Studio PonchioSTPTax Observatory · Guide · July 2026
Agriturismo (the Italian farm holiday business): administrative and tax aspects
L. 96/2006 and the special regimes — Agriturismo: connection with farming, flat-rate taxation and compliance
Agriturismo is an activity connected with farming: the requirement that the main agricultural activity remain predominant is the condition on which the whole regime rests, both administrative and fiscal.
Direct taxes: pursuant to art. 5, paragraph 1, of Law No. 413 of 30 December 1991, agritourism income is determined by applying a 25% profitability coefficient to the revenue from the activity, net of VAT. The rule identifies who is covered by exclusion: it applies to all taxpayers other than those referred to in letters a) and b) of paragraph 1 of art. 87 of the TUIR (Consolidated Income Tax Act) — now art. 73, following the renumbering carried out by Legislative Decree No. 344 of 12 December 2003. The flat-rate regime therefore excludes only capital companies (società di capitali) and commercial entities, while it covers individual agricultural entrepreneurs, simple partnerships (società semplici), general and limited partnerships (società in nome collettivo and in accomandita semplice), and non-commercial entities. The taxpayer may opt out of the regime pursuant to paragraph 3: the option is binding for three years and should be assessed case by case, since where significant investments are involved the analytical deduction may prove more favourable than the flat-rate one.
VAT: a special regime with a flat-rate deduction of 50% of the tax on taxable transactions, here too with the option of the ordinary regime: which one pays off depends on the investments under way.
Administrative: municipal SCIA (certified notice of commencement of business), regional classification, limits on meals and accommodation tied to the predominance test, ISTAT reporting and the imposta di soggiorno (tourist tax) where it applies.
The firm assesses whether the flat-rate or the ordinary regime is preferable, checks that the activity is properly connected with the farming business and handles the start-up formalities.