GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

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Dipartimento Risorse Economiche - 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
Guida al contributo di soggiorno 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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Page 3 and 4: Guida al contributo di soggiorno ME
Page 5 and 6: Guida al contributo di soggiorno 1.
Page 7: Guida al contributo di soggiorno 3.
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Page 13 and 14: Guida al contributo di soggiorno 7.

GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

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