Short-term rentals, instructions from the Revenue Agency. In fact, the first appointment for Airbnb and the other intermediaries for the application of the flat rate coupon of 21% also on short-term lease contracts is approaching. D-day is set for July 17, as foreseen by the 2017 corrective maneuver that introduced the levy. From here on, withholdings must be paid by the 16th of the following month in which they are made.
The dry coupon is a tax that was introduced starting from 2011 and that replaces other taxes on leases, such as Irpef and related surcharges, registration tax and stamp duty. Contracts for short-term rentals, with a duration not exceeding 30 days, stipulated by natural persons beyond the business activity, directly or through intermediaries, will be the object of this.
Intermediaries can act through traditional channels or online, such as Airbnb, and are required to send the Agency, by 30 June of the year following the one in which the contract was concluded, a set of data, such as name, surname and tax code of the lessor, the duration of the contract, the amount of the gross consideration and the address of the property.
The transmission will take place via telematic channels of the Agency, according to technical specifications that will be published on the Revenue website.
Then, it is the intermediaries themselves who have to withhold the percentage of 21% on the amount of the gross fees and who have to certify and declare the withholdings made.
