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Regoli legali
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Host

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Please note that this Privacy Notice applies to non-users of Airbnb Ireland UC who receive income from from properties.

Airbnb Ireland UC (“Airbnb”) is obliged to collect information about Hosts and Co-Hosts who are registered as users with us, for the purposes of complying with tax transparency obligations under Model Reporting Rules for Digital Platforms (“MRDP”).

Airbnb sometimes receives information about non-users, as further described in our Privacy Policy. For example, if two individuals co-own a property which is listed on Airbnb, but only one individual is a registered user on the platform, that user might choose to provide us with bank account details for the non-user so that we can split the payments and pay both individuals directly. In these cases, MRDP requires Airbnb to disclose certain information about the non-user, which has been provided to us by the registered Host, such as name and bank account details.

This notice explains how and why Airbnb collects and uses information of non-users in these circumstances.

About MRDP – why is Airbnb collecting this data?

MRDP places a legal obligation on Airbnb to share data with the Irish Revenue Commissioners relating to individuals who rent properties on Airbnb. For this reason, we ask users who are registered Hosts and Co-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 MRDP 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 MRDP.

How do we use your information for MRDP compliance?

Information provided to Airbnb for MRDP 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 2025, in respect of the 2024 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 Article 6(1)(c) GDPR as it is necessary for Airbnb to comply with a legal obligation, namely MRDP, implemented in Ireland by the Finance Act, 2022, which amended the Taxes Consolidation Act, 1997.

Retaining non-user information

Airbnb will retain your information for as long as required in order to fulfill its obligations under MRDP.

How 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 certain processing.

If you believe that Airbnb is processing data about you, and you do not have an Airbnb account, you can exercise any of these rights by sending us an email or by submitting your request via postal mail to the address provided in the Contact Us section of our Privacy Policy to the attention of Legal Privacy. Providing us with the following information will help with processing your request:

  • Subject: “Privacy Data Subject Right Request”
  • Your country of residence

Please note that before taking action on your request, Airbnb may need to verify your identity.

You have the right to lodge complaints about our data processing activities by filing a complaint with our Data Protection Officer who can be reached via the “Contact Us” section below or with your local supervisory authority or our lead supervisory authority, the Irish Data Protection Commission.

Operating Globally and International Transfers

For information on how Airbnb operates globally and international transfers, please visit our Privacy Policy Supplement.

Contact Us

For information on how to contact us, please visit our Privacy Policy Supplement.

Ikseb l-għajnuna bil-bookings, bil-kont tiegħek u b'affarijiet oħra.
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