di Sergio Lombardi

LA PIATTAFORMA DI HOME SHARING E’ DISPONIBILE A FORNIRE ALL’AGENZIA DELLE ENTRATE I DATI DEI SUOI HOST

Da alcuni mesi il mondo dell’home sharing italiano ha il fiato sospeso per la vicenda Airbnb. L’annuncio di Matteo Frigerio – country Manager Airbnb per l’Italia, riportato il 19 dicembre da La Repubblica (a pag. 26) ha interrotto un silenzio che durava da molto tempo. Per la precisione, l’ultimo capitolo giudiziario della lunga contesa fra Airbnb e l’Agenzia delle Entrate, iniziata a settembre 2017, era stata un’udienza pubblica al Tar del Lazio ad ottobre 2018, sulla quale poco è trapelato (vedi di seguito tutte le date di questa storia). Il dialogo con le istituzioni, invocato ed annunciato da Airbnb attraverso recenti interviste e speech pubblici dei suoi rappresentanti, sembra aver portato dei risultati.

L’apertura definitiva è stata fornita da Frigerio (nella foto) nell’intervista di ieri con queste parole: “In diversi Paesi europei è iniziato un percorso con i governi che va nella direzione di una collaborazione basata sulla maggiore trasparenza e condivisione in materia di dati, non c’è preclusione ad andare nella stessa direzione anche in Italia“. Come già descritto efficacemente in questo articolo, il primario obiettivo strategico dell’Agenzia delle Entrate nell’attuazione del DL 50/2017 risiede nelle informazioni sui contratti ivi prescritte, relative alle proprietà locate su Airbnb e sugli altri portali e agli effettivi beneficiari.

TASSA AIRBNB

Impropriamente, la cedolare secca prevista dal DL50 è stata denominata dai media “tassa Airbnb”, ma in realtà essa ha come soggetti passivi dell’imposta i percettori di redditi da locazioni brevi. L’imprecisione mediatica diviene poi pericolosa, perchè può far perdere di vista la titolarità e responsabilità di tali redditi, che resta in capo ai contribuenti. Al momento, dal Bilancio dello Stato appare che, anche in assenza di ritenute dei portali, nemmeno i proprietari e piccoli gestori beneficiari di tali redditi sembrano aver adempiuto ai loro obblighi individuali di dichiarazione e versamento della tassa, quindi la responsabilità del mancato gettito non può essere attribuita agli intermediari, come viene invece quotidianamente e approssimativamente affermato. Ma con l’acquisizione dei dati da parte dell’Agenzia delle Entrate, lo scenario cambierà e l’evasione verrà contrastata.

GLI ALTRI PORTALI

Booking e Homeaway, parte del gruppo Expedia, hanno disapplicato la cedolare secca, senza adire alcuna Autorità giudiziaria. Anche se Booking in alcuni casi non interviene nei pagamenti, sarebbe comunque tenuta a comunicare come tutte le OTA e intermediari che intervengono nel perfezionamento dei contratti, tutte le informazioni relative ai proprietari e gestori e al valore delle prenotazioni.

IL FLOP DELLA CEDOLARE SECCA

Fin dalla sua introduzione, la cedolare secca ha deluso ogni aspettativa, fornendo incassi molto inferiori alle previsioni di bilancio: il gettito della cedolare secca era stato sovrastimato già nel periodo introduttivo 2011-2015 su importi molto maggiori delle entrate effettive, che sono state circa un quarto delle previsioni.

Gli ultimi sviluppi, se confermati, non rappresentano affatto una rinuncia dello Stato all’incasso della tassa al 21% prevista sulle locazioni brevi, quanto invece un rafforzamento dell’azione di accertamento e di lotta all’evasione, attraverso l’acquisizione dei dati reddituali dei proprietari.

CHI VINCE

La comunicazione dei dati delle prenotazioni da parte di Airbnb, quando si compierà, rappresenta una classica situazione winwin: a beneficiarne saranno anzitutto l’Agenzia delle Entrate ed Airbnb e le altre OTA. Il parziale beneficio per gli intermediari che già operano ritenute (agenzie immobiliari, procacciatori, property managers e portali) consisterà nella trasparenza e nella simmetria degli obblighi di reporting. Infine, tutti gli host fiscalmente in regola, oltre a non dover temere accertamenti e richieste del fisco, vedranno assottigliarsi la concorrenza degli abusivi e degli evasori.

