Tax Observatory › Direct taxes and returns › Beach establishments at the Lidi di Comacchio: state concession fee, IMU and the season’s accounts

Beach establishments at the Lidi di Comacchio: state concession fee, IMU and the season’s accounts

The holder of a concession over state-owned maritime land is liable for IMU on the buildings of the beach establishment, pays the concession fee and the regional tax, and depreciates works that at the end of the concession pass to the State or must be removed. The accrual-basis rules determine how the financial year is closed after the season.

Anyone running a beach establishment (stabilimento balneare) or a kiosk on state-owned maritime land at the Lidi di Comacchio is liable for IMU (municipal property tax) on the buildings standing on it: art. 1, paragraph 743, of Law 160/2019 provides that, where state-owned land is held under concession, the taxpayer is the concession holder. Under ordinary accounting (contabilità ordinaria) the state concession fee is deducted on an accrual basis, while IMU and the regional tax on concessions are deducted in the year of payment; under simplified accounting (contabilità semplificata) payment generally governs the fee as well (art. 66 TUIR, the Italian Consolidated Income Tax Act). Works on the beach follow ordinary depreciation or, for businesses under ordinary accounting, the financial amortisation (ammortamento finanziario) of art. 104 TUIR (from 2027, art. 113 of Legislative Decree 117/2026).

IMU: cadastral category and taxable base

The guidance of the Agenzia delle Entrate (Italian Revenue Agency), set out in the Docfa handbook of the Marche Regional Directorate, which refers to circular letter No. C3/10980 of 21 February 2001 and to note prot. 216473 of 7 December 2016 of the Central Cadastre Directorate, assigns category C/5 to simple structures offering basic services, such as the hire of beach umbrellas and deckchairs, and category D/8 to complex units that, under single management, also include a bar and catering. Portions of beach without buildings are recorded in category F/1, with no cadastral income. Cadastral classification follows local criteria and practice: what counts is the cadastral record (visura) of each establishment.

The taxable value is obtained by increasing the cadastral income by 5 per cent and applying a multiplier of 140 for category C/5 and 65 for group D, excluding D/5 (paragraph 745). For group D the base rate is 0.86 per cent, of which 0.76 per cent is reserved for the State, and the municipality may raise it to 1.06 per cent or reduce it to 0.76 per cent (paragraphs 744 and 753). For category C/5 the base rate is also 0.86 per cent, which the municipality may raise to 1.06 per cent or reduce to zero (paragraph 754).

Example at the base rate: for a D/8 unit with a cadastral income of EUR 4,000, the taxable base is 4,000 × 1.05 × 65 = EUR 273,000 and the annual tax is EUR 2,347.80, of which EUR 2,074.80 goes to the State and EUR 273.00 to the municipality. The applicable rate is in the Municipality of Comacchio’s rate schedule on the website of the Department of Finance, effective for the year if published by 28 October (paragraph 767). Instalments fall due on 16 June and 16 December (paragraph 762).

IMU on business property is deductible from business income and not deductible for IRAP (regional tax on productive activities) purposes (paragraph 772); the deduction is taken in the year of payment (art. 99, paragraph 1, TUIR).

State concession fee and regional tax

The fee for tourist and recreational concessions is annual (art. 03 of Decree-Law 400/1993) and is the consideration for the use of public property. In Emilia-Romagna the concession is granted and managed by the municipality (art. 3, paragraph 3, letter a, of Regional Law 9/2002) and the fee is payable in the amount set by national legislation (art. 9, paragraph 1, of Regional Law 9/2002). Under ordinary accounting it follows the accrual basis: for contracts with periodic consideration, the expense is deemed incurred on the date it accrues (art. 109, paragraph 2, letter b, TUIR). Any portion paid in the year but relating to the following period, according to the period stated in the concession instrument or in the payment notice, is recorded as a prepaid expense (risconto attivo, art. 2424-bis of the Civil Code); any portion accrued but unpaid is recorded as a liability.

Concessions on the Emilia-Romagna coast, including those in the Ferrara part of the Po Delta, are subject to the regional tax on concessions of state-owned maritime property, equal to 5 per cent of the fee (art. 9, paragraph 2, of Emilia-Romagna Regional Law No. 1 of 27 December 1971). It is payable by the concession holder (art. 8 of the same law) and collected by the municipalities (art. 10 of the same law and art. 9 of Regional Law No. 9 of 31 May 2002). It cannot be passed on and is therefore deductible in the year in which it is paid (art. 99, paragraph 1, TUIR).

