Clarification 360: VAT rate applicable to services rendered in Marina Resorts

Taxpayer Division
Central Directorate Small and Medium Enterprises
Response no. 360/2021

The Applicant reports that article 32, paragraph 1, of the decree-law of 12 September 2014, n. 133, converted, with amendments, by Law 11 November 2014, n. 164, has equated the Marina Resorts to the open-air accommodation facilities, recognizing the applicability of the 10 percent VAT rate referred to in no. 120 of Table A, Part III, attached to Presidential Decree no. 633 of October 26, 1972 (hereinafter the “VAT Decree”).
hereinafter, the “VAT Decree”).

The Company notes that:
1. article 100, paragraph 10-bis, of Legislative Decree no. 104 of August 14, 2020, converted with amendments by Law no. 126 of October 13, 2020, modified the definition of Marina Resort, limiting the stopover and overnight stay to “boaters” only and excluding services rendered under annual or multi-year contracts for the parking;
2. article 1, paragraph 598, of law no. 178 of December 30, 2020, by further amending the regulations in question, “makes it possible once again to apply (editor’s note: to Marina Resorts) the 10% VAT rate for “services rendered within the scope of annual or multi-year contracts for parking”, eliminating the limitation that had previously been inserted by Law Decree no. 104/2020 during conversion into law (Law no. 126/2020)”.

With this appeal, the petitioner asks to know whether it is correct to apply the 10% VAT rate referred to in no. 120 of Table A, Part III, attached to the VAT Decree, to the following services
1) mooring contracts for all yachtsmen regardless of the type of boat
1) mooring contracts for all boaters regardless of the type of boat (overnight or not) and the type of contract (seasonal, annual, multi-year);
2) Boat services (typically hauling, launching, and other services) offered as part of the services (typically hauling, launching, and other services) offered as part of the parking in port;
3) On-shore contracts in addition to in-water contracts (mooring). Some yachtsmen use to stay inside their boats on land and request the launch only when necessary (so-called “dry port”) to carry out pleasure boating.

Source: gov.it

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