B&B (Bed and Breakfast)

A small guest accommodation business operated out of a residential property. In Italian law, a B&B is typically an owner-occupied home that rents out a few rooms (usually no more than 3 or 4) to guests on a short-term basis and serves breakfast. B&Bs must register with the municipality and comply with regional tourism regulations (regarding safety, hygiene, and maximum nights). For real estate, buying a property to run as a B&B might require it to meet certain criteria (number of bathrooms, etc.) and often the property remains classified as residential. Income from B&B activity may benefit from simplified tax regimes if criteria are met.