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AL Business owners may now find higher water bills in their mail boxes. Once local councils find out that a property is engaged in local lodging, they can reclassify the business, instead of “domestic” or “comercial” as “diversos”. In this case, the water costs more than for a private residential property. One consideration which may justify the increase is the fact that AL creates more rubbish and waste water, and as a result, the City Hall has to increase these basic services.
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.
Property owners who rent out an empty property, can continue to charge rent without VAT, unless the property is prepared for a commercial activity or if they offer additional services to the tenant, such as management, gardening or maintenance.