guide to the tourist accommodation tax

Dipartimento Risorse Economiche
GUIDE TO THE
TOURIST ACCOMMODATION
TAX
Dipartimento Risorse Economiche
By way of Council Resolution no. 53,
which was passed on 11 July 2011,
significant changes have been made
to the methods in which the tourist
accommodation tax is implemented.
This brochure, prepared by the
Financial Resources Department, in
collaboration with the Local Taxation
and Fiscal Federalism Commission
of the Order of Chartered
Accountants and accounting experts
of Rome, is intended to illustrate the
salient points of the interpretative
circular issued on 21 December
2011, to aid with the correct
application of the tax exemption and
reduction provisions, as well as the
appropriate action to take should
any visitor refuse to make payment
Guida al contributo di soggiorno
MEMBERS OF THE ROME ORDER OF CHARTERED ACCOUNTANTS
COMMISSION
LOCAL TAXATION AND FISCAL FEDERALISM
Nicola Antoniozzi – President
Gianfranco Piccini – Vice President
Loredana Angelini
Lionello Bartolomei
Giampaolo Bassi
Carmine Filippo Cellucci - Roma Capitale
Nicola Colangelo
Giorgio Farina
Antonio Fiorilli
Fernando Fugnitto
Pasquale Formica
Lanfranco Guidi
Carlo Mezzetti
Carlo Alberto Pozzi
Claudio Schettini
Anna Tucci of the Financial Resources
Department of Roma Capitale assisted in the
preparation of this brochure
Thanks to Isalena Iaccarino
- Studio Pirola
Pennuto Zei & Associates for translation
Dipartimento Risorse Economiche
Contents
1.
Accommodation facilities required to apply the
tourist accommodation tax
2.
Amount of the tourist accommodation tax
3.
Categories of visitors exempt from paying the
tax
4.
The reductions
5.
The notification and payment obligations
6.
Actions to take should the visitor refuse to
make payment
7.
Refund procedures for amounts unduly paid
References
-
Regulation approved by way of Council
Resolution no. 38 on 22 December 2010
Regulation amended by way of Council
Resolution no. 53 of 11 July 2011
Circular issued by the Financial Resources
Department on 21 December 2011
Council Resolution no. 67 of 28/29 July 2010
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1. Accommodation facilities required to
apply the tourist accommodation tax
The tourist accommodation tax is to be paid
by the visitor and is to be applied by the
following accommodation facilities
 Hotels
 Bed and Breakfasts (B&B)
 Holiday homes
 Holiday apartments
 Rented rooms
 Apartment-hotels (RTA)
 Camping grounds
 Farmhouse accommodation
 Areas equipped for temporary stops (i.e.
Caravan parks)
The tax need not be applied by youth hostels or by
any facilities located in the locality of Polline e
Martignano
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2. Amount of the tourist accommodation
tax
The tax rates are the following:
 1 euro per night per person for overnight stays in
open air facilities – camping grounds and areas
equipped for temporary stops
 2 euro per night per person for overnight stays in
farmhouse accommodation, B&Bs, holiday homes
and apartments, rented rooms, RTAs and 1, 2 or 3
star hotels
 3 euro per night per person for overnight stays in 4
or 5 star hotels
The tax is applicable up to a maximum of
 5 consecutive nights in camping grounds and
areas equipped for temporary stops
 10 consecutive nights in the other types of
accommodation facilities
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3. Categories of visitors exempt from
paying the tax
The tourist accommodation tax is not required to
be paid by:
- persons registered as residents in Roma
Capitale
In the case of any discrepancy between the
effective place of residence and the residence
indicated in a person’s identity documents, the
visitor is to provide “self-certification” for the
purposes of obtaining an exemption
- children younger than ten years of age
- sick persons
- one “accompanying” person for every patient
admitted to health care facilities
- the parents of sick children under eighteen
years of age
The patient and the accompanying person must
self-certify (Arts. 49 & 47 Presidential Decree
445/2000) that the overnight stays are related to
the need for the companion to provide inpatient
care or assistance to the patient
- tourist bus drivers
- one tour guide for every 25 group participants
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- State Police and other armed forces engaged in
public order and safety
The public order and security grounds
giving rise to the tax exemption, are to
be communicated in advance to the
accommodation facilities by the
Government Authority, not by the
visitor
4. The reductions
Reductions are permitted for visitors meeting
the following conditions:
- those staying for a lengthy period in the
accommodation facility, even if not
continually;
- the period of the stay is agreed in advance by
way of contract between the visitor and the
accommodation facility;
- the stay is linked to study or work requirements
Attendance of the study courses must
be documented by the university or
training institution, while the work
requirement is to be documented
pursuant to Arts. 46 & 47 DPR
445/2000
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The reduction is not applicable if the
accommodation contract for
employers (i.e. pilots, hostess) is
between the employer (i.e. airline)
and the accommodation facility (n. 3
Circular issued on 21 dicember
2011)
The tax is to be paid by the visitor for a maximum of
10 nights (or 5 nights for open air facilities) total in
any one solar year.
