Rental conditions
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Legislative Decree no. 171 of 18/07/2005 n. 171 – 1. In order to encourage recreational boating and nautical tourism, the owner shall be a natural person or company not having as its object the rental or lease, or the user as a financial lease, of vessels and pleasure vessels referred to in Article 3, 1, entered in the national registers, may carry out, on an occasional basis, rental activities of the aforementioned unit. This form of rental does not constitute commercial use of the unit. 2. The control and the conduct of the recreational craft may be assumed by the owner, by the user as a financial lease of the boat or through the use of other personnel, with the sole requirement of possession of the nautical licence referred to in Article 39 of this Code, by way of derogation from the provisions establishing and regulating professional qualifications for pleasure. In the case of pleasure craft, in place of the boating licence, the holder shall bear the professional title of the recreational craft. If different personnel are used, the relevant work is considered to be included in the occasional ancillary services referred to in Article 70, paragraph 1, of Legislative Decree 10 September 2003, n. 276, and the provisions of Article 72 of Legislative Decree No. 276 of 2003 apply to them. 3. Without prejudice to the provisions of this title, the performance of the rental is subject only to prior communication, to be carried out through telematic methods and in any case aimed at simplifying the obligations, the Revenue Agency and the territorially competent Port Authority, as well as the INPS and Inail, in the case of employment of staff within the meaning of the last period of paragraph 2. The performance of the rental service in the absence of communication to the port master entails the application of the penalty referred to in Article 55, paragraph 1 of this Code, while the lack of communication to the INPS or Inail involves the application of the sanctions referred to in article 3, paragraph 3, of the decree-law 22 February 2002, n. 12, converted, with amendments, by law 23 April 2002, n. 73. 3-bis. The charter contract must be kept on board in original or certified copy 4. By decree of the Minister for Infrastructure and Transport, in agreement with the Minister for the Economy and Finance and the Minister for Labour and Social Policy, the procedures for implementing the provisions referred to in paragraph 3 are defined. 5. The proceeds from the rental activity referred to in paragraph 1, of a total duration not exceeding forty-two days, shall be subject, at the request of the claimant, to a tax in lieu of income tax and the related additional taxes, to the extent of 20 per cent, excluding the deductibility or deductibility of costs and expenses incurred relating to the rental activity. The substitute tax is paid within the time limit set for the payment of the balance of personal income tax. The advance on personal income tax shall be calculated without taking into account the provisions of this paragraph. For the severance package, the establishment, collection and litigation of the substitute tax referred to in this subparagraph shall be governed by the provisions relating to income tax. The Director of the Revenue Agency shall lay down simplified rules for the documentation and declaration of such revenue, the arrangements for the payment of the substitute tax, as well as any other provisions useful for the implementation of this paragraph. Failure to notify the Revenue Agency provided for in paragraph 3, the first period, precludes the possibility of using the alternative tax regime referred to in this paragraph, or entails the forfeiture from the same scheme.
Recreational craft code and implementation of Directive 2003/44/EC, pursuant to Article 6 of the Law of 8 July
2003, n. 172.
Published in the Official Journal No. 202 of 31 August 2005 - regular supplement
Article 49a - Occasional rental
In force since 13/02/2018 Amended by: Legislative Decree 03/11/2017 n. 229 Articolo 32