29 Feb New obligations for Airbnb owners as of 1/1/2024

Retrospectively from 1/1/2024, the Resilience Tax and the sojourn tax were imposed on all properties available for short-term lease, whether through a platform or otherwise, according to the legislation. See below all the details for each obligation.

1.SOJOURN TAX

The sojourn tax, declared for all short-term leases (regardless of the number of properties), corresponds to a rate of 0.5% on the income from short-term leases, payable by the resident in favor of the local government until the specified date according to the law. For example, if we have an income of 20,000 * 0.5%, the resulting tax is 100 euros.

When is the Declaration of the Sojourn Tax submitted?
The deadline for the timely submission of the tax is:

-For businesses: Until the last working day of the next month from the month or quarter of reference, depending on whether the business subject to VAT keeps double-entry or single-entry books respectively.
-For individuals: Until the last working day of the month following each calendar quarter, until the last working day of April, July, October, and January of the next year for those not obliged to submit a VAT return. The declaration is submitted by businesses and individuals at the same time as the VAT declaration for those using a single-entry accounting system. It is clarified that there is no obligation to submit a zero declaration.

Penalties: In case of late submission or non-payment of taxes within the deadlines, a surcharge of 2% of the unpaid tax per month of delay is imposed on the obligated party, but no penalty for late submission or interest for late payment is imposed as this declaration does not fall within the scope of income tax returns.

2.RESILIENCE TAX IN CLIMATE CRISIS

The resilience tax in the climate crisis is imposed in favor of the public, replacing the residence tax, per daily use and per room or apartment, payable by the resident and imposed after their stay in the accommodation and before their departure from it with the issuance of a “special element – receipt of resilience tax in the climate crisis”.

When is the Declaration of the Resilience Tax submitted?

This tax is paid by all natural and legal persons renting properties through short-term leases (regardless of the number of properties) with monthly declarations, which are submitted until the last day of the following month from the issuance of each “special element – receipt of resilience tax in the climate crisis”, i.e., from the departure date of the resident.

The “special element – receipt of resilience tax in the climate crisis” and how it is issued:

The “special element – receipt of resilience tax in the climate crisis” must mandatorily include the following elements:
-Date of issue
-Company name
-Address and VAT number of the issuing company or VAT number of the individual in case of less than 2 properties
-Name of the resident to whom it is issued
-Dates of stay and the total amount of the tax
-The number and date of the document (receipt, invoice) issued for the specific service provision. In every case, the “special element – receipt of resilience tax in the climate crisis” is issued to the resident in the room. In the case of multiple residents in the same room, the “special element – receipt of resilience tax in the climate crisis” may be issued to one of them, or it can also be issued collectively when the resilience tax in the climate crisis concerns the use of more than one room or apartment, and the document (receipt, invoice) for the specific service provision is issued for all the rooms or apartments to one of the residents or to a third party.
It’s also worth noting that the “special element – receipt of resilience tax in the climate crisis”
-is not subject to Value Added Tax
-the resilience tax in the climate crisis is not imposed in case of free accommodation services
-in the case of semi-permanent accommodation services, the tax is fully imposed and not divided/shared.

Calculation of the resilience tax per month of obligation

The resilience tax in the climate crisis is calculated as follows:

MARCH TO OCTOBER

NOVEMBER TO FEBRUARY

Penalties:
In case of overdue, inaccurate, or non-submission of the declaration of payment of the resilience tax in the climate crisis, a fine is imposed according to Article 54 of the GTC, as well as interest for late payment according to Article 53 of the same law.