Next Monday, July 17th, is the first day to
pay the "Airbnb" tax (... and not only with Airbnb ...)
According to the article 4 of D.L. 50/2017, It’s
possible to opt in a flat tax of 21% (and not 19%, as it’s been said sometimes),
instead of ordinary taxation, for the real estate lease of not more than 30
days.
If the lease comes through real estate brokers acting with
online portals, the 21% tax is deducted from the real estate owner rent and
paid by the same brokers.
The real estate brokers, who must also report the
terms of the contract to the Revenue and Custom Agency, will pay this flat tax via
F24.
This kind of flat tax, deducted by the real estate
broker, must be paid by the 16th of the month following the one in which the
owner has received the rent. This means that if the broker receives the rental
fee in June but he pays it to the owner in July, the 21% retained tax has to be
paid in August.
I have to point out that if the tenant pays the rental
fee directly to the owner, the real estate broker must not hold back and then
pay any tax.
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