@Albert3816 , this is the Airbnb Community. You need to open a support request with Airbnb Support and ask them to issue your CU (Certificazione Unica - the Italian tax certificate).
There are many hosts in the same situation as you, and others who have received their CU but found that some of the details on it were incorrect.
If Airbnb did issue it and got your tax code (codice fiscale) right, you should be able to find the certificate in your tax account on the Italian Revenue Agency’s website (Agenzia delle Entrate).
If, on the other hand, there is no CU there, it is possible that, for some reason I am not aware of, you opted not to have Airbnb withhold the 21% tax on your short-term rental income.
I obviously do not know your individual tax situation.
However, if you are a private landlord renting out property under your personal tax code rather than through a VAT number - and, importantly, you are not operating an accommodation business such as a B&B - there is one important point to bear in mind: in Italy, from the third property onwards, short-term rentals are generally considered a business activity and you are required to operate with a VAT number. In that case, the 21% withholding tax no longer applies, and neither does the corresponding CU.
If you rented out one or two properties on a short-term basis (30 days or less) through Airbnb in 2025, and the 21% withholding tax was correctly applied, try checking your records by logging into the reserved area of the Italian Revenue Agency’s website using SPID, using SPID, the Italian digital identity system:
Tax account => Tax returns => Certificazione Unica (CU).
The first priority is to protect yourself.
If the withholding agent (Airbnb) withheld the tax and paid it to the Italian tax authorities, but failed to certify the withholding by issuing the CU, the first thing to do is contact the withholding agent, Airbnb Ireland, and formally request that the CU be issued. Keep a clear written record of your email correspondence, as you may need to produce it in the event of a tax audit.
If the CU is still not issued by the deadline for filing your tax return, the failure to issue the certificate - which is subject to a penalty - should be reported to the Guardia di Finanza, Italy’s tax and customs police.
If you still get no result, you will have to file your tax return using the reliable information you do have, even without the CU, based on the actual records of your income — for example, your booking records and the corresponding bank transfers.
Take the reports for every stay/payment, showing the gross amount (rental income + Airbnb service fee + cleaning fees), to an accountant or tax adviser. They will know how these amounts should be reported on your Italian tax return.
If there is no CU, you will need to calculate the amount of withholding tax yourself and reconcile the difference through your income tax return. If the rental income is subject to the Italian “cedolare secca” flat-tax regime, the self-calculated withholding amount should be entered in line LC1, column 4 of the “Redditi PF” tax return, or in section F8 of the “730” tax return.
If your return is subsequently audited, the tax authorities cross-check declared income against the withholding tax reported by withholding agents, you will need to provide documentary evidence that the tax was actually withheld, even though no CU was issued. This could include, for example, the actual amounts received as shown in Airbnb’s payment statements, together with the corresponding bank deposits.
