AIRBNB e a incidência do imposto sobre serviços de qualquer natureza (ISSQN)

Abstract

With technological advances, digital platforms have expanded, especially those that make products and services available to consumers through new business models, resulting in a transformation in the consumer market and bringing significant changes in consumer relations. Among the types of digital platforms used as intermediaries in the contracting of services are transaction platforms, such as Airbnb, which mediate between property owners and individuals or legal entities interested in reserving rental accommodation. Airbnb operates through the so-called sharing economy. This is a disruptive innovation, causing a major effect on the market, breaking paradigms and enabling the creation of new practices. The objective of this work is to verify the possibility or not of the incidence of tax on services when renting properties through the digital platform Airbnb, with regard to the contractual relationship involving the owner of the property, also called host, and the guest. And given the legislative omission regarding the production of a specific law to regulate this activity, it will be possible to verify the understanding of the higher courts regarding the legal nature of this peculiar type of service.