Own a property in Bologna and not sure which format to choose? The differences go beyond the name: VAT, number of rooms, permits and taxes all change. Here is a clear comparison under Emilia-Romagna rules, and when each option makes sense. English spoken.
| Format | Who can run it | VAT number | Main limits | Permits | Tax |
|---|---|---|---|---|---|
| Private short let | Owner or usufructuary, also through a manager with a mandate | No | Stays up to 30 days, up to two flats, no hotel services | Town hall notice, CIN, police reporting, ISTAT, tourist tax | Flat-rate tax 21% on one flat, 26% on the other |
| B&B | Someone living in the home | No | Up to 3 rooms and 6 beds, 120 opening days or 500 overnight stays a year | SCIA notice, food notice for breakfast, police reporting | Income tax, no flat-rate rental tax |
| Guesthouse | A business | Yes, with INPS registration | Up to 6 rooms in no more than 2 flats in the same building | SCIA notice, Business Register, CIN, police reporting, ISTAT, tourist tax | Business income |
| Holiday let business | A business | Yes | Whole flats, beyond private letting limits | SCIA notice, Business Register, CIN, police reporting, ISTAT, tourist tax | Business income |
Regional law 16/2004 separates accommodation run as a business, such as guesthouses and holiday let businesses, from non-business formats, such as B&Bs and furnished tourist flats, the regional form of the private short let.
The line is simple: if you sell separate rooms or services, exceed private limits or manage property you do not own, you are a business. From 2026, by national law, letting more than two flats short term counts as a business.
Bologna adds one more factor: the city’s second planning variant, awaiting final approval, limits new tourist accommodation uses in the busiest parts of the centre. See our 2026 rules guide.
You own one or two flats. The private short let is almost always the simplest route: no VAT number, flat-rate tax, light paperwork. It is how we run most of our owners’ properties.
You live in a large home with spare rooms. A B&B lets you host without opening a business, within day and overnight caps: good as extra income, not as an investment.
You own a large property with four to six rooms with bathrooms. A guesthouse can earn more than a whole flat because each room is sold separately: in our case study five rooms passed 200,000 euros gross in the first year. In return you need a VAT number, more cleaning and daily room-by-room management.
You own three flats or more. From 2026 you are a business anyway: the choice is between a holiday let business, a guesthouse if the layout allows, or going down to two flats on short lets. Compare the numbers with an accountant.
In every case, check use class, area and building regulations before investing.
It depends on where you live and how much you want to operate. A B&B needs no VAT number but has day and overnight caps and requires you to live there. A guesthouse is a business but can open all year with up to six rooms.
A guesthouse sells rooms, up to six in no more than two flats in the same building. A holiday let business lets whole flats. Both are businesses.
A private short let covers whole flats, up to two, with no VAT number and a flat-rate tax. A guesthouse is a business selling individual rooms.
No: in Emilia-Romagna a guesthouse is run as a business. Without a VAT number the alternatives are a B&B in your own home or a short let of one or two whole flats.
Up to six, in no more than two furnished flats in the same building. A B&B up to three rooms and six beds.
Since 1 April 2025 it is 55.20.51. B&Bs use 55.20.41, holiday lets 55.20.42.
Yes. We manage guesthouses and B&Bs in Bologna with three options: full management on the owner’s behalf, revenue management and channels only, or launching a new property.
We run the numbers on short let and guesthouse for the same property, under the rules of your area. The first review is free.
This guide is for information only and does not replace advice from an accountant, surveyor or lawyer. Updated 1 November 2026.