Recent Italian legislation has created a specific fiscal category called “income from non-professional economic sharing activity”, taxed at a flat rate of 10 percent up to €10,000 per year. Beyond this level, such earnings will be added to other sources of income taxed at marginal rates. This new economic category brings together 3 characteristics:
- Goods and services that are shared to generate value, such as rides or apartments, must be owned by the individual operator and not by a platform.
- Individual operators may not be employees of the company nor treated as such. For this reason the legislation states that the activity cannot be monitored by any type of software or device.
- Finally, rates cannot be imposed, but only suggested and ultimately left to the discretion of the operator offering the service.