In the last years, the Sharing Economy has rapidly spread in Italy, through the creation of digital platforms. Now, users can share accommodation, trips and dinners in their own homes too. The draft law, presented to the Chamber of Deputies on March 2nd, has the purpose to make this new digital market compatible with the traditional economy.

The most important provision concerns a 10% tax flat rate for incomes lower than 10.000 euros. The digital platforms will hold and pay the tax to the authorities, acting as withholding agent on users' behalf. Incomes that exceed the limit, instead, will be cumulated with the other incomes, and the relative tax will be paid. Moreover, the draft law provides the involvement of AGCOM, which will approve platforms’ privacy policy and will monitor the transparency in transitions. Lastly, the new regulation establishes an “Electronic National Register of Sharing Economy’s Digital Platforms”.

After the presentation to the Chamber of Deputies, the legislative procedure will begin shortly.