The forced reduction of the period and object of the IAE during the pandemic, more than justifies the return of what was paid by a hotel company in 2020

Strictly speaking, it is not a bonus, but a due refund, of income derived from a taxable event not produced, due to the closure of the premises during practically the entire 2020 financial year.

The Court resolves a request for a refund of the IAE made by an entity dedicated to hospitality and lodging, because during practically the entire 2020 financial year it has seen the exercise of its economic activity severely limited, with the temporary closure of its premises.

Indeed, if the taxable event of the tax is the mere exercise, in national territory, of business, professional or artistic activities, whether or not they are carried out in a specific place and whether or not they are specified in the tax rates, the Court does not hesitate to affirm that during the state of alarm caused by Covid 19, the activity has not been carried out, or has been carried out with serious limitations.

And in the event of absence of a taxable event, – without the formality of communicating a drop in activity being required, the ruling points out -, the claim that is now resolved is not about a bonus, but about a due return of income derived in fact taxable not produced, before the forced reduction of the period and object of the tax, which must be granted.