62.8% of the income from the tourist tax goes to the north. Overall, there are 1,041 municipalities in which the tourist tax was applied in 2020 in 2020 (21 more than the previous year), in the standard version or in one of its variants. These are some of the data that emerged from a research conducted by Centro Studi Local Entities for Adnkronos and based on Siope data, made available by the Bank of Italy. As far as per capita revenue is concerned, the first 3 municipalities with the highest incidence of collections in Italy by number of resident inhabitants are the Municipality of Corvara in Badia (Bz), with income per resident equal to 982 euros, followed by from the Municipality of Selva di Val Gardena (Bz), with 694.91 euros and from the Municipality of Sesto (Bz), with a collection of 513.30 euros per resident. Regions such as Veneto, Trentino Alto Adige, Tuscany, Lombardy and Piedmont represent 55.23% of the total of municipalities that apply the tourist tax and are the only regions that have more than 100 municipalities each in which this tax is foreseen for tourists who stay overnight in their accommodation facilities. Among the types of entities numerically most represented among the 1,041 administrations that apply the tax (about one in eight), there are: the municipalities of the regions with special status (277), those of the coastal areas (144) and the cities with high tourist vocation (120). Over the course of 2020, a year strongly negatively influenced by the epidemiological emergency linked to the spread of Covid-19, a total of 231 million and 888 thousand euros were collected. However, it should be borne in mind that this analysis takes into consideration only the revenue of a fiscal nature and therefore does not include the revenue deriving from the residence tax applied by the capital Rome which instead has a patrimonial character. , which collected, as a tourist tax, 0 euros per inhabitant, in 2020 and Buseto Palizzolo, in the Trapani area, and Margherita di Savoia, in Puglia, which had a per capita income of 0.01 euros per resident. Analyzing the absolute value of revenue, the first 3 Italian Municipalities (except for Roma Capitale which has a tax applicable exclusively to itself with a maximum limit double that of the other Italian Municipalities) are the Municipality of Milan, with a total revenue of 21,653 .341.93 euros, the Municipality of Florence, with a total income of 15,081,195.08 euros and the Municipality of Venice, with a total income of 14,459,866.56 euros. city to rule it. Over 42% (97.501.604.13 uro equal to 42.04% of the total) of the total income from the tourist tax is generated by municipalities that are located within urban centers, while 25.42% comes from regions with a special status (all with a high tourist vocation and which collected, overall, almost 59 million euros) and only 18.63% of the total revenue comes from municipalities with a high tourist vocation (43.2 million). The remaining revenues are attributable to the other municipalities of the national territory, including the coastal ones which collected 19.4 million last year, but how are the proceeds deriving from the application of the tourist tax distributed at national level ? There are 4 regions which, alone, absorb 57.07% of the total national revenue. These are, in order, of: Veneto (37,226,552 euros), Trentino-Alto Adige / Südtirol (37,130,471), Lombardy (31,049,442) and Tuscany (26,930,951). Followed by Emilia Romagna, with 22,249,812 euros, Campania, which stops at 12,939,633, Sicily (9,589,322), Puglia (9,231,003) and Sardinia (7,382,251). in the lower part of the ranking: Piedmont (euro 6,948,374), Liguria (6,281,564), Lazio (excluding Rome, 5,050,366), Calabria (4,979,620), Marche (3,786,812), Friuli-Venezia Giulia ( 2,763,943), Umbria (2,372,142) and Abruzzo (2,237,670). The Valle d’Aosta closes the circle, with just under 2 million euros (1,969,130) and Basilicata, with 1,769,122 at the level of total revenue, looking at the distribution of the Municipalities that apply the tourist tax in based on the territorial distribution, a clear centralization of revenues emerges in the northern regions of the country. The North represents 62.80% of the total national revenue, followed by the Center (16.45%), the South (13.44%) and the Islands (7.32%). ‘tourist tax, in the year 2020 approximately 3,490,000.00 euros were recovered, of which 57.90% of the sums (2,020,544.37 euros) were recovered by a single municipality (Genoa). In total, the bodies that have produced collection reversals referring to the recovery evasion of the tourist tax are 114. Tourist tax since 1910 The tourist tax was born in 1910. The compulsory levy on tourist activities, notes the Local Authority Studies Center (Csel) in the research conducted for Adnkronos, was born with the Rd. N. 863/1910 and was initially limited to those who went to municipalities with hydrotherapy establishments or to health resorts or baths, to stay overnight for treatment purposes. Subsequently, with the Rd n. 1926/1938, the levy was extended