By October 16, "real estate intermediaries" such as Airbnb must pay the 21 percent withholding tax, the so-called dry coupon, on short-term rentals. Or rather, on the gross rents paid, starting from 11 September last, by their customers-tenants to customers-owners for up to 30 days and stipulated starting from last June XNUMXst. The deadline for the payment has been postponed for months, also because the result of the appeals to the TAR and the Antitrust guarantor by Airbnb is awaited.
From 24 June, the "subject who collects the rent or the consideration" from the tenant of any contract or who "intervenes in the payment" is the "responsible" for the payment of the "tourist tax", foreseen only for the Municipality of Rome, and any "tourist tax", established by the other provincial capital municipalities, by unions of municipalities and by municipalities included in the regional lists of tourist resorts or cities of art.
The person who collects and the one who intervenes in the payment must make the payment, therefore the F24 payment form and any postal order or starting current account of the transfer must be made out to them.
The tax and tourist tax will continue to be "payable by those staying in accommodation facilities in the area" even if the actual payment will be made by the intermediary or by the internet portal manager. Therefore the intermediary must ask for the tourist tax in good time, keeping it distinct from the rent.
