Airbnb, Booking and rental platforms must report data to the tax authorities in 2023

Airbnb, Booking and rental platforms must report data to the tax authorities in 2023


From 1 January 2023, more stringent legislation is arriving for the short-term rental sector, which establishes the obligation for platforms such as Airbnb and Booking to communicate various data to the tax authorities. In line with the new Digital service act of the European Commission, which imposes more transparency on online rental platforms, the tax codes of the landlords, the income received and the cadastral data of the rented properties must be communicated to the Revenue Agency, otherwise there is a risk of seeing your ads and the possibility of renting have been blocked.

After the 60% collapse caused by the pandemic, the short-term rental market in Italy has returned to around 950,000 homes, according to data from Scenari Immobiliari. The positive trend is confirmed by the number of advertisements advertised by Airbnb in large cities, according to Airdna , from 11,000 advertisements published in Milan in December 2021, to 15,000 in September 2022, the same goes also in Rome, where they went from 20,000 to 23,000, and so on in other large urban centres.

The legislation in force

But to accompany the success of the sector, there is still a lack of adequate and precise regulation. The first regulatory attempts began in 2017, with the introduction of the obligation to respect the 21% rate on the fees collected, both for real estate agents and, theoretically, also for private individuals who rent on online portals.

The income must then be indicated in the tax return and in the income form by indicating the code "property leased under the free market regime". Furthermore, the landlord must communicate the rental data to the Revenue Agency by 30 June following the conclusion of the contract, under penalty of penalties from 250 euros up to 2000 euros. Finally, the 2018 security decree added the obligation to send the data of the lodgers to the police station.

What's new from 2023

With the new legislation, the managers of online platforms will have the obligation to identify who sells or rents through the web portal and to communicate the data of the landlords, every quarter, to the Revenue Agency, together with the fees received and the number of operations carried out. The information relating to 2023 must be sent by 31 January 2024. Furthermore, all intermediaries must add the cadastral data of the properties concerned to the other mandatory communications.

The online platforms have already begun to communicate the news to the active landlords, requesting the data necessary to rent in 2023. Managers will be able to send up to two reminders to landlords and will have two months to block the profiles of those who do not comply with the legislation.