Works on the beach and depreciation

Unless the concession instrument provides otherwise, when the concession ends the non-removable works built on the state-owned area are acquired by the State without compensation, subject to the authority’s power to order their demolition and the restoration of the site (art. 49 of the Navigation Code; for a new award, art. 4, paragraphs 8 and 9, of Law 118/2022). They are assets to be transferred free of charge (beni gratuitamente devolvibili): instead of depreciation under arts 102 and 103, art. 104 TUIR allows a constant annual financial amortisation charge equal to the cost, less any contributions from the granting authority, divided by the number of years of the concession, including fractions. If the term changes, the annual charge is proportionally reduced or increased from the year in which the change was agreed. Art. 66, paragraph 2, TUIR refers, for businesses under simplified accounting, only to arts 102 and 103: in our view, financial amortisation is therefore reserved for ordinary accounting.

Removable equipment (beach umbrellas, sunloungers, furniture) is depreciated under art. 102 TUIR using the depreciation coefficients of the Ministerial Decree of 31 December 1988 (art. 102, paragraph 2, TUIR); for assets with a unit cost not exceeding EUR 516.46 the expense is fully deductible in the year (art. 102, paragraph 5). In the financial statements, depreciation follows the asset’s remaining useful life (art. 2426, point 2, of the Civil Code), which for a work to be transferred to the State does not extend beyond the term of the concession. The art. 104 charge is deductible only to the extent charged to the income statement (art. 109, paragraph 4, TUIR): the tax choice must be coordinated with the statutory depreciation plan.

The sensitive point is the term itself. In our view, where the term is set by law rather than agreed with the authority, the application of art. 104, paragraph 2, is not settled, and the choice should be explained in the notes to the financial statements and in the working papers. Depreciation charges are multi-year components: cost, contributions and the assumed term must be documented for the whole life of the work.

The season in the year-end accounts

Under ordinary accounting, amounts collected by 31 December for season tickets and bookings for the following season are not revenue of the year, because consideration for services is deemed earned when the services are completed (art. 109, paragraph 2, letter b, TUIR): they are recorded as advances received. For VAT purposes, by contrast, the transaction is deemed to take place on the date of payment, up to the amount paid (art. 6, fourth paragraph, of Presidential Decree 633/1972).

Costs paid in advance, such as insurance premiums or the fee for the following period, are deferred. Bar and kiosk stock is recorded in the inventory, which must be drawn up every year and signed within three months of the deadline for filing the income tax return (art. 2217 of the Civil Code), using the criteria of art. 92 TUIR. For businesses under simplified accounting, income is instead the difference between revenue received and expenses paid in the period (art. 66 TUIR). For seasonal employees, only the allocation of the cost to the year in which the work is performed matters here; contracts and employment formalities require separate analysis.

VAT on beach services

Table A, Part III, of Presidential Decree 633/1972 contains no entry for beach services. In our view, the hire of beach umbrellas, sunloungers and changing cabins is therefore subject to the standard rate of 22 per cent (art. 16). The supply of food and beverages is taxed at 10 per cent (point 121). For services provided in premises open to the public and for food and beverage supplies, an invoice is required only if requested by the time the transaction takes place (art. 22, points 2 and 4, of Presidential Decree 633/1972). The daily takings from these transactions must be recorded and transmitted electronically to the Agenzia delle Entrate (art. 2, paragraph 1, of Legislative Decree 127/2015).

