Sardinia, Irap payment suspended for tourist accommodation companies
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The Sardinian Region has decided to suspend the payment of Irap for tourist accommodation companies with tax domicile and operational headquarters on the island. This is the most significant change among the Italian regions for the current tax regime. Sardinia has also decided to insert the rate of 2.93% for tourist accommodation companies operating from 1 January 2024 with fiscal domicile and operational headquarters in Sardinia, specifying, however, that for the year 2023 the payment of the Irap.
The region is also second in terms of the lowest ordinary IRAP rate among the Italian regions. The primacy of the lowest ordinary IRAP rate (2.68%) remains with the autonomous province of Trento followed by Sardinia with the rate of 2.93%. On the podium of the highest rate, however, there are Campania (4.97%), the regions of Abruzzo, Calabria, Lazio, Molise and Puglia (4.82%) and the Marches with 4.73 percent.
The other 11 regions settled on the ordinary rate of 3.90%, set by state law. These are the most significant changes that emerge from the publication of the data collected for the purpose of calculating Irap for the year 2023 on the Department of Finance website (www.finanze.gov.it) and relating to regional and local taxation, Irap and applicable rates. These data, like every year, are entered into the portal of fiscal federalism by the same regions and autonomous provinces by 31 March, as established by paragraph 3-bis of art. 16 of legislative decree n. 446/1997, which provided for an important simplification for taxpayers, Cafs and other operators in the sector, who thus have at their disposal a single official reference site to draw on all Irap information.
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