CHI PERDE

Qualche perdente ci sarà: a rischiare, una volta resi noti i dati relativi alle prenotazioni e ai beneficiari, saranno gli host evasori totali o parziali. Da un eventuale accordo e “ammorbidimento” del DL50 ci perdono anche alcune categorie di operatori turistici, che hanno un po’ speculato in questa situazione, additando strumentalmente l’intero settore dell’home sharing come il più pericoloso e preoccupante fenomeno di illegalità in Italia.

I RISCHI PER I PROPRIETARI NON ADEMPIENTI

Attualmente, i controlli fiscali sulle locazioni brevi vengono effettuati soprattutto su segnalazione delle Forze dell’ordine (maggiormente la Polizia Locale) ed Amministrazioni, che vigilano sulle strutture presenti nel territorio, spesso con onerose metodologie “porta-a porta”.

Quando saranno presenti nell’Anagrafe Tributaria tutte le informazioni fiscali e patrimoniali relative ai soggetti che producono redditi da locazione breve, come annunciato ieri da Airbnb, potranno essere attuate le metodologie già applicate con successo dall’Agenzia delle Entrate nell’accertamento delle altre tipologie di redditi.

INCROCIO DEI DATI

Una volta disponibili i dati sulle locazioni brevi, essi saranno forniti e incrociati con quelli già a disposizione nei database delle altre Istituzioni e Amministrazioni (Comuni, Polizia di Stato, Regioni ecc.), per verificare in ogni ambito i corretti adempimenti dei gestori delle strutture.

SANZIONI PENALI

Oltre alle sanzioni tributarie e amministrative, alcune omissioni negli adempimenti di strutture extra-alberghiere e locazioni turistiche hanno implicazioni penali. Fra questi, vanno ricordati la mancata comunicazione dei dati degli ospiti alla Questura e il mancato versamento dell’imposta di soggiorno, considerato in alcuni casi peculatooltre alle sanzioni penali previste per le violazioni fiscali oltre determinati limiti.

PERIODO DI DECORRENZA

La domanda prevalente della platea di host in questa nuova fase della lunga battaglia è la seguente: i dati trasmessi da Airbnb saranno relativi al pregresso (periodo da giugno 2017) o al corrente? Ignorando i dettagli dell’accordo fra il colosso USA e l’Agenzia delle Entrate, si possono ipotizzare varie opzioni. Lo scenario più preoccupante per evasori e abusivi è chiaramente la disclosure da parte di Airbnb di tutti i dati a partire da giugno 2017. Poichè il portale dispone di tutte le informazioni (la situazione storica delle proprie prenotazioni è visibile ad ogni host nella sezione account del sito), non sembrano esserci motivi tecnici per non fornirli all’Agenzia delle Entrate. I redditi 2017 si prescriveranno solo il 31/12/2023 e, in caso di omessa dichiarazione o di accertamento, i termini si estendono.

REGOLARIZZAZIONI

Gli adempimenti fiscali possono essere regolarizzati, attraverso la presentazione di dichiarazioni integrative, tardive e il ravvedimento operoso. Avviare un processo di regolarizzazione oggi, oltre a ridurre le sanzioni, limita la possibilità di un accertamento su tutti gli altri adempimenti amministrativi e di Pubblica Sicurezza e le relative conseguenze.

LE REAZIONI

Con comunicato stampa del 19 dicembre, la FIMAA (Federazione Italiana Mediatori Agenti d’Affari), ha contestato l’ipotesi d’accordo, lamentandosi di “due pesi e due misure” e ricordando la scrupolosa applicazione delle ritenute al 21% da parte degli Agenti immobiliari fin dal giugno 2017. “Se il mercato è lo stesso, c’è bisogno di regole uguali per tutti, nessuno escluso. Altrimenti aboliamo la tassa”, conclude  il Presidente FIMAA Santino Taverna.

Ancora da conoscere la posizione dei Property Managers, altra categoria che ha fatto della compliance del DL50 un punto d’orgoglio.

 Fra le altre reazioni, quella di Alessandro Nucara, Direttore Generale di Federalberghi, che con un tweet del 19 dicembre, boccia la proposta di settlement:  “Airbnb, bontà sua, si dichiara disposto a comunicare i dati all’Agenzia delle Entrate (cosa che è obbligatoria per legge), a condizione che il Governo riveda l’impianto generale della manovra. L’impudenza ha raggiunto livelli stellari. Lo Stato, se c’è ancora, batta un colpo.”

E GLI ALTRI INTERMEDIARI?

