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Cortina d'Ampezzo
Tourist Tax
<p>Deadline for presentation of quarterly communication and payment for 3rd quarter 2022: 15 October 2022</p><p>Access link to the Pegaso Stay Tourist program: <a href="/cortina.impostasoggiorno.it" title="Link a cortina.impostasoggiorno.it" >cortina.impostasoggiorno.it</a></p><p>Extension of the annual declaration to the Revenue Agency for 2020 and 2021 to 30 September 2022 (D.L. simplifications 73/2022)</p>
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Descrizione
All managers of accommodation facilities are informed that the Ministry of Economy and Finance, with the Decree of 04/29/2022, approved the ANNUAL DECLARATION form for the Tourist Tax, accompanied by the relative instructions for filling in, to send by 30 September 2022 to the Revenue Agency (extended with D.L. simplifications 73/2022).
The annual return must be sent by the managers / lessors TELEMATICALLY through the portal of the Revenue Agency, using their SPID, or also using CAF, accountants, etc.
The returns relating to the tax years 2020 and 2021 must be submitted by the deadline of 30/09/2022.
To obtain the data to be transmitted electronically, the Pegaso Stay Tourist tax management program must be accessed with the access credentials already in the possession of the accommodation facilities.
For information and clarifications, contact the call center of the Revenue Agency 800 90 96 96 (from a landline), 06 9668907 (from smartphone) or consult the website of the Ministry of Economy and Finance.
The reporting obligations and quarterly payment remain unchanged, pursuant to the provisions of the municipal tax regulation.
Link for online submission of the annual tourist tax return:
Tourist tax online declaration
Paper form of the tourist tax declaration
Instructions for compilation
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Due to the national adjustment of payments with the PagoPA platform, the management program of the Tourist Tax has been changed.
Access link to the Pegaso Stay Tourist program: cortina.impostasoggiorno.it
In case of payment after the deadline, the current legislation (Article 180 of Legislative Decree 34/2020) provides for the application of interest and the penalty for late payment.
News introduced by art. 180 of the D.L. n. 34 of 19/05/2020 (Relaunch Decree) on the Tourist Tax, particularly significant for managers:
- The manager of the accommodation facility is responsible for paying the tourist tax with the right of recourse to the taxable person. This change makes the manager directly responsible for the payment to the Municipality of the sums due as a tourist tax regardless of whether the guest has made the payment or not, therefore it will no longer be necessary to fill in and send the refusal form for payment by of the guest.
- The declaration must be submitted cumulatively and exclusively electronically by June 30 of the following year in the manner approved by decree of the Ministry of Economy and Finance.
- The penalties for omitted-unfaithful declaration and omitted-delayed-partial payment to be paid by the facility manager have been modified.
With City Council resolution no. 10 of 31 July 2017 it was resolved to apply the tourist tax starting from 1 December 2017. The tax is payable by non-residents in the Municipality of Cortina d'Ampezzo who stay overnight in the accommodation facilities of the municipal area, as defined by current legislation - regional, state - on tourism and agritourism activities.
The tax is payable per person and for each overnight stay, up to a maximum of 5 consecutive nights, applying the rates established by the Municipal Council resolution no. 203 of 01/12/2015 until 31/05/2018 and with the resolution of the Municipal Council n. 22 of 08/02/2018 starting from 01/06/2018 and according to the methods and terms established by the Municipal Regulations approved by resolution no. 68 of 11/27/2015 and subsequent amendments.
COMMUNICATION
The manager of the accommodation facility communicates no. of overnight stays and the relative amount collected (Article 7 of the Municipal Regulations).
The communication must be completed and submitted even in the event that there have been no overnight stays.
The tax is payable by non-residents in the Municipality of Cortina d'Ampezzo who stay overnight in the accommodation facilities of the municipal area, as defined by current legislation - regional, state - on tourism and agritourism activities.
Come fare
QUARTERLY COMMUNICATION SUBMISSION METHOD
The communication must be completed and submitted electronically using the tourist tax management software, which the Municipality of Cortina has made available to all accommodation facilities on its website.
To access this software, the manager of the accommodation facility must enter a password previously communicated to him via email from the tax office of the Municipality.
The initial password is assigned through a specific request to the tax office, communicating the name of the accommodation, the name of the manager and an email address.
To access the new Pegaso Stay Tourist tourist tax management program, click on the following link cortina.impostasoggiorno.it
PAYMENT
The manager of the accommodation facility collects the tax by issuing a receipt to the guest.
The manager is obliged to pay the collected sums to the Municipality by the 15th day of the month following the calendar quarter of reference by means of the PagoPA payment method directly from the tourist tax management program or through the channels (online and physical) of banks and other Payment Service Providers (PSP), such as:
- at bank agencies
- using Home Banking from PSP (looking for the PagoPA logo)
- at bank ATMs (if enabled)
- at the Sisal, Lottomatica stores
DEADLINES
Annual declaration 2020: 30 September 2022
Year 2022:
Quarterly communications and payment:
I trim. 2022 (Jan / Feb / Mar): April 15, 2022;
II trim. 2022 (April / May / June): July 15, 2022;
Q3 2022 (July / August / September): October 15, 2022;
IV quarter 2022 (Oct / Nov / Dec): January 15, 2023;
2021 annual declaration: 30 September 2022
Cosa serve
Modulistica
Cosa si ottiene
Tempi e scadenze
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Accedi al servizio
Normative reference (updated tourist tax regulation):
Casi particolari
EXEMPTIONS
They are exempt from payment, as established by art. 4 of the Municipal Regulations:
a) those registered in the registry of residents of the Municipality of Cortina d'Ampezzo;
b) minors within the twelfth year of age;
c) members of the police, civil protection, as well as the National Fire Brigade who stay overnight for service needs;
d) in case of disasters and major events identified by the Administration:
- all the volunteers of the provincial, regional and national civil protection;
- members of voluntary associations;
e) workers in accommodation facilities, shops and artisan businesses located in the Municipality of Cortina d'Ampezzo;
f) those who stay overnight for medical visits / hospitalizations carried out in the municipal area. The exemption applies to the patient and to an accompanying person limited to the period of hospitalization and to the overnight stay before and after the day of the medical examination.
g) in the event of events with regional, national and international significance, the Municipal Administration, with a specific resolution of the City Council, will be able to identify new categories of exemption from the Tourist Tax
In cases of exemption under letters c), d) e), f), and g) the manager of the accommodation facility must have the guest fill in and sign the exemption certificate form (FORM B)