by | Dec 8, 2023 | Alojamento Local, Fiscal, Owners

Airbnb has been sending email messages to hosts, asking them to indicate land registration information for all listings in the European Union. The email says that this is to help Airbnb comply with tax regulations, but no further explanation is given, so why do hosts need to provide land registration info for listings in the EU?

Well, this all has to do with what is known as the DAC7, which is a EU Directive on Administrative Cooperation between the fiscal authorities of member states, aimed at online platforms such that fiscal information may be exchanged to minimise tax evasion. Specifically, DAC7 references the EU Council Directive 2021/514, which requires online platforms such as Airbnb to collect and report taxpayer information on hosts who earn income on the Airbnb platform, when the host receives income from renting accommodation and is either a resident in a EU member state, or owns a property located within the EU.

The above directive requires online platforms like Airbnb to obtain from hosts several details, such as name, address, VAT number, the listing address and, recently, the land registration number. So, what exactly is the land registration number where Portugal is concerned?

The land registration number may be found on the land registry certificate, which in Portugal is called the “Certidão Permanente Predial” and may be obtained either online or in person from the Land Registry Conservatory (Conservatória Predial). HOWEVER, the Portuguese law which applies the EU directive is Lei n.º 36/2023 de 26 de julho, and this law has translated “registo predial” from the Portuguese version of the EU directive to “artigo matricial” in the local law, which takes precedence in Portugal.  

The “artigo matricial” can be found on the tax document called the “caderneta predial“, which can be downloaded for no cost from your personal area on the Finanças portal. Click this link, and log on with your personal details if necessary, before downloading the PDF document.

Note that this number identifies only the building, so in the case of an apartment in a so-called horizontal property or condominium building, to fully identify the property, the ID of the unit or “fração” is also required. This is normally a letter and can be found on the same document.

To enter this information, log on to Airbnb platform and go to your listing. Go to the “Policies and rules” section, then click on Regulations, and then Edit. Click Add, where it says “Add your Land Registration Number (LRN)“, and then click the button called “Add a land registration number“.

You can simply add the “artigo matricial” number, click Save, and you’re done!