Qualora l’intesa fra l’Amministrazione finanziaria e Airbnb venga confermata, essa potrà avere diverse forme. Nel caso di semplice accordo fra le due parti senza modifiche del DL50, la collaborazione di Airbnb nel fornire i dati dei proprietari a fronte di una non attribuzione del ruolo di sostituto d’imposta, da un lato porterebbe a uno squilibrio applicativo, ma dall’altro potrebbe attrarre le altre OTA alla stipula di simili accordi, per indurle ad adempiere quantomeno all’obbligo di comunicazione dati, con grandi benefici per le casse dello Stato. Attualmente Booking e gli altre sei maggiori portali detengono il 60% delle prenotazioni, mentre Airbnb ha solo il 40%. Escludendo l’abrogazione completa del DL50 che, ancor prima di dettare il comportamento degli intermediari, contiene l’importante estensione della cedolare secca ai redditi da locazione breve e da sublocazione, si può pensare a modifiche dell’attuale formulazione.

Una ipotesi potrebbe essere una attenuazione del DL50, mantenendo solo alcuni dei quattro obblighi attuali (trattenuta, versamento, certificazione, trasmissione dati). Se ciò avverrà e per quali soggetti, verrà presto chiarito.

LA CAUSA AIRBNB

Nell’immagine che segue, i molti capitoli di questa storia, forse arrivata al finale.

LO SCENARIO EUROPEO

Essendo ancora in piedi la causa Airbnb, va considerata la possibilità che il Tar, o successivamente il Consiglio di Stato, rimetta il giudizio Airbnb alla Corte di giustizia dell’Unione europea in via pregiudiziale. Secondo il Consiglio di Stato, le molteplici questioni dedotte da Airbnb nel suo ricorso in relazione a una possibile lesione del diritto dell’Unione Europea, “appaiono meritevoli di attento apprezzamento e come tali devono essere approfondite nella più opportuna sede del merito anche in relazione all’eventuale rimessione ai sensi dell’art. 267, par. 2, TFUE” (Trattato per il Funzionamento dell’Unione Europea). Questo, naturalmente, comporterebbe tempi molto lunghi per il giudizio della CEDU.

AGGIORNAMENTO DELL’ARGOMENTO CON LE ULTIME DICHIARAZIONI DI AIRBNB A RADIO 24 A FEBBRAIO 2019 A QUESTO LINK

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  312. Очень хорошо исследованная статья! Она содержит много подробностей и является надежным источником информации. Я оцениваю автора за его тщательную работу и приветствую его старания в предоставлении читателям качественного контента.

  313. Эта статья превзошла мои ожидания! Она содержит обширную информацию, иллюстрирует примерами и предлагает практические советы. Я благодарен автору за его усилия в создании такого полезного материала.

  314. Статья предлагает читателям объективную информацию, подкрепленную проверенными источниками.

  315. Я восхищен этой статьей! Она не только предоставляет информацию, но и вызывает у меня эмоциональный отклик. Автор умело передал свою страсть и вдохновение, что делает эту статью поистине превосходной.

  316. Автор старается подойти к теме нейтрально, предоставляя информацию, не влияющую на мнение читателей.

  317. Я хотел бы выразить свою благодарность автору за его глубокие исследования и ясное изложение. Он сумел объединить сложные концепции и представить их в доступной форме. Это действительно ценный ресурс для всех, кто интересуется этой темой.

  318. Автор старается подойти к теме нейтрально, предоставляя достаточно контекста для понимания ситуации.

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  320. Читателям предоставляется возможность оценить представленные данные и сделать собственные выводы.

  321. Приятно видеть, что автор не делает однозначных выводов, а предоставляет читателям возможность самостоятельно анализировать представленные факты.

  322. Я оцениваю степень детализации информации в статье, которая позволяет получить полное представление о проблеме.

  323. Я просто восхищен этой статьей! Автор предоставил глубокий анализ темы и подкрепил его примерами и исследованиями. Это помогло мне лучше понять предмет и расширить свои знания. Браво!

  324. Я не могу не отметить качество исследования, представленного в этой статье. Она обогатила мои знания и вдохновила меня на дальнейшее изучение темы. Благодарю автора за его ценный вклад!

  325. Очень хорошо исследованная статья! Она содержит много подробностей и является надежным источником информации. Я оцениваю автора за его тщательную работу и приветствую его старания в предоставлении читателям качественного контента.

  326. Я хотел бы выразить свою благодарность автору за его глубокие исследования и ясное изложение. Он сумел объединить сложные концепции и представить их в доступной форме. Это действительно ценный ресурс для всех, кто интересуется этой темой.

  327. Автор статьи предоставляет разностороннюю информацию, основанную на различных источниках.