How does SAT audit Airbnb hosts and how much has it recovered?

According to the tax authority (SAT, via Prensa Libre), 4,738 owners operated 10,444 units in 2023, with billing through the platform of Q372.6 M (US$48.4 M);… owners' income was US$109 M (≈Q866 M) in 2021-22 according to data from Ireland's tax authority; the average ticket is US$85–130 per booking. SAT recovered Q25.2 M for the 2021–2023 tax years. Taxing the platform itself 'is not regulated and requires legislation in the country', SAT says.