Legal frame
Governing: Codice arts 2(3), 42–49-bis, 55 and 59 (as amended by L. 70/2026); D.P.R. 633/1972 arts 7-quater and 7-sexies; provv. 151377/2021; ris. 2/E/2024; D.Lgs. 10/2026; ADM circ. 8/2025. Builds on: L4.1.
The contracts
| Contract | Essentials |
|---|---|
| Locazione (art. 42) | Bareboat: the lessee takes temporary detention and the risks of his own conduct. In writing on pain of nullity for imbarcazioni and navi; original or certified copy on board. |
| Locazione con prescrizione di comandante (art. 42-bis, new 2026) | The lease of an imbarcazione may require command by a skipper chosen by the lessee holding at least the UND 2ª classe. At most 12 persons excluding the skipper (fewer if the type approval says so). One lessee, a natural person. Lease and lessee–skipper contract kept on board. |
| Noleggio (art. 47) | Crewed charter: the owner provides the unit (or cabins) for a period or an agreed itinerary (new 2026); unit and crew stay under the owner. No scheduled point-to-point service. In writing on pain of nullity. Fuel, water and lubricants are for the owner unless otherwise agreed (art. 49(1)). |
| Noleggio occasionale (art. 49-bis) | Not commercial use. See below. |
Noleggio occasionale
- Who: owners who are natural persons, or companies not in the charter business, of Italian-registered imbarcazioni and navi.
- Command: on imbarcazioni, anyone who has held a patente for at least 3 years; on navi, a diporto professional title.
- Prior online notice to the Agenzia delle Entrate and the Capitaneria (plus INPS and INAIL if staff are hired).
- Sign: "noleggio occasionale", at least 100 × 20 cm, on each side (since May 2026).
- Tax: up to 42 days in total, a 20 % substitute tax on request, with no deduction of costs.
- Penalty: no Capitaneria notice or no sign: €2,775–11,017 (art. 55(1)).
Foreign-flag yachts
- Stable charter activity in Italy under an EU or third-country flag: the operator files a sworn declaration through the STED (unit particulars, title to use it, insurance and expiry, safety certification, safety kit under flag rules) and keeps the validated copy on board (art. 2(3)). Operating without it: €2,775–11,017 (art. 55(2)).
- Safety kit must be topped up where flag rules fall short of Italian minimums (art. 48(1-bis)).
- Clearances: non-EU-flag commercial yachts complete arrival formalities at the first Italian port and receive clearance papers valid one year (art. 59). EU-flag commercial yachts and private yachts are exempt.
- Customs: entering the 12 nm territorial sea places a yacht under temporary admission; commercial yachts are treated as commercially used means of transport (ADM circ. 8/2025).
- Cabotage for third-country flags carrying guests between Italian ports is an open question: take advice.
- Italian residents' foreign-flag boats up to 24 m must prove seaworthiness from 31 Oct 2026 (art. 26-ter; D.L. 144/2026, conversion pending).
VAT on one page
| Situation | Rule |
|---|---|
| Short-term charter (up to 90 days) | Taxable in Italy if the yacht is placed at the charterer's disposal in Italy and used in the EU; since 1 Nov 2020 proven effective use outside the EU is excluded (art. 7-quater(1)(e)). |
| Long-term charter to private customers | The user files the online dichiarazione nautica giving the percentage of EU use (art. 7-sexies; provv. 151377/2021). Non-residents must file online (ris. 2/E/2024). |
| From 1 Jan 2027 | The new VAT code, D.Lgs. 10/2026, restates these rules. |
| Tassa di stazionamento | The annual luxury mooring tax was abolished in 2016. |
TIP — Crew are not tax advisers Know the outline so you can spot trouble, but leave VAT positions and contracts to the management company and its advisers.