Tourism tax for the city of Vicenza (english)
Updated to: 18/05/2021
Decree-Law No. 34 of 19/05/2020, converted into Law No. 77 of 20/07/2020, has amended the role of Hotel Manager, laying down, in Article 180, that "the manager of the accommodation facility is liable for payment of the tourist tax ... with right of recourse against the taxable persons", i.e. the guests who stay overnight at the hotel.
This amendment results in substantial changes in the criminal, civil, and administrative-fiscal fields. The Manager, moreover, must submit electronically, by 30 June of the following year, an annual statement pursuant to the instructions to be provided by ministerial decree.
The foregoing is without prejudice to the obligations laid down by law and by Municipal Regulations.
The Manager, as person liable for the payment, must pay the tourist tax to the Municipality regardless of payment by his own guests: any refusal by the guest to pay the tax is no longer relevant.
A Hotel Manager, therefore, operates as person liable for the tax, becoming personally bound to make payment with possible recourse against the taxable persons, i.e. against those who stay overnight at the facility managed by him.
In the municipality of Vicenza, tourism tax has entered into force since May 1st 2012.
The city council has made some amendments to the regulations by deliberations no.16 of April 30th 2014 and no.1 of January 31th 2017 and it has amended the tax rate by deliberations no.64 of April 15th 2014 and no.5 of January 10th 2017. Therefore, the new tax rate has entered into force since January 10th 2017 and it was also confirmed for the year 2019 by deliberation of city council no. 58/186794 of Dicember 12th 2018.
What is the good of tourism tax
Tourism tax aims at financing intervention in the area of tourism, including those supporting accommodation facilities, maintenance works, protection and recovery of local cultural and environmental assets and local public services.
Who is the tourism tax taxable person
Tax tourism has to be paid by those people who, even though not residents in Vicenza, stay overnight in the accommodations facilities within the municipal territory, for a maximum of 5 consecutives or non-consecutives overnights as long as it occurs within the same month in the same accommodation facility.
Tourism tax is proportionate per person and night and it is commensurate with the price stay and the available services provided by the accommodation facilities.
Practical example: if a couple stay in a double room for a cost of more than 25€, each of them should pay 2€ per day for a maximum of 5 consecutives or non-consecutives days. This occurs because the tourism tax is proportionate to person and night (as established in the article 5 paragraph 2 of the municipal regulations) commensurate with the room price range.
Tourism tax payment exempts are:
- children under the age of 14;
- the sick and those who assist patients admitted to health care facilities within the municipal territory (one carer for each patient);
- bus drivers and tour guides assisting groups organized by travel and tourist agencies;
- police forces, local police and fire brigades who stay for service requirements;
- religious people at religious houses of hospitality;
- people with disabilities who are not self-sufficient and their carer.
These people become exempts from the tourism tax payment after showing a self-certification for each exemption seeker, pointing out the reason why that exemption has been required.
How much is the tax
For campgrounds, hostels and boarding schools steered by religious people: fixed tax of 0.50€ per person per night.
For extra-hotels facilities such as rooms for rent, accommodations, B&B, residences and other structures: 2€ per person per night.
For the organized groups made up of more than 20 paying people, tourism tax is divided into two categories:
- first category: a tax equal to 0.50€ per person per stay (in rooms up to 25€ per person);
- Second category: a tax equal to 1€ per person per stay (in rooms ranging from 25.01 to 55* €)
* If the cost is higher than 55€ per person per stay, the tax provided for individual guests will be employed.
For the individual guests of the hotels, the tax is equal to:
- 1€ per person ( for a stay in rooms up to 15€ per person per night);
- 1.50€ per person (for a stay in rooms ranging from 15.01€ to 25€ per person per night);
- 2€ per person (for a stay in rooms ranging from 25.01€ to 70€ per person per night);
- 2.50€ per person (for a stay in room ranging from 70.01€ to 130€ per person per night);
- 3€ per person (for a stay in rooms of more than 130€ per person per night).
How to pay
The tax has to be deposit to the accommodation facility manager along with the amount intended for the stay.
- Imposta di soggiorno modifica tariffe delibera n.5 anno 2017 di giunta comunale
- Imposta di soggiorno modifica del regolamento delibera n.1 anno 2017 di consiglio comunale
- Verbale di deliberazione della Giunta Comunale n. 64 del 15.04.2014 avente per oggetto " Imposta di Soggiorno - modifica della misura dell'imposta"
- Verbale di deliberazione del Consiglio Comunale n. 16 del 30.04.2014 avente per oggetto "modifica del regolamento per l'applicazione dell'imposta di soggiorno nella città di Vicenza"
- Delibera numero 18 del consiglio comunale 12 maggio 2015
- Decreto legislativo n. 23 del 14.03.2011, art.4 - imposta di soggiorno
- Verbale di deliberazione del Consiglio comunale n.14 del 29.03.2012 avente per oggetto "Istituzione dell’imposta di soggiorno ed approvazione del relativo regolamento"
- Regolamento per l’applicazione dell’imposta di soggiorno nella città di Vicenza
- Verbale di deliberazione della Giunta comunale n. 86 del 05.04.2012 avente per oggetto "Approvazione delle modalità di applicazione della misura dell’imposta"
Where and when
Palazzo ex Coreco
Phone: 0444222351 e 0444222349
only by telephone appointment
- Tuesday and Thursday from 8.30 am to 12.30 pm
- Wednesdays from 8.30 am to 12.30 pm by appointment only
Forms and documents
- Autocertificazione per esenzione versamento imposta soggiorno (Formato: RTF, PDF)
- Cliente: Dichiarazione di rifiuto del versamento dell’imposta di soggiorno (Formato: PDF)
- Gestore: Dichiarazione di rifiuto del versamento dell’imposta di soggiorno da compilare a cura del gestore della struttura ricettiva (Formato: PDF)
- Schede rifiuto versamento imposta per gruppi (da compilare a cura del responsabile del gruppo organizzato) (Formato: PDF)
- Schede rifiuto versamento imposta per gruppi (da compilare a cura del gestore della struttura ricettiva per i gruppi organizzati) (Formato: PDF)
- Vocabolario tributario (Formato: RTF, PDF)
- Guida alla compilazione Modello 21 (Formato: PDF)
- Conto della gestione dell'agente contabile - Modello 21 allegato D.P.R. n. 194/1996 (Formato: RTF, PDF)