Should the visitor move between different
accommodation facilities during the course of a
solar year, it is not possible to deduct the amount
of tax paid to the first facility but due and owing to
the second facility
In any case, the number of overnight
stays accrued are reset at the end of
the solar year
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5. The communication and payment
obligations
The accommodation facilities must provide on-line
communication as to the number of persons and the
amount of tax collected by the 16th of the month
after the end of each quarter
The websites on which the
accommodation facilities are to register,
file the communication and make the
payments are:
for companies and legal entities
www.tributi.comune.roma.it
for individuals: www.comune.roma.it
The accommodation tax is not subject to VAT. The
various elements required for calculation of the tax
must be specified in the receipt, invoice or separate
release.
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Payment
The visitor is required to pay the full amount o f
the tax to the accommodation facility at the end of
each stay period
By the sixteenth of the month end of each solar
quarter, the manger of the accommodation facility is
to pay the amount collected in accommodation tax
using one of the following methods:
 on-line Direct Debit, accessible through the
site www.tributi.comune.roma.it
 payment into postal current account no.
9321619 in the name of ROMA CAPITALE –
Contributo di soggiorno, viale Ostiense 131-L
00154 – ROMA: such payment can also be
made by way of wire transfer (IBAN code IT79-R-07601-03200-000009321619),
 using the tax payment form mod. F24 with the
following tax codes
 3936 – accommodation tax
 3937 – interest
 3938 – penalties
The rules relating to interest due on amended
returns are applicable, interest being calculated on
a daily basis (currently at 2.5% per annum)
Dipartimento Risorse Economiche
6. Actions to take should the visitor
refuse to make payment
Any person, other than those covered by the
exemptions, who refuses to pay the accommodation
tax must provide the manager of the facility with a
statement in lieu of affidavit, indicating the reasons
for the non-payment of the tax.
In cases of non-payment of the tax by the visitor or
their refusal to sign the statement of refusal, the
facility must set out the details of the visitor in the
appropriate field in the quarterly on-line
communication, to permit the activation of the
compulsory recovery procedure of the uncollected
amount.
The Authorities can have the managers of the
facilities respond to questionnaires and can invite
managers and visitors to show or send information
and documents
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7.
Refund procedures for amount
unduly paid
Should payment of the tax be made in error, it is
possible to obtain a repayment of the excess:
-
by offsetting amounts due exclusively for
tourist accommodation tax in the next
payment period
Should the overpayment to be offset exceed Euro
2,500, it is necessary to obtain the prior
authorization of Roma Capitale, to be requested at
least thirty days before the deadline for payment
-
through a refund claim to be filed within five
years from the date of the payment or from
the moment the right to repayment arises
For further information and details:
www.comune.roma.it
at the pages of the Dipartimento Risorse Economiche