Pursuant to the “Regulations on the Tourist Accommodation Contribution of Roma Capitale”, specifically Article 3 (Taxable Subject), anyone staying in accommodation facilities, holiday rentals, and properties referred to in Article 2 (Prerequisite for the contribution) who is not a resident of Roma Capitale is required to pay the amount due as a Tourist Contribution (Tourist Tax) to the Persons Responsible for the contribution as per Art. 4, paragraph 1 (Persons responsible for payment), except for express and documented cases of Exemption falling under the categories listed in Article 5 (Exemptions).
Annex 1 - Minutes of the Resolutions of the City Executive Committee
Annex 2 - Minutes of the Resolutions of the City Assembly
EXCERPT
Article 3
Taxable Subject
1. The taxable subject of the Tourist Contribution is anyone staying in accommodation facilities, holiday rentals, and properties referred to in Article 2 who is not a resident in the territory of Roma Capitale.
2. The taxable subject is obliged to pay the amount due as a Tourist Contribution to the Persons Responsible for the contribution referred to in Art. 4, paragraph 1.
Article 5
Exemptions
1. The following are exempt from paying the Tourist Contribution:
a) those staying at youth hostels;
b) those staying in accommodation facilities, holiday rentals, and properties referred to in Art. 2 of these Regulations located in the extra-urban enclave of Roma Capitale known as the “territorial hamlet of Polline and Martignano”;
2. The following are also exempt from paying the Tourist Contribution:
a) minors up to the age of ten;
b) individuals requiring medical treatment and those assisting patients admitted to healthcare facilities, at a rate of one companion per patient, as well as parents accompanying minors under eighteen who require treatment. The patient or companion must sign a specific declaration, provided to the Person Responsible for the contribution pursuant to Presidential Decree No. 445 of December 28, 2000, and subsequent amendments, stating the personal details of the patient and the companion or parents, the place of treatment or care, and the reference period of the health services and/or hospitalization;
c) coach drivers and tour leaders providing assistance to groups organized by travel and tourism agencies. The exemption applies to each coach driver and to one tour leader for every 25 participants, subject to a declaration provided to the Person Responsible for the contribution pursuant to Presidential Decree No. 445 of December 28, 2000, and subsequent amendments, stating the personal details of the exempt subject, the period of stay, and the number of group members;
d) personnel belonging to the State Police and other armed forces staying for the performance of public order and security activities, as defined in the Consolidated Law on Public Security (R.D. June 18, 1931, No. 773) and the related implementing Regulation (R.D. May 6, 1940, No. 635). The exemption is subject to the submission to the Person Responsible for the contribution of suitable documentation issued by the organization of belonging, certifying the prescribed conditions—namely that the stay is determined by the performance of public order and security activities—with an indication of the number of operators and the period of stay;
e) personnel of the accommodation facilities referred to in Art. 2 who perform their work activities there;
f) those for whom, regardless of their place of residence, conditions exist for immediate and temporary emergency housing assistance, activated by Civil Protection in the accommodation facilities of Roma Capitale, in the event of extraordinary and unpredictable events;
g) those staying in accommodation facilities following measures adopted by public authorities to deal with social and health situations, as well as emergencies, resulting from calamitous or extraordinary events or for humanitarian relief purposes;
h) volunteers providing service during calamitous or extraordinary events for humanitarian relief purposes, subject to a declaration provided to the Person Responsible for the contribution pursuant to Presidential Decree No. 445 of December 28, 2000, and subsequent amendments, stating the prescribed circumstances, the number of operators, and the duration of the stay;
i) persons with severe disabilities, whose condition of disability is certified pursuant to Article 3, paragraph 3, of Law No. 104 of 1992 (and similar provisions in the countries of origin for foreign citizens) and the family caregiver, as identified by Article 1, paragraph 255, of Law No. 205 of December 27, 2017. The exemption is subject to the issuance to the Person Responsible for the contribution, by the interested party, of a declaration made pursuant to Presidential Decree No. 445 of December 28, 2000, and subsequent amendments.
