Agriturismo (the Italian farm holiday business): administrative and tax aspects

Agriturismo (the Italian farm holiday business): administrative and tax aspects

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: for sole-trader farmers and società semplici (simple partnerships) the agriturismo income is determined on a flat-rate basis at 25% of revenue (art. 5 L. 413/1991), unless the ordinary regime is elected.

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.

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