PRESTO I DATI DEI PROPRIETARI AL FISCO

Matteo Frigerio di Airbnb torna sull’argomento dei dati dei proprietari.
Intervistato da Radio 24, ribadisce la volontà di Airbnb di fornire all’Agenzia delle Entrate le informazioni sulle prenotazioni previste dal DL50.
Cliccando sul logo di seguito, il link alla trasmissione. Il passaggio relativo agli aspetti fiscali inizia al minuto 36:16
 
A quest’altro link l’approfondimento di Sergio Lombardi per Primoconsumo sugli impatti dirompenti della collaborazione fra Airbnb e l’Agenzia delle Entrate.
 
 
 
 
 
 
 

L’INCHIESTA SU BOOKING

Una delle vicende più preoccupanti per il settore extra-alberghiero è la recente inchiesta della Procura di Genova su Booking.com, annunciata a dicembre 2019. I magistrati hanno richiesto con una rogatoria dall’Olanda tutti i documenti relativi alle prenotazioni in Italia di Booking. L’inchiesta riguarda l’Iva non versata in Italia da Booking, ma la documentazione richiesta contiene tutte le informazioni sulle prenotazioni in Italia e sulla cedolare secca non applicata dal portale da giugno 2017.

Booking è anche nel mirino dell’Antitrust per presunte pratiche commerciali non corrette. In attesa di una analisi più approfondita, ecco il link alla pagina dedicata alla vicenda, con alcuni dei numerosissimi articoli apparsi sull’argomento su giornali e siti di informazioni.

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.

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