imposta soggiorno primoconsumo

Imposta di soggiorno: la resa dei conti alla Corte dei Conti è prevista per gli agenti contabili e per tutte le figure, pubbliche e private, che riscuotono tributi per conto dello

Stato. Fra le categorie degli operatori soggetti alla resa dei conti ci sono le strutture ricettive, sia alberghiere che extra-alberghiere, come conseguenza del loro ruolo di riscossione nell’imposta di soggiorno (a Roma contributo di soggiorno) dagli ospiti.

Lo strumento di rendiconto per le imposte di soggiorno è il modello 21 che, mentre in altri comuni viene presentato da anni, a Roma è previsto per la prima volta a gennaio 2019 per le strutture ricettive, anche se la decorrenza dei dati è incerta: 2017 o 2018? Dopo lo stringato comunicato stampa di febbraio 2018 del Comune di Roma e un allarme generale in aprile-maggio dei titolari di strutture con incertezza su tutti gli aspetti dell’adempimento: data di scadenza, formato, ufficio competente, allegati, l’informativa di maggio sul contributo di soggiorno forniva distensione e un rinvio, indicando:

Ulteriori obblighi solo per i gestori delle strutture ricettive
I gestori delle strutture ricettive alberghiere, extra-alberghiere e all’aria aperta sono tenuti annualmente, entro il 30 gennaio dell’anno successivo a quello di riferimento, alla resa del conto giudiziale, in quanto qualificati “agenti contabili della riscossione”. L’adempimento si assolve con l’inoltro di un apposito modello riepilogativo ( Modello 21), previsto dalla legge (D.P.R. n. 194/1996).
Roma Capitale sta predisponendo un servizio on-line per agevolarne la compilazione e l’inoltro. L’Amministrazione è tenuta alla successiva trasmissione del conto giudiziale alla Corte di Conti, con segnalazione di eventuali incongruenze o carenze riscontrate.

Essendo già presenti nel portale di Roma Capitale tutti i dati relativi al contributo di soggiorno denunciato e versato trimestralmente da Alberghi, B&B, Case Vacanze, Affittacamere, Camping, Ostelli e Case Ferie religiose, si riteneva fosse semplice aggregare i dati in formato annuale e adempiere agli obblighi

Ieri, 6 novembre, si è tenuta a Roma la presentazione del software di gestione del modello 21 presso la sede del Dipartimento Turismo del Comune, alla presenza di alcune categorie di operatori del settore turistico. Ciò che trapela, da informazioni ricevute e dal pronto articolo di ANBBA sul tema, è un software molto complesso e poco immediato. Uno dei fattori di complicazione ed incertezza è costituito dagli allegati al modello 21: tutte le ricevute del contributo di soggiorno dell’anno, oltre ai rifiuti, alle esenzioni e alle ricevute di dichiarazioni e versamenti trimestrali, in formato cartaceo, o informatico? E a quale ufficio, casella mail, pec o app?

Il nuovo adempimento verso la Corte dei Conti, che si somma a quelli già esistenti, complica ulteriormente la gestione delle microstrutture extra-alberghiere (che in Italia sono stimate essere un milione) e che, per la maggior parte, sono organizzate in forma non imprenditoriale e quindi non strutturate per i numerosissimi passaggi burocratici ad esse applicati.

Ulteriore dubbio nasce dall’affidamento della realizzazione della nuova applicazione informatica del modello 21 a una ditta privata, con conseguenti costi pubblici, quando esiste una società controllata al 100% dall’Agenzia delle Entrate, la Sogei, che sviluppa, realizza e gestisce tutti i software dei dichiarativi fiscali del circuito Fisconline ed Entratel, oltre a sviluppare le specifiche ministeriali valide per tutte le software house.

Su questo adempimento, nuovo per Roma, si auspica:

  • il coinvolgimento di tutte le categorie interessate, anche nella fase di sviluppo e playtesting del software;
  • una procedura immediata e friendly per tutti gli utenti,
  • oltre che una generale semplificazione degli adempimenti per la categoria degli host dell’extra-alberghiero.

E’ intenso in questi giorni il dibattito sul codice identificativo regionale in Lombardia, con ricorso al Tar di Pro.Loca.Tur e sul codice identificativo nazionale e relative maxi-sanzioni.

L’eccessiva regulation, in tutti i settori, ha l’effetto controproducente di determinare l’uscita degli operatori o, soprattutto in Italia, l’uscita dalla legalità e la fuga verso il sommerso, danneggiando l’economia pubblica e privata.

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