Income derived by individuals from short-term lease of property in the context of the sharing economy (an economic model in which individuals are able to lease short-term properties through digital platforms for a specific period of time less than a year) provided that the property is leased furnished, without the provision of any other services, apart from the provision of bed linen, is an income derived from immovable property. This law is putted into the effect from January 1, 2017.

In case any other additional services are provided, then this is considered as an income derived from a business activity.

Income derived by individuals or legal entities from short-term real estate rentals, in the framework of the sharing economy, is an income derived from immovable property.