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
Guida al contributo di soggiorno 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
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
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
Dipartimento Risorse Economiche 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.
Guida al contributo di soggiorno 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 IT- 79-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
Guida al contributo di soggiorno 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