So the application of favorable tax scheme may depends on some different factors: (i) the subjective qualification of the economic operator as an agricultural entrepreneur will allow him to access to the discipline of agritourism; (ii) the geographic-territorial origin of the activity in olive oil tourism will allow the trader to access to the related discipline. In the latest case, if the trader is an agricultural entrepreneur, he may also access to the agricultural income tax scheme, thanks the fact that olive oil tourism activities have been expressly recognized in Italy as related agricultural activities by the Ministerial Decree of 26 January 2022 issued in implementation of paragraph 504 of the Financial Law for 2018, which regulated wine (and olive oil) tourism. On the other hand, a trader who does not have this subjective qualification and whose activity is not located in a olive-growing and olive oil-producing territory will be subject to the ordinary analytical income tax scheme. The unequal treatment is evident. 4.2. The taxation of olive oil tourism: indirect taxation The aforementioned Article 5 of Law No. 431/1991 also rules, in VAT field, that “Persons who engage in agritourism activities, as referred to in Law No. 730 of 5 December 1985, determine value added tax by reducing the tax relating to taxable transactions by 50 per cent of its amount, by way of flat-rate deduction of the tax relating to purchases and imports”. Also for VAT purposes, the trader can opt under Article 5(3), to the application of the ordinary regime, to be exercised in the annual VAT return for the year in which the choice was made. Under the flat-rate scheme, VAT is determined by reducing the tax relating to taxable transactions by 50% of its amount, as a flat-rate deduction of the tax relating to purchases and imports. The tax due, therefore, is determined by difference, applying the 50% flat-rate deduction to the tax relating to taxable transactions registered or subject to registration during the period. This rule, while giving rise to certain perplexities in terms of reduced VAT revenues and disparities among traders, does not actually seem very innovative, as it overlaps greatly with the provisions of Article 34-bis of the President of the Republic Decree no. 633 of October 26th, 1972 mentioned above. In terms of VAT, therefore, the special rules of Article 5 do not raise any particular problems of coordination with the ordinary rules. 537 THE TAX REGIME OF GASTRONOMY
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