The New Airbnb Law in Italy

Katarina13
Level 1
Florence, Italy

The New Airbnb Law in Italy

Ciao from Tuscany - and hello especially to everyone hosting in Italy! Does anyone know about how the new AIRBNB LAW IN ITALY works in practise? I know that as of yesterday (1 June, 2017) a new law, called 'Airbnb Law' has come into force here in Italy, and it stipulates that (when it comes to rental periods less than 30 days) Airbnb should pay the taxes to the Italian state (using 'cedolare secca'). Then we the hosts, pay the taxes for those rents to the Italian state (always using 'cedolare secca'), and only afterwards the state refunds Airbnb. This is how I have understood it, and, moreover: the Airbnb should give us a document - a certificate - that it has paid the taxes. And this is something we'll add to our tax report.

 

Now, I have received no news from Airbnb about this law. Nor have I received any 'certificates'. I've contacted Airbnb twice but so far have received no reply at all. So I am rather clueless as to what is happening and what to do in this new situation. If there's anyone with more information, I'd be immensely grateful to hear it! A big grazie! 

35 Replies 35
Robin4
Level 10
Mount Barker, Australia

@Katarina13

Hi Katarina, The law appears to be full of unknowns at the moment but this is the interpretation of it as it stands....

 

The new law and what it does:

- Packaged as a tax break, it gives the option to any private individual renting real estate for under 30 days to pay a flat 21% tax instead of the normal income tax that starts at 23% and goes up depending on one’s income.

- Obligates intermediaries (Airbnb), including on-line sites that collect payment from the guest, specifically Airbnb, to withhold the 21% and pay it directly to the tax authorities on behalf of the accommodation provider.

- Obligates the same intermediaries (Airbnb) to report to the tax authorities all rentals taking place.

- Owners who don’t wish to pay the flat rate will have the amounts paid on their behalf put on credit toward whatever else they owe.

- This new law goes into effect as of June 2017.  The tax authority has 90 days to inform the public and other parties concerned how the reporting and payments will be done.

So Katarina, it appears you have a choice! You pay the flat rate of 21%, which will be automatically deducted by Airbnb and forwarded to the relevant tax authorities as a tax component in your name. If you have no other income this would be the realistic option.

It also obligates Airbnb to report to the tax office all hosts who are deriving income through Airbnb!

If you elect not to pay the flat rate, money deducted by Airbnb will be credited against your tax office liability!

Which ever option you elect to take Katarina you are going to lose 21% of your listing amount as a tax component!

Now whether you think this is good or bad is not relevant....... all Italian short term renters are in the same boat and you all have two options...increase your listing amounts by 21% to cover this payment or cease short term hosting.

As you have had no contact from Airbnb regarding this I would suggest you give them a call on +39 06 99366533 and ask for more information. I would also speak with an accountant who is familiar with the way this new law works and perhaps get them to work with Airbnb on your behalf. 

I hope this helps Katarina but it's a bit hard to give advice from here on the other side of the world!

Cheers.....Rob

Lizzie
Former Community Manager
Former Community Manager
London, United Kingdom

Hello @Katarina13,

 

Great to meet you and welcome to the Community Center.

 

Just to let you know, there are lots of discussions on this topic in the Italian speaking Community Center which you also might find helpful. 🙂

 

I hope you get more clarity around this.

 

Lizzie


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Thank you for the last 7 years, find out more in my Personal Update.


Looking to contact our Support Team, for details...take a look at the Community Help Guides.

Hi Lizzie,

Can you please update me as I am now totally confused.

I was expecting to see a 21% witholding of rental income for my property in Italy, but now I am given to understand that this procedure has currently been delayed by AIRBNB..can you tell me what you do know on this and how things are expected to proceed?.

 

Thanks

Steve

I am an American living in a three bedroom/two bathroom apartment in Milan. I'm interested in AirBnBiing one or two of my vacant rooms. If I have no other income and AirBnb deducts the 21% tax, must I still file taxes in Milan? 

 

Also does AirBnb have any plans to collect the tourist tax as part of the reservation?

If you do not personally own your three bedroom/two bathroom apartment in Milan I suggest you do not rent out your vacant rooms.  You will be evicted by owner; and without any 30 days notice.  Italians are tough; have great support behind them of more than three (3) different police enforcements; (no court system necessary to get you out);  you are not under laws of USA jurisdiction.  They can call police and get you escorted out of your building very quickly in a short amount of time for adding tenants into your unit illegally. Unless you get permission from the owner in writing to do so; could be workable.  Likely they'll want a portion of your proceeds or will raise your rent appropriately.  

Margaret16
Level 2
Edinburgh, United Kingdom

Very useful! Thank you Margaret

Rob

Do you know why hosts don't see the "airbnb law tax" amount (is this in fact VAT or not??)

on our accounts?

IF Airbnb does collect and remit this tax to the Italian government, then do we also still owe

VAT tax on our earnings?

Am SO confused about this.

 

thanks for any help!

Steven231
Level 1
Calabria, Italy

Hi All,

Can you please update me as I am now totally confused.

I was expecting to see a 21% witholding of rental income for my property in Italy, but now I am given to understand that this procedure has currently been delayed by AIRBNB..can you tell me what you do know on this and how things are expected to proceed?.

