The era of "do it yourself" and unwitting tax evasion in the non-hotel sector has officially come to an end.Inland Revenue, in close synergy with the RAI, has launched a massive and systematic campaign of targeted investigations.
The goal? The massive sending of compliance letters (friendly notices) for the recovery of sums not paid as Special RAI license fee by those who manage holiday houses, short leases and apartments for tourist use.
The real revolution shaking up the sector lies not in the introduction of a new tax—the special fee legislation has in fact been in force for years—but in the complete digitalization of tax control tools. Thanks to the full implementation of the BDSR (Accommodation Facilities Database) and the obligation of the CIN (National Identification Code), the Tax Office now has a predictive algorithm capable of cross-referencing data instantly, eliminating the possibility of underground activity.
The Great Misunderstanding of the Ordinary Fee: Why the Electricity Bill Isn't Enough
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The crux of the problem, which represents a veritable own goal for thousands of hosts in Italy, stems from a serious regulatory misunderstanding. The vast majority of owners who rent out properties for short periods on a non-business basis make the same exact mistake:
The Host's Mind Trap: “I already pay the standard RAI license fee included in the electricity bill for my main residence (or the house itself), so I'm in compliance with the government.”
The Reality Emerged from the Controls: From the moment a property is listed on booking portals (such as Airbnb or Booking.com) and generates tourism-related income, the television present in the property loses its status as a "device for private family use." It effectively becomes a service made available to guests of a hospitality business (even if operated in a non-business form), triggering the obligation to Special RAI license fee.
How BDSR and CIN become cross-checking tools
Until recently, those who privately managed short-term rentals often managed to escape RAI's radar because the tax registry lacked a direct, automated link between the owner's tax code and the property's tourist destination.
Today the paradigm is completely reversed. To obtain the CIN (National Identification Code) For previous regional codes (such as CIR, CIS, CUIT), owners had to fill out detailed technical data sheets on the Ministry of Tourism portal. Many regional registers contain a specific box within these accreditation forms: “Presence of televisions in the accommodation: Yes / No”.
Those who ticked "Yes" to better qualify their business and offer a competitive service on the portals simultaneously provided clear proof of their position to RAI and the Italian Revenue Agency. The BDSR acts as a giant funnel, handing the profiles of non-compliant hosts to the tax authorities on a silver platter.
Comparison table: Ordinary RAI license fee vs. Special RAI license fee
| Feature | Ordinary RAI license fee | Special RAI License Fee (Non-Hotel) |
| Intended use | Private, domestic and family use. | Places open to the public or accommodation facilities. |
| Applicability of leases | Use prohibited in properties that generate tourism income. | Obligatory for Holiday Homes, B&Bs, Short-Term Rentals with TV. |
| Method of collection | Direct debit on your residential electricity bill. | Dedicated postal payment slip or F24 (specific tax code). |
| Approximate annual cost | Variable by law (e.g. €70 – €90). | From around €200 to over €400 (based on category/bed places). |
| Risk of investigation | Void if charged regularly on the bill. | Most High due to BDSR and CIN data flows. |
The categories of accommodation facilities affected and the costs
The Special Fee does not have a single rate, but is divided into risk categories and business types (A, B, C, D, E). Non-hotel facilities such as guest houses, holiday homes, and short-term rentals generally fall into the lower categories of the special rate, but the amount remains significantly higher than the residential fee.
A crucial aspect for those who own multiple properties concerns the multiplication of the feeThe payment of the Special Fee is strictly linked to the individual accommodation facility. If a host manages three different apartments with short-term rental contracts and each of them has a television, he or she will be required to pay three separate special radio and television subscriptions.
What to do if you receive a compliance letter?
If you've already received a compliance reminder letter from the Revenue Agency in your tax drawer or via certified email, the worst thing to do is ignore the notice.
Compliance was created specifically to allow taxpayers to correct irregularities before they become subject to a tax bill with full penalties.
The Checklist to Get in Compliance:
Check if the TV is actually present: If there is no television in the property (and the indication in the BDSR was merely a clerical error or typo), you can send a replacement memory or contact the support channel indicated in the letter to report the lack of devices capable of receiving the signal.
Effective repentance: If the TV is present and the breach is genuine, it is advisable to calculate the years of previous default (usually the last verifiable years are required) and proceed with payment of the special rate, significantly reducing the penalties thanks to the voluntary disclosure mechanism.
Restructuring of the offer (The legal loophole): To avoid the tax in future years, many hosts are considering physically removing televisions from apartments, replacing them with smart projectors or monitors without a TV tunerFor devices without a digital terrestrial or satellite tuner, Italian law currently does not require the payment of the radio and television license fee.
To consult the official tax directives, check the tax conditions and download the exemption forms, you can refer to the dedicated section on the portal of the Revenue Agency – TV License Fee Thematic Area, essential for understanding the clear distinction between the standard portion of the bill and the special subscription required for commercial and hospitality businesses.
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