Why Airbnb is being subjected to a flat tax regime

The Individual Income Tax Replacement Fee (IRPEF) and related additional taxes have always existed for rentals (even short-term rentals). But the 2017 Bill defined the intermediary as a tax agent who withholds a 'share' to be paid to the Financial Services Authority.

There was a time when the figure of the intermediary did not exist. Person X (the tenant) would approach person Y (the landlord) to rent a property (even for a short period of time). Over time, intermediaries emerged: individual professionals, first specialized companies and then large platforms. Despite this evolution, there has always been a tax rule, but previously the landlord of the rental property interacted''(directly) with the tax authorities. However, since April 2017, the Y (landlord)-Airbnb pairing has flipped those perceptions, as the Law on the Introduction of Lasting Rents in Italy required the rental tax to be collected by Airbnb and withheld from the rent from each customer's address.

Let's take a look at this law. In April 2017, the Italian government had just passed Legislative Decree No. 50, which contained Article 4 relating to the "tax regime for short-term rentals." Paragraph 5 mentioned that intermediaries of platforms, including the management of online portals, who receive payment for short-term rentals under paragraphs 1 and 3 shall carry out as tax agent a withholding of 21% on the amount of the rentals''payments and make the appropriate payment in accordance with the provisions of Article 17 of Law No. 241 of July 9, 1997 and certify in accordance with the terms of said Article 4 of Presidential Decree No.

Not only''Italian law. In December 2022, the European Court of Justice ruled that the claims under Italian law were lawful. Confirmation was also given by the Council of State on October 24 of this year. If your translation is legal, exact words, word list of all correct new sentences.