Information on the Manovrina Decree Law 50/2017

FIAIP, Airbnb and Homeaway Press Release


Roma, 17 luglio 2017


Published two business days before the first deadline established by Legislative Decree 50/2017, the Italian Revenue Agency's measure has not provided the desired clarifications or established any time line for compliance for the operators involved. It merely refers to additional technical specifications that will be communicated at an unspecified time in the future. Introducing such confusion in the middle of the summer season is not the answer to those who talk about tourism as a driver of growth.


We operators are still unable to comply with the provisions of the new law because the Revenue Agency, as we expected, has not been able to reaffirm the provisions of the law without adding substantive practical guidance. Last 31 May 2017, accepting an order of business in the Chamber of Deputies, the Government agreed to give the Revenue Agency the ability to implement the rules in accordance with the various operating models, through agreements with the platforms and individuals concerned. Obviously, this has not happened. We trust that we will be able to perform a serious comparison of the agreements on a case-by-case basis given the diversity of the market and the operators, for the benefit of the hosts, the guests and the tourism sector as a whole.


The legislator, contrary to the provisions of the Taxpayers' Statute, expects international platforms and hundreds of operators in the territory over the course of a weekend to:


  • Dedicate thousands of hours of development and engineering to modify the current operating (and perfectly functional) portals in an identical fashion all around the world.
  • Train thousands of employees throughout the national territory, inform hundreds of thousands of owners and collect 21% of transactions before 12th July.
  • Involve an Italian company or professional firm, entrusting them with enormous burdens and responsibilities in the absence of any kind of guarantee or certainty as to the prospects of properly fulfilling the appropriate obligations, not to mention the 20 different regional interpretations of tourist leasing.


Let's consider the deadlines that the State imposed on the companies compared with the time that it has taken [to draft the law decree]: 2 years to design and introduce the flat-tax, at least 5 - and we are still waiting - for the implementing decree for the tourist tax.


We are dealing with a rushed framework, a rule defined by the financial press as “objectively uncertain” (Sole 24 Ore, 14/7/17) in terms of the law, a rule that the economists acknowledge to be “a heavy documentary burden shouldered entirely by the companies” (Formiche, 13/7/17).


As operators in the sector, FIAIP, Airbnb and Homeaway, we are fighting to defend our partners and users from possible discrimination on the sole basis of their decision to use websites or professionals to manage their homes. The current situation incentivises those who continue to use "do-it-yourself" methods and accept payments in cash rather than encouraging professionalisation and traceability in rental activities, even with the cash benefit obtained through the annual payment of the flat tax compared to ongoing monthly withdrawals.