(15% instead of 23%) on the same tax base and, in addition, of excluding the application of VAT and all related formal obligations, with a clear impact on the prices subsequently charged. IV. OLIVE OIL (AND OLIVE OIL TOURISM) “Italian olive-growing culture is a source of pride and excellence for the Italy, embodying the unique cultural values and identities of numerous distinct territories. Today, this heritage is finding a new central role through its synergy with tourism”19. Olive oil, therefore, is also a gastronomic product capable of conveying the cultural values of each individual territory involved in its production. At least until 2020, the Italian legislator did not pay much attention to the taxation of olive oil, which was subject to the criteria for determining agricultural income and fell within the scope of Article 34 of the VAT Act, as described above (with a rate of 4% and a deduction percentage of 4%). In 2020, however, recognizing the great cultural value of olive oil and the impact it could have on the development of tourism, it decided to extend to olive oil tourism the regulations governing wine tourism. In particular, with Law Dec. 27, 2019, no. 160 (Financial Law for 2020), paragraphs 513 to 514 of Art. 1, it was defined olive oil tourism as a whole of “all activities related to learning about olive oil carried out at the place of production, visits to places where olive trees are grown, produced or where tools used for olive cultivation are displayed, tasting and marketing of the farm’s olive oil production, including in combination with food, educational and recreational initiatives in the areas where olive trees are grown and olive oil is produced”, and it has been envisaged that, as of 1 January 2020, the provisions referred to Law Dec. 27, 2017, no. 205 (Financial Law for 2018), paragraphs 502 to 505 of Art. 1, on wine tourism should also extend to the phenomenon of olive oil tourism 20. This means that the trader (but not only the farmer) is allowed to accede to olive oil tourism field taking into account different schemes/solutions: (i) or with the agritourism model; (ii) or with a different easier forms of rural tourism 19 See Roberta Garibaldi in the first Report on Oil Tourism in 2024. 20 Also the definition of the two sectors is very similar. Law Dec. 27, 2017, no. 205 (Financial Law for 2018), paragraphs 502 to 505 of Art. 1, in fact, defines wine tourism as a whole of “all wine knowledge activities carried out in the place of production, visits to the places of cultivation, production or display of the tools useful for the cultivation of the vine, tasting and marketing of winery wine productions, including in combination with food, initiatives of an educational and recreational nature within the wineries”. 534 PAOLA MILIOTO
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