The Holiday farm is governed by law no. 730/85, to be amended, adopted by 38/95 special Law, defining the criteria needed to carry out holiday farm activity. The mayor of the Municipality where the building is situated gives permission for the activity. It can be carried out by the holder of owned or leased farms.
New structures cannot be built for rural tourism purposes; holiday farm aim is indeed also to rescue rural architectural heritage. The holiday farm can have 25 rooms, a restaurant accommodating up to a maximum of 60 seats. Law requires meals to be prepared mostly with farm products (51%).
Piedmont innovation is the possibility to use also the products of other farms of this region, provided that this farm is a member of a cooperative or of a Consortium to which also the holiday farm belongs. According to law, the camping ground can have only 3 sites. Municipality authorization is not required if seats are not more than three.
As far as health and hygiene requirements are concerned, there are no exceptions to food and drink administration and preservation for public places. Guests must be reported to public security bodies within 24 hours.
As far as taxation is concerned, holiday farms are governed by special tax regime: issuing of receipts for tax purposes or invoices, bookkeeping, direct and indirect tax payment, on a flat-rate basis: collected VAT 50 percent, direct tax basis for calculation equal to total turnover 25 percent. Rural farm activity is subject to IRAP taxation. For all other information, please contact Agriturist or Unione Provinciale Agricoltori local offices.
