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Article 4 of decreto-legge n. 50 – Disposizioni urgenti in materia finanziaria, iniziative a favore degli enti territoriali, ulteriori interventi per le zone colpite da eventi sismici e misure per lo sviluppo (Decree-Law No 50 on urgent financial measures, initiatives in favour of territorial bodies, further action to support areas affected by seismic events, and development measures) of 24 April 2017 (Ordinary Supplement to GURI No 95 of 24 April 2017), converted with amendments by Law No 96 of 21 June 2017 (Ordinary Supplement to GURI No 144 of 23 June 2017), in the version applicable to the dispute in the main proceedings (‘the 2017 tax regime’), entitled ‘Tax regime for short-term rentals’, is worded as follows: ‘1. For the purposes of this article, short-term rentals shall mean contracts for the rental of residential property for a maximum period of 30 days, including those which provide for the provision of services for the supply of household linen and the cleaning of the premises, entered into by natural persons, outside a business activity, directly or through persons engaged in property intermediation activities, or persons operating online portals, by putting persons seeking premises in contact with persons who have building units for rent. 2. As from 1 June 2017, income stemming from short-term rental contracts entered into on that date or thereafter shall be subject to the provisions of Article 3 of decreto legislativo n. 23 – Disposizioni in materia di federalismo Fiscale Municipale [(Legislative Decree No 23 on provisions concerning local tax federalism)] of 14 March 2011 (GURI No 67 of 23 March 2011), at the rate of 21% when opting for payment of a substitute tax in the form of a flat-rate withholding tax. 3. The provisions of subparagraph 2 shall also apply to gross amounts deriving from subletting contracts and contracts for pecuniary interest concluded by the borrower which have as their object the use of the property by third parties, where they are concluded under the conditions laid down in subparagraph 1. … 4. Persons who engage in property intermediation activities, and persons who operate online portals, by putting in contact persons seeking premises with persons who have building units to let, shall transmit the data relating to the contracts referred to in subparagraphs 1 and 3 concluded by their intermediary before 30 June of the year following that to which those data refer. The failure to transmit those data, in full or in part, or the transmission of inaccurate data may give rise to the penalty laid down in Article 11(1) of decreto legislativo n. 471 – [Riforma delle sanzioni tributarie non penali in materia di imposte dirette, di imposta sul valore aggiunto e di riscossione dei tributi, a norma dell’articolo 3, comma 133, lettera q), della legge 23 dicembre 1996, n. 662] [(Legislative Decree No 471 on the reform of non-criminal tax penalties in the field of direct taxation, value added tax and tax collection, pursuant to Article 3(133)(q) of Law No 662 of 23 December 1996)] of 18 December 1997 (Ordinary Supplement to GURI No 5 of 8 January 1998). The penalty shall be reduced by half if transmission takes place within 15 days of the deadline or if, within the same period, the data are properly transmitted. 5. Where they collect the rents or consideration relating to the contracts referred to in subparagraphs 1 and 3, or where they act in connection with the payment of those rents and consideration, persons resident in the territory of the State who engage in property intermediation activities, and persons who operate online platforms, by putting in contact persons seeking premises with persons who have building units to let, shall, in their capacity as tax collectors, withhold 21% of the amount of the rents or consideration when payment to the beneficiary is made and shall pay that tax. … Where the regime referred to in subparagraph 2 is not opted for, the sum withheld shall be deemed to be a payment on account. 5a Where they collect the rents or consideration relating to the contracts referred to in subparagraphs 1 and 3, or where they act in connection with the payment of those rents and consideration, non-resident persons referred to in subparagraph 5 who have a permanent establishment in Italy, within the meaning of Article 162 of the consolidated law on income tax, resulting from decreto del Presidente della Repubblica n. 917 – [Approvazione del testo unico delle imposte sui redditi (Decree of the President of the Republic No 917 approving the consolidated law on income tax)], of 22 December 1986 (Ordinary Supplement to GURI No 302 of 31 December 1986), fulfil the obligations arising from the present article through their permanent establishment. For the purposes of compliance with the obligations arising from this article, non-resident persons considered not to have a permanent establishment in Italy shall appoint, in their capacity as person liable to pay the tax, a tax representative, chosen from among the persons listed in Article 23 of decreto del Presidente della Repubblica n. 600 – [Disposizioni comuni in materia di accertamento delle imposte sui redditi (Decree of the President of the Republic No 600 laying down common provisions on the assessment of income tax)] of 29 September 1973 (Ordinary Supplement to GURI No 268 of 16 October 1973). 5b The person who collects the rents or consideration, or who acts in connection with the payment of those rents or consideration, shall be liable for payment of the visitor’s tax referred to in Article 4 of Legislative Decree No 23 of 14 March 2011, and of the visitor’s tax …, and responsible for compliance with the other obligations laid down by law and by municipal rules. 6. The provisions for implementing subparagraphs 4, 5 and 5a of this article, including those relating to the transmission and retention of data by the intermediary, shall be established by decision of the director of the tax authority, adopted within 90 days of the entry into force of this decree.’