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 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
Guida al contributo di soggiorno 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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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
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