The objective is clear: to collect as much information as possible to strengthen controls, limiting scams, tax evasion and other irregularities in the short-term rental sector. The Revenue Agency, the financial police and the police forces can now access the new “Lens” tool for the accommodation facilities database (Bdsr), the digital platform of the Ministry of Tourism dedicated to monitoring properties rented for limited periods or for tourism purposes.
Bdsr Lens for irregularities on short-term rentals
With this new database, the bodies authorized to carry out checks in the sector will now have the opportunity to map the rented properties and detect a series of “indicators” on possible irregularities, starting from the absence of the national identification code (Cin), mandatory since last year for all subjects who rent housing units with a maximum duration of thirty days. Since the introduction of the Cin, the ministerial platform has had among its main objectives the fight against illegal employment in a rapidly expanding sector, especially in the centers with a greater tourist vocation.
In addition to the collection of codes, Bdsr now contains additional information fundamental for intercepting a wide spectrum of irregularities, such as failure to comply with safety regulations in buildings (for example the absence of fire extinguishers or smoke detectors), or those on habitability required by individual Municipalities.
The “Lens” tool was recently evoked by the government’s public finance policy document, which focuses on the integration between the “information deriving from the Cin with the other data available to the administration to make control strategies more effective”. As the document recalls, the financial administration and police will now be able to support municipal operators in checks through access to a digital tool that allows them to “monitor the state of structures and properties intended for tourist or short-term rental, facilitating checks on the territory and on online advertisements”.
What’s in the database
The platform contains a detailed map of known properties used for short-term rental in Italian municipalities. In addition to the number associated with each activity, the database shows the property’s advertisement, the commercial name and any anomalies found in previous checks. In essence, each unit rented for short periods will have its own “profile”, with all the salient information that can be used by the controllers.
Among the possible indicators of irregularity, a part is dedicated to the building practices required by the Municipalities, such as the certified notification of commencement of activity (Scia) and the communication of commencement of activity (Cia). Together with the Cin, these administrative acts are necessary to understand if a profit-making activity is carried out illegally, with harmful effects for the taxes due but not declared or paid to the tax authorities.
It is also possible to obtain data in aggregate form which allows, for example, to count the number of structures present in the various cities (and historic centres), or to classify the rented properties based on the managing entity, from hotels to private individuals who make accommodation available to tourists without however making it an entrepreneurial activity. Another objective of the Bdsr Lens system concerns the fight against unfair competition, with the suspension of the activity of those subjects who, by renting the property illegally, cause economic damage not only to the treasury but also to the operators who respect the law.