Datenerhebung zum Steuereinbehalt in Italien

Article 4, paragraph 5-bis, of Law Decree 50/2017, as amended by the 2024 Budget Law, requires platforms like Airbnb to apply a 21% income tax withholding rate (“cedolare secca”) on non-professional Hosts’ earnings for short-term stays up to 30 days.

To comply with Italian tax regulations, Airbnb will issue the “certificazione unica” and report the taxes withheld on host’s behalf to the “Agenzia delle Entrate" (Italian Tax Authority).

The reporting will be made by 16th March of the year following the one in which the rental fees subject to withholding tax have been paid. For example, for the year 2024, the certificazione unica will need to be filed by 16 March 2025.

Airbnb will issue eligible hosts the “Certificazione Unica'' in their Airbnb account in mid March each year.

How will I receive my “Certifizazione Unica” from Airbnb?

Airbnb will be sending an email to eligible hosts to notify them that their 'Certificazione Unica' is now available for download from their Airbnb account. The email will include instructions on how to download the document.

Why is my property and cadastral information required?

To comply with Italian tax regulations, Airbnb needs to issue a tax document called the 'Certificazione Unica' to all hosts who had the income tax withholding applied on their earnings during the calendar year. The property, cadastral, and other tax information collected from hosts are required to complete the 'Certificazione Unica' and file it with ‘Agenzia delle Entrate’

You’ll need to make sure your information is up to date by February each year to ensure the information within the Certificazione Unica is accurate.

What will happen if I don’t submit the information for the “Certificazione Unica”?

If you fail to provide all the required information for the “Certificazione Unica”, Airbnb will not be able to successfully file your “Certificazione Unica” with the Italian tax authority "Agenzia delle Entrate". You will not be able to claim the tax withholding in your annual tax filing.

Do I need an Italian TIN (Codice Fiscale) for the “Certificazione Unica”?

Yes, in order to receive the Certificazione Unica, you need to provide a valid Italian Tax Identification Number, also known as 'Codice Fiscale'.

To submit your tax payer information Go To Account > Taxes > Taxpayer.

Where can I find the municipality code for my Municipality?

You can search for your municipality code here. For example, the municipality code for Milan is F205.

I have more than one private/shared room listings located at the same address

If you have multiple private/shared room listings at the same address, you only need to provide the necessary information for one of the listings. This information will automatically be used for all the other private/shared room listings located at the same address.

Do I need to be a resident of Italy to submit the information for “certificazione unica”?

No, if you are a non-professional host, have listings in Italy and confirmed for Airbnb to withhold 21% of your payout for short-term stays up to 30 days, you are required to provide the information for ‘Certificazione Unica”.