Technology has revolutionised and facilitated many areas of our lives; we are all getting a bit used to it, both as consumers and as sellers of goods and services, including non-professional ones.

From the beginning of January 2023 and all over the EU, income from digital platforms has to be declared and taxes have to be paid on it.

The tax obligation also existed before, but in Italy, the DAC7 came into force with a specific legislative measure. Behind such a technical acronym is the updating of European rules, under which those who, through digital platforms, receive income in an EU country from the rental of real estate, from the performance of personal services, from the sale of goods, and from the renting of any means of transport, must fulfil their tax obligations on time.

In fact, by 31 January 2024, digital platforms such as Booking.com are compelled to notify the tax authorities of the taxpayer's home state of such income received in 2023. So already from today, or rather from 1 January.

However the 'minimum' operators, i.e. those who receive less than EUR 2,000 per year or who have a limited number of services or sales or rentals, are exempted.

So if you have decided to rent out your holiday home to tourists, in the time when you are not there, maybe even the one in Spain, better be virtuous.

last update March 2023