For short-term rentals like Airbnb, the business tax is being reintroduced, targeting legal entities with more than two properties on digital platforms. From now on, each additional property is considered a business branch and subject to separate charges of up to €600. Specifically, each property that is made available or subleased for short-term use is now considered an autonomous professional establishment, thus activating a separate business tax per property, according to the new regulation included in the draft law “National Customs Code and other provisions” currently under public consultation.
This provision brings multiple financial burdens for owners and managers, as it significantly increases operating costs for each additional property made available for rental.
New Airbnb regulation: What exemptions are provided
The new regime exempts:
– Accommodations operating up to 30 days per year
– Spaces located on different floors of the same building
– Traditional tourist accommodations with unified operating licenses
These exemptions limit the scope of the regulation’s application, but do not negate the overall direction of tax tightening in the sector.
