- The company Alfa S.r.l. wants to establish a “distributed nautical hotel” structure.
- The structure will consist of a centralized unit and at least seven yachts for accommodation.
- The yachts will be leased to customers under a rental contract.
- The company wants to know the applicable VAT rate for the services provided to customers staying in the structure.
- The company refers to a law that allows a 10% VAT rate for services provided to customers staying in certain types of accommodation.
- The company mentions that a previous law has been repealed, but regions can still define and regulate other types of tourist accommodation.
- The company mentions that principles and objectives for the development of the tourism system should be defined through a decree, in agreement with the Conference of State Regions.
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.