(according to the European definition), such as the inclusion of the farm in special tourist-gastronomic routes; (iii) or again with models of mere hospitality, such as the “simple” model of bed and breakfast undermined in the main olive oil-producing areas. This possibility of choice is make possible by the current legislative system that admits varied forms of access to certain collateral activities to simple agricultural production21. What is important to highlight is that, the activity must comply with the guidelines issued on January 22th, 2022, with the Ministerial Decree of the Minister of Agriculture, Food, Forestry and Tourism (in implementation of the requirements of paragraph 504 of the aforementioned Financial Law for 2018), which have defined the Guidelines [...] for the exercise of olive oil tourism activities. These Guidelines highlighted that olive oil tourism activities should be considered related agricultural activities under paragraph 3 of Article 2135 of the Italian Civil Code, which is the general provision that defines the concept of farmer. This provision is important because the Article 32 TUIR agricultural activities subjected to agricultural income taxation also “the activities referred to in the third paragraph of art 2135 of Civil Code”. Given the importance of the tax regulations governing olive oil tourism, the specific features of these regulations that impact the ordinary income tax and VAT regimes are described below, along with the resulting critical issues arising from the application of these regulations. 4.1. The taxation of olive oil tourism: direct taxation The different olive oil tourism models described before are subjected to the same fiscal rule, which is the provision of Article 5 of Law No. 413 of Dec. 30, 1991, which contains a not analytical-ordinary taxation, but a flat-rate taxation, which is applicable not only to the agritourism scheme, but also to that of olive oil tourism in general, thanks to the express reference made to the Article 5 by the individual sector regulations22. The aforementioned Article 5 admits, for income tax purposes (we will deal with VAT later), that entities other than those referred to in Article 87, co. 1, lett. a) and b) of TUIR (joint stock companies, cooperative societies, mutual insurance companies and others, for which the ordinary regime referred to in 21 See F. Albisinni, Agriturismo e Turismo rurale: pluralità di modelli aziendali, disciplina legislativa ed ipotesi interpretative, RDA, 1998, I, 266. 22 In particular, by Article 7, paragraph 2, of l. no. 96/2006, and by paragraph 503 of l. no. 205/2017 (applicable also to olive oil tourism thanks to Law Dec. 27, 2019, no. 160). 535 THE TAX REGIME OF GASTRONOMY
RkJQdWJsaXNoZXIy MTE4NzM5Nw==