TARI and beach clubs: the shoreline is always taxable according to Ordinance no. 26696 of 2025
Waste management and the related municipal tax (TARI) have always been a fertile ground for litigation between taxpayers and local administrations. One of the most debated issues concerns the applicability of the tax to maritime state-owned areas granted to private parties for the management of beach clubs. The Court of Cassation, with Ordinance no. 26696 of October 3, 2025, provided an important clarification on the matter, confirming the taxability under TARI of the shoreline, i.e., the beach itself.
The case and the decision of the Court of Cassation
The dispute involved the concessionaire C. S. and the representative of the municipality L. T. The Regional Tax Commission of Abruzzo (L'Aquila) had previously evaluated the issue, which finally reached the judges of legitimacy. The core of the debate revolved around the possibility of excluding the shoreline from the calculation of the taxable area for TARI purposes, considering it as an appurtenance or an accessory area to the cabins, the bar, or other built structures of the establishment.
The Supreme Court rejected this thesis, upholding the appeal and establishing a clear and linear principle. The shoreline cannot be considered a secondary element, as it constitutes the fundamental space upon which the tourist and recreational offer of the beach club is developed.
The ruling of the Supreme Court
The shoreline of beach clubs located on state-owned areas subject to administrative concession is subject to TARI, as it represents an integral part of the economic activity carried out, and cannot be attributed a merely appurtenant or accessory character with respect to any built structures of the facilities.
This ruling highlights how the prerequisite for TARI lies in the area's potential to produce waste. According to Art. 62 of Legislative Decree no. 507/1993, the tax is due for the occupation or possession of premises and open areas, used for any purpose, existing within the municipal territory. The shoreline, far from being a mere accessory, is the primary instrument through which the concessionaire generates their income.
Why the shoreline is not a simple appurtenance
To fully understand the scope of the decision, it is useful to analyze the reasons why the shoreline cannot benefit from the exemption or reductions applicable to passive appurtenant areas. Here are the key points considered by the judges:
- Instrumentality to the activity: The beach is the place where umbrellas, sunbeds, and deckchairs are placed. Without it, the beach club's activity could not exist.
- Waste production: The constant presence of customers on the shoreline inevitably leads to the production of municipal solid waste, which the Municipality is required to collect and dispose of.
- Nature of the concession: The state concession transfers to the private party the exclusive enjoyment of the area for commercial purposes, thus justifying the tax imposition on the entire granted surface.
Conclusions
With Ordinance no. 26696/2025, the Court of Cassation consolidates a rigorous orientation that is consistent with the current legislation on local taxes. For operators in the beach sector, this ruling represents an important warning: the surface of the state-owned shoreline fully contributes to the determination of the TARI taxable base. Proper tax planning and knowledge of these jurisprudential orientations are essential to avoid costly litigation and to manage business costs effectively.