 

Thanks

Steve

Paolo285
Level 2
Florence, Italy

Hello fellow hosts. I'm curious if anyone out there hosting in Italy (i live in Florence) files income taxes in Italy and the US? I just put a property in Florence on-line and received a booking. I received a request from Airbnb for tax information, including a W9 form. I already declare income from our other property to the IRS and Italian Ufficio delle Entrate. Has anyone else received a similar contact? Thank you, Paolo

I also file taxes in the US and also in Israel where I am a resident. I just got my first two bookings and so far airbnb has said nothing. In my case I was planning on paying the 21 percent, then reporting the income in the other two countries and tax credit. From the discussion here, it doesn't seem that airbnb is doing anything about paying the Italian taxes. So far airbnb does not even have my codice fiscale, just my bank number.

attached is an email I received from my local comune office that handles the tourist tax and it specifically identifies airbnb as paying the tax to the city. My responsibility is to register the passage of guests. The tax is paid by airbnb. This communication dates to December 2017 in anticipation of the new rules that took effect Jan 1, 2018. Hope this helps. Paolo

A tutti i gestori di strutture ricettive e di locazioni turistiche
Si comunica che il Comune di Firenze ha approvato l'accordo con la piattaforma Airbnb per l'applicazione, riscossione e versamento dell'imposta di soggiorno sulle prenotazioni che verranno effettuate dal 1 gennaio 2018(*).
In particolare:

1)      -gli utenti (turisti) della piattaforma Airbnb pagano l’imposta di soggiorno al momento della prenotazione (3,00 € a persona/notte fino ad un massimo di 7 notti);

2)       -Airbnb raccoglie l’imposta di soggiorno ed entro il 15 del mese successivo, la riversa al Comune;

3)    -  i proprietari/gestori che affittano gli immobili a fini turistici sono comunque tenuti a compilare la dichiarazione mensile, indicando ospiti e pernottamenti per quali il riversamento dell'imposta è effettuato da Airbnb e quelli per i quali il riversamento viene effettuato direttamente dal gestore (per i periodi gestiti senza far uso della piattaforma).

La dichiarazione deve essere presentata nei seguenti casi:

1.      se nel mese è stata utilizzata esclusivamente la piattaforma Airbnb, deve essere compilata la sezione specifica (on line oppure su modello cartaceo alla lettera A) indicando il numero degli ospiti e dei pernottamenti dichiarati dalla piattaforma ed il numero identificativo utente AIRBNB;

2.      se nel mese non è stata utilizzata la piattaforma Airbnb, deve essere compilata la sezione specifica (on line oppure su modello cartaceo alla lettera B) procedendo nel modo ordinario;

3.      se nel mese il gestore ha utilizzato contemporaneamente la piattaforma e ha gestito in proprio la locazione/struttura, deve compilare entrambe le sezioni (on line o su modello cartaceo alle lettere A e B), come dettagliato dai punti 1 e 2 sopra riportati.

Si precisa che, quando la tariffa applicata da AIRBNB è inferiore a quella deliberata dal Comune, deve essere effettuato un versamento integrativo rispetto a quello eseguito dalla piattaforma (es.: se per una residenza d’epoca – tariffa 4,80 euro pax/notte, la piattaforma preleva dal turista 3,00 euro pax/notte, la differenza di 1,80 euro pax/notte deve essere riversata dal gestore). Questa fattispecie può ricorrere per le residenze d’epoca, residence 3/4 chiavi, hotel 3/4 stelle, agriturismo 3 spighe.

Si comunica che il portale sarà aggiornato per la presentazione della dichiarazione di gennaio 2018 dal 1 al 15 febbraio 2018.

(*) si precisa che Airbnb provvederà a trattenere e riversare l’imposta di soggiorno per le prenotazioni effettuate successivamente al 1 gennaio 2018 (a titolo di esempio: se una prenotazione sulla piattaforma è stata effettuata nel mese di dicembre 2017 per locare un appartamento a marzo 2018, il gestore deve dichiarare e riversare l’imposta relativa al mese di marzo 2018).

Cordiali saluti

Ron125
Level 10
Pisa, Italy

Is this tax an income tax that the property owner should pay or is it similar to a VAT, value added tax to be added to the listing price and passed on to the vacationer/client?

Dear colleagues,

does anyone have further information if there is any other permissions that are needed if the property in Italy that is rented as a complete home for short stays on AirBNB and can hold up to maybe 14 persons? 

i.e permissions like those for normal B&B and planning authoritys restrictions etc 

Gingy0
Level 2
Milan, Italy

Buona sera, ho un appartamento a Montecampione  (BS) e un messo l'annuncio  su Airbnb e che ora ho nascosto. Questa mattina ho ricevuto una telefonata dalla Guardia di Finanza di Pisogne dicendo che hanno scoperto che ho questo appartamento online e che entro la fine della prossima settimana mi devo presentare al commando della Guardia di Finanza personalmente perche' avrei dovuto  scrivere a loro ancora prima di mettere l'annuncio online. A dire il vero sono molto preoccupata . Qualcuno di voi ne sa qualcosa ?? In realta' alla fine non ho mai affittato questo appartamento ! 

Grazie ! Gingy