Article 55 TUIR) “which carry out agritourism activities referred to in Law No. 730 of December 5, 1985, determine the taxable income by applying to the amount of revenues earned from the exercise of this activity, net of value added tax, the profitability coefficient of 25 percent”. For income tax purposes, therefore, agricultural entrepreneurs (other than those subject to corporate income tax) are subjected to a flat-rate scheme and not to the ordinary scheme; in particular, they may apply to the amount of revenues earned in the exercise of those activities (net of VAT) a profitability coefficient of 25 percent. The flat-rate scheme, therefore, becomes (theoretically) the “normal” scheme for such activities, regardless of the amount of revenues and taxable income earned, as it remains applicable without any limit and without the risk that there may be an automatic transition to the ordinary regime23. Starting from those remarks, it is clear how the application of this scheme creates un unequal treatment of equal economic activities carried out. Take into account, for example, the accommodation-hotel activity exercised by habitual, though not exclusive, profession in a common tourist town by a person who does not carry out this activity in his farm, nor in a olive-growing and olive oil-producing territories. This activity is generally considered to be an activity included in the category of business income, with application of Article 55 of TUIR, since it cannot access the regime under Article 5, of the aforementioned law no. 413/1991, or the optional regime referred to the determination of Agricultural income. Instead, the same receptive-hotel activity (let’s imagine the management of the same number of rooms) will be subjected to a different tax regime if it is carried out always by habitual profession (however, in this case not in a common city) but (i) or within the framework of an agritourism activity (therefore, according to the specific discipline, in such a way that there is a relationship with the farm fund and with the activities carried out by the agricultural entrepreneur) (ii) or as part of the hospitality services required by the olive oil tourism regulations in olive-growing and olive oil-producing territories. And indeed, in such contexts, the hospitality activity will be subject to a more favorable regime. It may happen, for example, that a Sicilian travel agency organizing a trip in a context of olive oil production, also providing hotel services, may benefit from the application of the facilitated tax regime dedicated to olive oil tourism; but the same travel agency in another city far from olive oil context will apply the ordinary tax regime. 23 This “normal” scheme will be applied except the decision taken by the taxpayer to opt for another regime in the annual return, under paragraph 3 of the same Article 5. 536 PAOLA MILIOTO
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