to resort, health and tourism resorts, as well as to other climatic, seaside or spa resorts or in any case of tourist interest. The list of places of tourist interest was defined on a national level by a Decree of the Ministry of the Interior. The levy remained substantially the same until the entry into force of art. 10, of the Dl. n. 66/1989, which abolished the levy with effect from 1 January 1989. In our system, therefore, any levy connected to tourist overnight stays disappeared, up to the year 2010. With art. 14, paragraph 16, lett. e) of Legislative Decree n. 78/10, a tourist tax was introduced to be paid by those staying in the accommodation facilities of the city of Rome Capital, to be applied according to gradual criteria in proportion to their classification up to the maximum amount of Euro 10 per night of stay. This provision was not of a national nature, but served exclusively to guarantee the economic-financial balance of the ordinary management of the City of Rome. Subsequently, in the context of the revision of local taxation triggered by the reform of Title V of the 2001 Constitution, art. . 4, paragraph 1, Legislative Decree. n. 23/11, introduced the tourist tax in force, extended to the whole national territory and no longer limited to the city of Rome Capital. Unlike the Roma Capitale tourist tax, the tourist tax has a maximum limit of 5 euros per night of stay, against 10 of the contribution. The proceeds from the withdrawals related to the tourist overnight stay are intended to finance interventions connected with the assumption on the basis of which the tax is paid.The tourist tax has several ‘versions’ of application: – Disembarkation fee: alternative to the tax of stay and can be applied by the Municipalities located in the smaller islands or by the Municipalities in whose territory there are smaller Islands. It is collected by the scheduled carrier that carries out the transport and is applied up to 2.50 euros per person; – Contribution for volcanic areas: additional to the landing fee and can be applied by the Municipalities for access to regulated areas for reasons environmental, close to volcanic phenomena. It is collected by the volcanological guide and is applied up to 5 euros per person; – Landing fee for the Municipality of Venice: an alternative landing fee to the tourist tax for access to the Ancient City and to the other smaller islands of the lagoon. Both the tourist tax and the disembarkation tax can be increased by the Municipality up to 10 euros per overnight stay / disembarkation; – Tourist tax for cities with intense tourist flows: in the provincial capital municipalities that have 20 tourist flows times higher than those of residents, the tourist tax can be applied with a maximum limit of 10 euros per night instead of the ordinary 5 euros per night. 4, paragraph 3, of the Legislative Decree. n. 23/2011 provided for the issue of a Ministerial Decree. coordination of the application part of the tourist tax. This decree has never been issued, therefore the provisions of each municipal regulation apply.The tourist tax is applied per night per person, with the following corrections (for which each taxpayer must check the application regulation): often provided for reductions / exemptions of an objective nature, such as the non-application of the tax in certain periods of the year in which the overnight stay occurs; Subjective exemptions / reductions are often provided, such as exemptions / reductions for children under a certain age limit provided for by the Regulations, exemptions for disabled people and their carers, exemptions for overnight stays made by residents of the Municipality, etc.; a maximum period of application of the Tax is envisaged, after which the Tax is no longer applied based on the nights of overnight stay. The methods of payment of the Tourist Tax: the Tourist Tax must be paid at the end of the overnight stay together with the price of the overnight stay (with distinct annotation in the payment receipt with respect to the amount of the overnight stay). In the case of short rentals for tourism purposes with intermediation of “on-line” portals, the tourist tax is paid directly to the portal manager, while in the event that there is no intermediation, the tourist tax is paid directly to the landlord The manager of the structure pays the amounts to the Municipality, at the deadlines set by the Regulations, in the following ways: postal current account; c / c Treasury; F24, only if the Municipality has signed a specific agreement with the Revenue Agency; “PagoPA”. The landing fee is paid to the carrier carrying out scheduled transport together with the ticket price, while the contribution for volcanic areas is paid directly to the volcanological guide. There are no legal exemptions or reductions from the payment of the living room, in light of the pandemic crisis. However, many bodies have deliberated, on their own accord, the non-application of the tourist tax for the years 2020 and 2021.
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