the new Tax will be applied only to the Italian Yacht owners, no matter of the Flag and the Country where the Yacht will be used ; in other words foreign owners have not to pay the new mooring Fee
così ci scrive il nostro fiscalista Dott. Ezio Vannucci
Dear all,
yesterday the Italian Senate approved the modification to the law no. 214/2011 art. 16 containing the new Mooring Fee ;
further to the modifications approved the new Tax will be applied only to the Italian Yacht owners, no matter of the Flag and the Country where the Yacht will be used ; in other words foreign owners have not to pay the new mooring Fee .
The reason of this decision is due that the mooring fee was considered has a staying tax , where the Italian resident could not pay if the Yacht was moved outside Italy , on the other hand the foreign owner was obliged to pay it if he wanted to stay in Italian waters ; with the modification it happens that only Italian owners are obliged to pay the mooring Fee .
The modification has been already approved by the Senate of Parliament and then it will be passed to the Camera of Parliament for the definitive approval .
Below the important point of the modification approved :
F2) after the first period, has been insert the following : “ the tax is not to be applied to non resident subject or subject not having permanent establishment in Italy owning Yacht , only in the case that the ownership is not related to Italian resident ( both individuals or companies ) , the tax is not to be applied also to the Commercial Yacht also if owned by an Italian company or/and with Italian Flag .
f2) dopo il primo periodo, è inserito il seguente: “La tassa non si applica ai soggetti non residenti e non aventi stabili organizzazioni in Italia che posseggano unità da diporto, sempre che il loro
possesso non sia attribuibile a soggetti residenti in Italia, nonché alle unità che costituiscano bene strumentale di aziende di locazione e noleggio, incluse quelle di cui alla legge 8 luglio 2003, n.172.”
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