VAT ON MOORINGS. THE MATTER IS MORE AND MORE CONFUSING

A great legislative confusion is obstructing the renewal of several mooring agreements. The rule about the recognition of marina resorts, issued by the Development Act in August 2014 and confirmed by Stability Act in 2015 and 2016 , seemed to be a good news. It establishes that season moorings are equalized to open-air accomodation facilities, which implicates a 10% tourism VAT (instead of 22%), like in the past.

But the rule has been defined partially unlawful after the Region of Campania brought the issue before the Constitutional Court.

So, the final paradoxical result is that VAT is of 10% in Friuli, Emilia, Liguria, Campania and Sardinia, while it increases to 22% in all the other regions. This is causing a moment of stasis and uncertainty among foreign customers ( who are generally the first customers who buy moorings).

UCINA, Assomaris and Assonat are working to solve the problem and they have already asked for a Government intervention to examine all the economical, technical and legal aspects of the matter in order to rectify the partial illegitimacy of the rule. The aim is to avoid that making new agreements or renewing the due ones can become more and more difficult.