After the sentence of the EU Court docket of Justice which rejected Airbnb’s thesis, Federalberghi, based mostly on the Incipit consulting and Centro Studi Federalberghi gildings on Inside Airbnb information, discloses some information.
First, the lies of the sharing economic system. As of August 2022, there have been 440,305 listings for Italian lodging printed on Airbnb. Information evaluation as soon as once more confirms the 4 massive “lies” of the so-called sharing economic system:
– it isn’t true that the expertise is shared with the proprietor. Greater than three quarters of the advertisements (81% seek advice from the rental of total flats, the place nobody lives.
– it isn’t true that these are supplementary types of earnings. They’re financial actions in all respects. Nearly two thirds of the advertisements (64.9%) are printed by individuals who handle multiple lodging, with borderline instances of people that handle greater than 6,000.
– it isn’t true that these are occasional actions. Greater than half of the bulletins (57.8%) seek advice from lodging out there for greater than six months of the 12 months.
– it isn’t true that short-term leases are inclined to develop the place there’s a lack of provide. The lodgings are concentrated above all within the massive cities and in the principle vacationer resorts the place there’s a better presence of official institutions.
The good invasion
Every itemizing on the market on Airbnb has been marked on the map with a pink dot; the result’s a big maquis, which has invaded the big vacationer resorts, the capitals, the coasts, and so on.
The municipality with essentially the most lodging out there on Airbnb is Rome, with 23,899 listings, adopted by Milan (18,416), Florence (10,576), Venice (7,677), Naples (7,313) and Palermo (5,561).
The area with essentially the most lodging out there on Airbnb is Tuscany, with 59,058 listings, adopted by Sicily (56,099), Lombardy (44,460) and Puglia (41,573).
Court docket precedents
Airbnb’s claims have been rejected for the primary time by the Lazio Regional Administrative Court docket, with a sentence dated February 18, 2019.
As a part of the identical continuing, additional requests by Airbnb have been rejected by the Lazio TAR on September 25, 2017 and on October 18, 2017, by the Council of State on June 8, 2018, by the Lazio TAR on July 9, 2018 and on February 18 2019, by the European Court docket of Justice on 30 June 2020. In July 2018, the Administrative Court docket additionally sentenced the portal to pay the prices, in favor of Federalberghi and the Income Company.
Evaded taxes and penalties
In accordance with what was declared by Airbnb itself in court docket, the sums to be paid yearly in Italy, in comparison with the revenues of 2016, would have been equal to round 130 million euros. Contemplating that within the meantime the variety of advertisements printed on the portal has grown dramatically, it may be estimated that within the six years of (non) utility of the tax, Airbnb has collected round 7.5 billion euros and has did not withhold and pay to the taxman Italian over 1.5 billion euros. With out forgetting that the Income Company has clarified that intermediaries are liable to penalties for omitted or incomplete withholding taxes to be made ranging from 12 September 2017. The relevant penalties can attain 140% of withholding taxes not made, of which 20% for not having made the withholding tax and 120% on account of failure to submit the withholding agent’s declaration.
The monetary statements of Airbnb Italy srl
The most recent printed monetary statements of Airbnb Italy srl present taxes paid in Italy for the 12 months 2021 for round a million euros. In the identical 12 months, the sums collected by the Airbnb group as commissions on leases collected in our nation will be estimated at over 180 million euros. In different phrases, the group pays the Italian State a charge equal to 0.5% of the revenues generated in Italy.
The administration of the vacationer tax can also be controversial and opaque. Airbnb assumes the proper to deal with the gathering just for the municipalities that conform to enter into an settlement, making a mockery of the legislation that obliges the portals to at all times perform the gathering. Just lately, the Rome Tourism Division formally contested the strategies of offering the service, as a result of the portal limits itself to paying vague sums, with out offering the required reporting to determine the adequacy of the cost and to determine taxpayers and properties which the income refers to.
Moreover, on 8 December, the European Fee proposed a collection of measures to modernize the VAT assortment system and scale back the opportunity of fraud. One of many proposed measures goals to remove the unequal therapy between inns and short-term leases by making platforms accountable for accumulating the VAT due if the supervisor of the lodging fails to take action (for instance as a result of he’s a pure individual or a taxable individual utilizing of particular schemes for small companies).