Diritto & Internet

Sharing economy: a draft law to regulate AirBnB and other similar services

On the 2nd of May 2016 a draft law was submitted to the Chamber of Deputies of the Italian Parliament, which aims at “regulating digital platforms for the sharing of goods and services”, and at “promoting an economy based on mutual sharing”. The purpose is to regulate the so-called sharing economy through an across-the-board approach to different professional areas.

Italy would be the first country to regulate this booming economic sector, which includes such by now notorious services as Uber (now prohibited in Italy) and AirBnB.

The draft text is the result of eighteen months’ work carried out by the Parliamentary Intergroup for Technological Innovation. Article 1 lays down the law’s objectives, while Article 2 clarifies the definition of “sharing economy”, establishing that services for which providers determine a fixed charge are not to be included. Article 3 calls for sharing platforms to register with a national electronic register kept by the Italian Antitrust Authority. With the creation of an electronic register, platforms will have to obtain the approval of the Authority, whose task it will be to evaluate inconsistencies and possible infringements (or acts of unfair competition against the traditional sectors).

However, it is principally the fiscal aspect, which the draft law aims to regulate. The new regulation provides for 10% taxation on the revenue generated by platforms, up to a maximum of 10,000€ per year, which can also comprise sums for different services. The obligation for payment of the taxes would lie with the platforms themselves, which would be required to withhold the amounts due from the takings of registered customers, thus acting as withholding agents. On exceeding the threshold of 10,000€, the income made by platforms will be considered as actual earnings, to be added to those already made. New rules have also been provided for payments, which must henceforth only be carried out by digital means.

The signatories of the draft law expect this operation to raise tax revenue from 150 million € to 3 billion € by 2025.

The draft law has started its approval procedure at the Joint Parliamentary Commissions of Transport and Productive Activities.

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Scientific Director
Prof. Avv. Giusella Finocchiaro
Editorial Curator
Dott. Giulia Giapponesi