A (não) incidência de ISS sobre o serviço prestado pelo AIRBNB
Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Boteon, Mariana Veiga
Orientador
Gioia, Fulvia Helena de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente estudo visa analisar a possibilidade de incidência do Imposto Sobre Serviços de
Qualquer Natureza (“ISS”) sobre o serviço prestado pelo Airbnb. Atualmente, o Airbnb,
plataforma digital utilizada para locação de imóveis ao redor do mundo, em geral por curtos
períodos de tempo, não está sujeito à incidência do ISS, o que gera insatisfação por parte do
setor de hotelaria que alega concorrência desleal do site de aluguel com os hotéis. Desta forma,
serão analisados aspectos do ISS e do Airbnb para verificar se o serviço prestado pela
plataforma se trata de serviço tributável, e, caso a resposta seja positiva, se ele se encaixa em
alguma das hipóteses já existentes na lista de serviços do ISS. Para isso, serão apresentadas 3
(três) hipóteses de serviços cuja natureza mais se aproxima com a da plataforma, sendo elas:
serviço de corretagem, serviço de intermediação (marketplace) e serviço de hotelaria, e
comparada a essência de cada uma delas com a do Airbnb.
The current research endeavors to examine the feasibility of the Brazilian Tax on Services of Any Nature ("ISS") being levied on the services rendered by Airbnb. Presently, Airbnb, a digital platform facilitating the rental of properties globally, usually for short-term periods, is not taxated by ISS. However, this exemption has led to the hotel industry expressing discontent, contending that Airbnb creates unfair competition. Thus, this study aims to scrutinize the nuances of ISS and Airbnb, to determine if the services rendered by the platform are taxable. Moreover, if the answer is affirmative, this study aims to identify whether Airbnb fits into any existing hypotheses in the ISS service list. To aim that goal, will be presented three hypotheses of services that closely align with the nature of the platform, namely, brokerage service, intermediary service (marketplace), and hospitality service. Then, the essence of each of those three services will be compared with the essence of Airbnb.
The current research endeavors to examine the feasibility of the Brazilian Tax on Services of Any Nature ("ISS") being levied on the services rendered by Airbnb. Presently, Airbnb, a digital platform facilitating the rental of properties globally, usually for short-term periods, is not taxated by ISS. However, this exemption has led to the hotel industry expressing discontent, contending that Airbnb creates unfair competition. Thus, this study aims to scrutinize the nuances of ISS and Airbnb, to determine if the services rendered by the platform are taxable. Moreover, if the answer is affirmative, this study aims to identify whether Airbnb fits into any existing hypotheses in the ISS service list. To aim that goal, will be presented three hypotheses of services that closely align with the nature of the platform, namely, brokerage service, intermediary service (marketplace), and hospitality service. Then, the essence of each of those three services will be compared with the essence of Airbnb.
Descrição
Trabalho indicado pela banca examinadora ao prêmio TCC
Palavras-chave
AIRBNB , serviços , tributação e congêneres , services , taxation and congeners