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