Segue a mensagem que recebi do apoio AirBnb:
Hi William,
This is Alex from Airbnb. I hope you are well.
Thank you for contacting us for the 21-RFI form.
To avoid double taxation between Portugal and Ireland, you can find attached:
-The 21-RFI form: official document provided, according to Portuguese legislation, to apply the benefits of the treaty to avoid double taxation, duly signed by "Airbnb Ireland UC"
-The "Airbnb Ireland UC" tax residency certificate in Ireland, issued by the Irish tax authority
Since, as a legal requirement, the form must be provided to you (as the taxpayer obliged to withhold tax) and filled in with your identification (name and tax identification number), we left section VI of the form blank.
After duly completing section VI, please keep an original in your files and send us a full copy as attachment in response to this email.
We also ask that you provide your tax address so that we can include you in the process.
Please take the necessary actions within the next 5 days.
Keeping the 21-RFI form, together with Airbnb's tax residency certificate, will allow you to eliminate the obligation to apply withholding tax by Portuguese tax authorities on commissions paid to "Airbnb Ireland UC" during the year the certificate of tax residency concerns.
However, you must continue to declare such payment on form 30 to the Portuguese tax authorities until the end of the second month following the payment to "Airbnb Ireland UC".
