Home / Publications / The taxation regime of berth rental

The taxation regime of berth rental

01/08/2022

Barche August 2022

August certainly represents the period of greatest use of pleasure boats by yachtsmen - shipowners or disponent-owners - moving between different maritime locations. In this context, one of the questions often posed both to yachtsmen and to port and marina managers is that of the taxation regime of berth rental. In this paper, we would like to outline the relevant framework, specifying first of all that to this purpose yachtsman is the individual who uses a boat for his own pleasure purposes, those of his family and guests and, therefore, outside the business, art or profession regimes.

Published on Barche August 2022

boat on the sea
Publication
Tassazione barche
Download
PDF 4 MB

Authors

Portrait ofBerardo Lanci
Berardo Lanci
Partner
Rome