can I find my property's LRN?

You can find your LRN in any of the following documents or places:

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

Which hosts need to provide their LRN?

Under Italian government regulations, intermediaries must act as tax withholding agents on behalf of accommodation owners. Because of this, Holidu needs the LRN from 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 Certificazione Unica (CU) declaration, which is required by law.

Why is the LRN needed?

Holidu must meet its legal tax obligations on your behalf. Providing your LRN allows us to prepare the CU declaration correctly and keeps your tax compliance on track.

Where can I learn more?

For more details, visit our FAQ about the Land Registration Number for Italian properties (LRN). If you have questions about your specific property, please contact the Holidu Customer Happiness Team through the Holidu Host Help Center.