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TOURIST TAX

What is the tourist tax

It is the tax payable by those staying in accommodation facilities in the municipal area, determined per person and per night.

The prerequisite for the tax is the overnight stay in hotel, non-hotel and outdoor accommodation facilities located in the territory of the Municipality of Borgo a Mozzano.

These categories include:

People who do not reside in the Municipality of Borgo a Mozzano who stay overnight in the accommodation facilities described above are required to pay the tax, without prejudice to the exemptions provided for by the Municipal Regulations in force.

The tax is due up to a maximum of five consecutive nights.   

 

Who must apply the tax

Those who manage an accommodation facility in the municipal area are responsible for paying the tax, with the right of recourse to taxable persons.

The person liable for the tax must:

 

For Tourist Rental activities: It is referred to a careful evaluation and verification of one's position in relation to the provisions of the law (paragraph 5-ter of Article 4 of Legislative Decree no. 50 of 2017) for the purpose of correctly identifying the person responsible for paying the tax

In short-term leases - i.e. leases of real estate for residential use with a duration not exceeding 30 days, including those that provide for the provision of linen supply and cleaning services, stipulated by natural persons, outside the exercise of business activities, directly or through subjects who carry out real estate brokerage activities, (...) putting people looking for a property in contact with people who have real estate units to rent – the rule establishes that the person who collects the rent or consideration, or who intervenes in the payment of the aforementioned rents or considerations, is responsible for the payment (and for the additional obligations provided for by law and by the Municipal Regulations). These subjects, during the registration phase of the structure, are Declarants

 

New Facilities Registration

The opening of new accommodation facilities and the start of tourist rental activities involves the obligation to register in conjunction with the start of the activity.
As provided for by art. 24 paragraph 4 of Legislative Decree no. 76/2020 converted into Law no. 120/2020, access to the dedicated portal is possible from that date only through a digital identity (SPID or CIE).

Registration is carried out by sending the " Registration Request Form" to the Office, through the General Protocol. Once the facility has been taken over, the Office will notify the applicant who will then be able to access the portal via SPID or CIE/CNS.

If the Tax Manager does not yet have a digital identity or cannot obtain it, he or she must contact the Tax Office which will provide information on accessing the access procedure.

 

Tax management

The tax officer must send a quarterly communication to the municipality containing the overnight stays recorded for the calculation of the tourist tax and the tax due.
Through the dedicated portal https://imposta-soggiorno.org/borgoamozzano/ - which can be accessed after registration - it is possible to fill in and transmit the communication online.
 

The communication must be submitted even in the absence of taxable overnight stays by the end of the month following the end of the relevant quarter:

·          

Failure to submit the communication or the submission of an unfaithful quarterly communication constitutes a violation of regulatory provisions.

Within the same deadlines as for communication, the payment must be made.

 

Exemptions

The tax is not due for overnight stays by the following subjects:

  1. minors, up to the age of fourteen;
  2. those who work at the accommodation facility where they stay overnight;
  3. a coach driver and a tour guide accompanying groups of people;
  4. non-self-sufficient disabled people and an accompanying person;
  5. individuals staying in accommodation facilities following measures adopted by public authorities, to deal with emergency situations resulting from calamitous or extraordinary events or for humanitarian relief purposes;
  6. personnel belonging to the State Police and other armed forces, who are carrying out order and security activities.

N.B:

Students and their companions who stay in the facilities on organized school trips, masters or training internships benefit from the 50% reduction of the tax;
The tax is applied in a reduced amount of 100% to employees who, for service needs, stay in the territory of the Municipality of Borgo a Mozzano for more than five days a year, even if not consecutive. The reduction applies from the sixth night.

The recognition of exemptions and reductions is subject to the issuance to the manager of the accommodation facility, by the interested party, of a certificate, made on the basis of the provisions of Articles 46 and 47 of Presidential Decree no. 445 of 2000 and subsequent amendments, attesting to the possession of the prescribed requirements. For foreign citizens seeking international protection, who arrived as a result of unscheduled flows and are part of extraordinary national reception plans, the agreement stipulated by the intermediary managing body with the body appointed by the Ministry of the Interior must be acquired by the host accommodation facility.

 

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