Zásady DAC7 o ochrane súkromia osôb, ktoré nie sú používateľmi
Please note that this Notice applies to non-users of Airbnb who reside in the EU, or who receive income from properties/experiences located in the EU only.
Airbnb is obliged to collect information about Hosts who are registered users with us, for purposes of complying with tax transparency obligations under EU Directive 2021/514 (“DAC7”).
About DAC7 – why is Airbnb collecting this data?
DAC7 places a legal obligation on Airbnb to share data with the Irish Revenue Commissioners relating to individuals who offer experiences or rent properties on Airbnb. For this reason, we ask users who are registered Hosts on Airbnb to provide certain tax information, including their name, home address, personal tax number, and the address of the property that is listed on Airbnb. Registered Hosts on Airbnb are asked not to provide information relating to non-users of Airbnb for the purposes of DAC7 compliance. However, while Airbnb is not required to collect this information about non-users, Airbnb is obliged to disclose to Irish Revenue any relevant information that we hold. If, for example, Airbnb has already been provided with the name and bank account details of non-users who earn an income through Airbnb, we are obliged to disclose this information to Irish Revenue in order to comply with our legal obligations under DAC7.
How do we use a non-user’s information for DAC7 compliance?
Information provided to Airbnb for DAC7 compliance, including, if applicable, payments information provided in respect of relevant non-users, will be shared with the Irish Revenue Commissioners, every January. The first report will be made by Airbnb in January 2024, in respect of the 2023 calendar year.
Airbnb does not use this information for its own purposes.
What is our legal basis for this processing?
Our legal basis for this processing is in order to comply with a legal obligation, namely DAC7.
How long will we retain non-user information?
Airbnb will retain tax information for as long as required in order to fulfill its obligations under DAC7.
How can non-users exercise their data subject rights?
Data subjects have the right to erase, rectify, access, and port their information. Data subjects have the right to object to processing where this processing is carried out on the basis of our legitimate interests.
If you believe that Airbnb is processing data about you, and you do not have an Airbnb account, please visit this page to exercise any of these rights.
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