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Address: Dipartimento delle Entrate - Viale Ostiense 131 L, 00154 ROMA
E-mail: contributosoggiorno@comune.roma.it

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Information

Table Residence Contribution Resolution of 30th March 2018

Rates per person for each overnight stay

 

 

 

TYPE OF ACCOMMODATION

 

RATE 
(per person)

 

MAXIMUM NUMBER OF NIGHTS 
(consecutive in the calendar year carried out in the same structure)

1-star hotel and 1-star guest house

Euro 3,00

10

2-star hotel and 2-star guest house

Euro 3,00

10

3-star hotel and 3-star guest house

Euro 4,00

10

4-star hotel and 4-star guest house

Euro 6,00

10

5-star or higher-rated hotel and 5-star guest house

 

E2 7,00

 

10

Farmhouse

Euro 4,00

10

Apartment hotel

Euro 4,00

10

Guest house

Euro 3,50

10

Hostel  (art. 6 Lazio Region Regulation

 

Euro 3,50

 

10

Holiday apatment

Euro 3,50

10

Religious institute

Euro 3,50

10

Bed & Breakfast

Euro 3,50

10

Country house or Country Apartment hotel

Euro 3,50

10

Mountain hut

Euro 3,50

10

Refuge for excursionists

Euro 3,50

10

Walker's house

Euro 3,50

10

Accommodation for tourist use (Articles 1, paragraph 2, letter c) and 12-bis of the Lazio Reg. Regulation no. 8/2015)

 

Euro 3,50

 

10

Real estate intended for other forms of short-term rental (art. 4, Decree Law no. 50/2017, converted into Law no. 96/2017)

 

Euro 3,50

 

10

Outdoor accommodation facilities: campsites, holiday villages and areas equipped for temporary stopovers

 

Euro 2,00

 

