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


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