Of Chrysostom Chufi

Skarto one month more, up to the February 28are available to the owners and property managers available in short -term leasing to finalize real estate data, lease details and income they received in 2024. Based on the data they will declare to Short -term lease register of AADEwill then calculate the start the tax they will be required to pay this year.

According to available data, about 2.2 million short -term statements were submitted last year, and public funds entered € 750m in € 2023, an increase of 16%. The income declared will be taxed on the basis of the following scale:

Income Coefficient

Up to 12,000 € 15%
12,001-35,000 € 35%
> 35,000 € 45%

Those owners or managers lightly take the heart the relevant performances and do not correct any errors or omissions in their real estate details and much more do not finalize the short -term lease statement then at risk with 100% tax In income they stated that in their original statements even if they have not yet received them.

The finalization of the short -term residence register is related to the obligation of the property manager to divide the income earned by all short -term residence declarations submitted in 2024 to himself and other beneficiaries of income.

Modifications to registration data (other income beneficiaries, income rates, etc.) are made without fines and burdens.

Also, based on statements in the short -term lease register, the AADE will also make the intersections to identify those who hide incomes even though they receive them normally.

AADE will cross the data stated in the register with data from Airbnb, Booking.com and VRBO platforms.

In cases where real estate has not been registered in the “Short -Term Real Estate Register”, they were either posted on digital platforms with no apparent indication of the property registration number .) or the unique notification number (MAG) then taxpayers are facing T.souvenir. In particular:

  • A separate fine per year is imposed on the short -term residence register, equal to 50% of the gross income of the tax year committed by the infringement which may not be less than € 5,000. In the event of a recurrence within one year of the issuance of the imposition of the fine, a fine is doubled
  • For failure to submit or submit an inaccurate statement of short -term residence, the fine is equal to twice as much as it appears on the digital platform, and in the event of a late short -term residence statement, an independent administrative fine of 100 € is required.

Fines are imposed on ‘Administrator’ And in the event that it does not appear that the “administrator” is a submarine or a third party, the fine shall be imposed on the detriment of the master or the usufructuary of the property.