Concessions and tenders: the law in force

Under the text in force on 26 October 2026, art. 3, paragraph 1, of Law 118/2022 keeps effective until 30 September 2027 the tourist and recreational concessions that were in place on 27 August 2022 on the basis of extensions or renewals; those awarded through a competitive procedure retain the expiry date stated in their concession and in any event remain in force until that date (paragraph 2). Competitive procedures and the start of new concession relationships decided by the granting authority before 30 September 2027, with adequate reasons, are preserved (art. 1, paragraph 1, letter a, point 1.1, of Decree-Law No. 131 of 16 September 2024, converted into law by Law No. 166 of 14 November 2024). If objective reasons prevent the competitive procedure from being completed by 30 September 2027, the competent authority, which in Emilia-Romagna is the municipality for tourist and recreational concessions (art. 3, paragraph 3, letter a, of Regional Law 9/2002), may postpone the deadline by a reasoned measure, for the time strictly necessary and not beyond 31 March 2028. Art. 4, paragraph 3, requires award procedures to be launched by 30 June 2027 and grants the outgoing concession holder, where a new holder takes over, compensation (paragraph 9) payable by the incoming holder, equal to the investments made and not yet depreciated, net of any public aid not repaid, plus a fair return on the investments of the last five years. The compensation is determined by a sworn expert valuation (perizia asseverata) obtained by the authority before the call for tenders is published. The valuation is entrusted to professionals appointed by the authority from five names put forward by the President of the National Council of Chartered Accountants and Accounting Experts, and its costs are borne by the outgoing holder; the new concession relationship is completed only after the incoming holder has paid at least 20 per cent of the compensation. It is not settled whether investments not yet depreciated are measured on the statutory or on the tax basis: the two figures should be kept reconciled.

In practice

• By 16 December: IMU balance, after checking the cadastral record and the Municipality of Comacchio’s rate schedule.
• Before the year-end close: compare the concession instrument with the register of depreciable assets, separating non-removable works from equipment, with a reasoned choice between arts 102 and 104 TUIR for businesses under ordinary accounting.
• When preparing the financial statements: prepaid expenses on the fee and insurance, advances for the following season recorded as liabilities with VAT already accounted for on collection, and the inventory of bar and kiosk stock.
• To be kept: the concession instrument, receipts for the fee and the regional tax, IMU payment forms (F24), cadastral records, invoices for the works and the depreciation plan, which are also useful for the valuation of the compensation.

Frequently asked questions

Who pays IMU on the buildings of a beach establishment built on state-owned land?

The concession holder, as expressly provided by art. 1, paragraph 743, of Law 160/2019. If the establishment is classified in group D, the tax calculated at 0.76 per cent goes to the State and the excess, which already amounts to 0.10 per cent at the base rate of 0.86 per cent, goes to the municipality (paragraphs 744 and 753).

Is the 5 per cent regional tax on the fee deductible?

Yes. It is a tax that cannot be passed on and is deducted from business income in the year in which it is paid (art. 99, paragraph 1, TUIR), unlike the fee, which under ordinary accounting follows the accrual basis.

Are season tickets sold in December for the following season revenue for the current year?

Under ordinary accounting, no: revenue is deemed earned when the service is completed (art. 109, paragraph 2, letter b, TUIR). Under simplified accounting, collection governs instead (art. 66 TUIR). For VAT purposes the transaction always takes place on collection, and the tax is accounted for in the period of payment.

Sources

Law No. 160 of 27 December 2019, art. 1, paragraphs 743, 744, 745, 753, 754, 762, 767 and 772 (text in force on 26/10/2026, Normattiva)

Presidential Decree No. 917 of 22 December 1986 (TUIR), arts 66, 92, 99, 102, 104 and 109 (text in force on 26/10/2026, Normattiva); Legislative Decree No. 117 of 19 June 2026, art. 113 (applicable from 1 January 2027)

Ministerial Decree of 31 December 1988 (depreciation coefficients)

Presidential Decree No. 633 of 26 October 1972, arts 6, 16 and 22 and Table A, Part III, points 120 and 121 (Normattiva)

Legislative Decree No. 127 of 5 August 2015, art. 2 (text in force on 26/10/2026, Normattiva)

Civil Code, arts 2217, 2424-bis and 2426 (Normattiva)

Navigation Code, art. 49 (Normattiva)

Decree-Law No. 400 of 5 October 1993, converted into law by Law No. 494 of 4 December 1993, art. 03 (Normattiva)

Law No. 118 of 5 August 2022, art. 3, paragraphs 1-3, and art. 4, paragraphs 3, 8 and 9 (text in force on 26/10/2026, Normattiva), and Decree-Law No. 131 of 16 September 2024, converted into law by Law No. 166 of 14 November 2024, art. 1 (Normattiva)

Emilia-Romagna Regional Law No. 1 of 27 December 1971, arts 7-10, and Emilia-Romagna Regional Law No. 9 of 31 May 2002, arts 3 and 9 (Demetra, Legislative Assembly of Emilia-Romagna)

Agenzia delle Entrate, Marche Regional Directorate, Docfa handbook, Appendix 1 “Stabilimenti balneari”