5

Description

Regulations on the Accommodation Tax (Resolution A.C. no. 32 of March 30th 2018)
The new Regulations on the Rome Accommodation Tax, approved by the Rome Shareholders' Meeting with resolution no. 32 of March 30, 2018, introduced important new features, including the application of the Accommodation Tax to short term rentals, the recognition of the status of accounting agent for the managers of the accommodation establishments, and the extension of exempt persons.
The regulatory provisions are applicable from 21st April 2018 (date of enforcement of the Regulation).
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Short term apartment rentals
From now on, guests not resident in Rome who stay in private apartments, including accommodation for tourist use, rented for no more than 30 days (short term rentals), are required to pay the contribution of € 3.50 per person for each overnight stay. The contribution applies only for the first 10 days.
Whoever cashes the contribution for the short rental or intervenes in the payment of the same (real estate broker or portal operator) will be responsible for issuing a receipt to the guest indicating the number of overnight stays and the payment of the Contribution due.
The obligation to pay the Accommodation Tax for these new forms of hospitality is in addition to the one already provided for hotel, extra-hotel and open-air accommodation.
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Students and workers
The Accommodation Tax is applied:
- up to a maximum of ten nights in total in the calendar year
- up to a maximum of five overnight stays for open-air accommodation (campsites, holiday villages and areas equipped for temporary stopovers)
- in cases where the overnight stay is prolonged over time, even in a non-continuous manner, provided that it is contractually established, by students or workers to attend courses of study, certified by the respective universities or training bodies accredited by the local authorities, or for reasons due to work, documented by self-declaration subject to the rules on false declarations (D.P.R. n. 445/2000 )
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Are exempted from the payment of the Accommodation Tax:
- minors under ten years of age;
- those staying at youth hostels;
- sick people and those who care for hospitalized patients (one accompanying person per patient). Parents accompanying sick children under the age of eighteen are also exempt from the accommodation tax. The patient or the accompanying person must make a special declaration, in accordance with the regulations governing false declarations (D.P.R. n. 445/2000), certifying the patient's personal details and the reference period of hospitalization and/or healthcare services that must not be specified, to protect privacy;
- bus drivers and tour guides who provide assistance to groups organised by travel and tourism agencies. The exemption applies to each coach driver and one tour leader for every 25 participants;
- personnel belonging to the State Police and other armed forces who stay overnight for the performance of activities of public order and safety, as defined in the Consolidated Law on Public Security and the related Regulations;
- the guests of the accommodation structures and private apartments, including accommodation for tourist use, with a short rental contract, which are located in the suburban enclave of Rome Capital called the Territorial Fraction of Polline and Martignano;
- the staff of the accommodation facilities who work in the structure;
- those for whom, regardless of their place of residence, the conditions exist for immediate and temporary first aid assistance, activated by the Civil Protection, in the accommodation facilities of Roma Capitale, in case of extraordinary and unpredictable events of civil protection;
- those staying in accommodation facilities following measures taken by public authorities to deal with situations of a social nature, as well as emergencies, resulting from calamitous or extraordinary events or for humanitarian relief purposes;
- volunteers serving in the event of disasters or extraordinary events for humanitarian relief purposes.
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Who collects the Accommodation Tax and in what capacity
In case of accommodation in hotel, extra-hotel and open air facilities, the manager of the facility is required to collect the Contribution and to issue a receipt to the guest, highlighting the amount due for the Contribution of Stay, separated from the amount due for the overnight stay by writing: "Paid Accommodation Tax for Euro ...,..". The manager is an accounting agent (see Further obligations).
In case of accommodation in private apartments, including accommodation for tourist use, with a short rental contract, whoever cashes the fee or intervenes in the payment of the same (real estate broker or telematic portal manager) has the obligation to collect the contribution, issuing a receipt, in the same way as indicated above and is responsible for the payment of the Accommodation Tax, with the right of recourse against the guest if the latter has not paid it.
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Reporting obligations
The managers of the accommodation facilities and those responsible for paying the contribution for short-term rentals, as identified above, must submit a quarterly communication to Roma Capitale, indicating the number of guests, including those exempt and the period of overnight stay. The communication must also be submitted in case of absence of guests within the following deadlines:
I Quarter - 16th April
II Quarter - 16th July
II Quarter - 16th October
IV Quarter - 16th January of the following year
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Communication modalities
In order to fulfil the reporting obligations of the Accommodation Tax, it is necessary to use the services made available for this purpose on the Roma Capitale Portal, as follows
1) if you are a natural person, register on the Roma Capitale portal www.comune.roma.it, following the instructions on the Portal. With the access credentials obtained, enter the online services of the portal, selecting the section reserved for the Accommodation Tax.
2) if legal entities (companies and sole proprietorships), register on the portal www.tributi.comune.roma.it, following the instructions given there.
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Payment obligations to Roma Capitale
The managers of the accommodation facilities and those responsible for paying the contribution for short-term rentals, as identified above - must pay to Roma Capitale, respectively, the amount of the Accommodation Tax collected and the amount due, making the relevant payments at the end of each quarter, within the same deadlines set for the Communications
For those responsible for payment, the amounts to be indicated and to be paid derive from what is due (net of exemptions), regardless of what is actually collected, given the right of recourse against the guest.
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Methods of payment of the amounts collected/debited
The Accommodation Tax can be paid through the national payment node PagoPA.
To pay through the PagoPA Node, it is mandatory to submit the communication first, in order to receive the Unique Payment Identification (IUV) without which it is not possible to make the payment even on a blank bank account.
Therefore, once the mandatory quarterly Communication has been confirmed, payment can be made in the following ways:
- Directly online, by clicking Pay, by credit card:
 regardless of the Institute issuing the card, you can make the payment by selecting the circuit to which the card belongs.  In this way, you will be able to view the Payment Service Providers (PSPs) who accept the card with the relative fees applied;
or Debit on account: the user can proceed with this method of payment by selecting the Institution of which he is a current account holder (note: not all banks are integrated with the PagoPA node);
- At your home bank by selecting the CBILL circuit. This mode can be used even if your bank is not certified on the PagoPA node;
- By bank transfer: using the Mybank mode;
- By printing the notice attached to the Quarterly Communication:
1 - at post offices, using the pre-printed PA bulletin attached;
2 - at all Payment Service Providers certified on Pago PA (complete list on www.agid.gov.it) using the left side of the notice;
3 - at large retailers certified on the PagoPA node;
- There remains the possibility of payment through the F24 model, using the codes:
- 3936 - "contributo di soggiorno" (Accommodation Tax)
- 3937 - interest
- 3938 - penalties
The new current account to be paid into is no. 20046033 in the name of Roma Capitale Risorse Economiche Online payments portal.
On this account - at the moment - it is not possible to make Sepa transfers and pay with white bank account slips other than PA.
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Additional obligations only for accommodation providers
The managers of hotel, extra-hotel and open-air accommodation facilities are required annually, by 30 January of the year following the year of reference, to render a judicial account, as they are qualified "collection accounting agents". This is done by submitting a special summary form (Model 21), provided for by law (Presidential Decree no. 194/1996).
Roma Capitale is preparing an on-line service to facilitate the compilation and forwarding. The Administration is required to subsequently transmit the judicial account to the Court of Auditors, with notification of any inconsistencies or deficiencies found.
In order to facilitate the verification activities, the maximum care is recommended in the conservation of the documentation attesting the right of the guests to the exemption from the Accommodation Tax as well as, of course, the receipts.
More information, through consultation of the Regulations and other explanatory notes, can be acquired by accessing the specific pages of the Economic Resources Department ( www.comune.roma.it/web/it/dipartimento-risorse-economiche.page ).
For specific questions please contact the office at contributosoggiorno@comune.roma.it

Last checked: 2020-09-23 11:33