Tassa di soggiorno: scadono il 16 ottobre i pagamenti e le dichiarazioni del Contributo di Soggiorno del terzo trimestre 2018 per Roma
di Sergio Lombardi
Le strutture ricettive alberghiere, extra-alberghiere e gli alloggi per uso turistico, recentemente aggiunti ai soggetti obbligati, sono tenuti a versare al Comune di Roma entro martedì 16 ottobre la tassa di soggiorno riscossa dagli ospiti dal 1° luglio al 30 settembre 2018. Entro il 16 ottobre è dovuta anche la denuncia trimestrale del contributo di soggiorno.
Questa tassa, conosciuta dai turisti come city tax, che oscilla fra i 3,50 euro a persona per una notte in B&B o Affittacamere e i 7 euro degli alberghi di lusso, è stata oggetto di contestazione proprio da parte dei titolari di alloggi turistici, a causa di un regolamento per loro penalizzante, approvato da Roma Capitale a marzo.
Primoconsumo ha promosso con l’Avv. Mikaela Hillerstrom il ricorso al Tar contro il regolamento del Contributo di Soggiorno, presentato a giugno e pendente dinanzi al Tar del Lazio.
RAVVEDIMENTO CONTRIBUTO DI SOGGIORNO
E’ ancora possibile oggi regolarizzare con il ravvedimento operoso i versamenti del Contributo di Soggiorno del secondo trimestre 2018 (dal 1° aprile per B&B, CaV e Affittacamere e dal 21 aprile per le Locazioni Turistiche – fino al 30 giugno), previsti per il 16 luglio ed eventualmente omessi o effettuati tardivamente. Presentare sul portale web di Roma Capitale la denuncia tardiva del contributo di soggiorno del secondo trimestre 2018 è ancora ammesso e limiterà le sanzioni per proprietari e gestori.
ALTRE SCADENZE FISCALI
Nel mese di ottobre cadono altre importanti scadenze fiscali annuali, ancora aperte:
31/10/2018: Presentazione Dichiarazione dei redditi modello PF2018 – Il 31 ottobre scade il termine per la presentazione della dichiarazione dei redditi 2017.
Le imposte sui redditi da locazioni relative al 2017 non versate possono essere oggi ancora regolarizzate con il ravvedimento operoso. Se si è già presentata la dichiarazione dei redditi col modello 730 o con il modello PF2018 (ex Unico), è ancora possibile presentare una dichiarazione dei redditi integrativa.
31/10/2018: Presentazione modello 770/2018 – Il 31 ottobre scade il termine per il modello 770/2018, la dichiarazione dei sostituti d’imposta per l’anno 2017.
Le ritenute al 21% non operate dai Property Managers, Agenti immobiliari e altri intermediari sui redditi da locazioni brevi relativi al 2017 possono essere ancora oggi regolarizzate con il ravvedimento operoso. Se è già stata presentata la dichiarazione dei sostituti d’imposta, è ancora possibile presentare una dichiarazione modello 770 integrativo.
SERVIZIO DI TAX PLANNING
La cedolare secca è sempre conveniente? Gestire una struttura in forma imprenditoriale è troppo complicato e costoso?
I servizi di Tax Planning offerti dai nostri professionisti vi consentiranno di confrontare i diversi regimi fiscali, individuare il carico fiscale ottimale per le vostre strutture turistiche, versando le imposte dovute alle scadenze, senza inadempimenti e sanzioni.
96 commenti su “ROMA: TASSA DI SOGGIORNO ALL’INCASSO CON CONTESTAZIONI”
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