GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

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