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What do you actually buy when you buy a hotel in Italy?

What you actually buy with a hotel in FVG: three markets, the 2026 regional rules, building or business, open incentives, financing and the checks to run.

Signed by Redazione TriesteBusiness (TriesteVillas srl)Drafted with AI assistance · checked against primary sources on 7 October 2026 · 31 sources · 16 min readLegislation read on 7 October 2026

Detail of a historic map in black and white: a map of the region.
PL. 01 Topographic map of Friuli, Gorizia and Gradisca and Trieste, 1805. Franz Reisser; Bibliothèque nationale de France (Gallica), public domain; crop and colour by us. Source

In brief

This guide is for anyone weighing up a hotel in Friuli Venezia Giulia – as an investor who wants the building, or as an operator who wants to run it. It answers seven questions: which market you are buying into, how hard hotels here actually work, which regional rules apply in 2026, whether the building can change use, how the purchase is structured, which incentives are open and how it is financed. Laws are read as in force on 7 October 2026; where a figure is not public, we say so. It does not replace a notary, an accountant or a surveyor.

Which market are you buying into?

The region has at least three hotel markets, and they behave differently. The data that every establishment sends to the regional statistics system, published month by month and municipality by municipality, show it 1.

Municipality Nights spent, 2025 Regione FVG Change 2023–2025 Regione FVG Foreign guests Regione FVG Share in hotels Regione FVG Hotel nights in July and August Regione FVG Hotel months "open"* Peak month vs weakest
Trieste 1.665.266 +27,3% 58,9% 50,5% 19,9% 12 1.8 times
Lignano Sabbiadoro 3.702.566 +0,9% 65,9% 40,4% 50,8% 6 70 times
Grado 1.499.872 +5,0% 79,7% 38,5% 39,2% 7 42 times
Tarvisio 234.515 +9,1% 43,4% 68,8% 23,5% 12 2.9 times
Sappada 118.461 +12,6% 13,4% 46,6% 41,5% 8 40 times
Forni di Sopra 55.346 +3,6% 23,5% 83,1% 35,4% 9 66 times

* Months in which hotel nights exceed one tenth of those in the peak month. Our own calculation on the 2025 data 1.

  • Trieste trades all year. The weakest month (January) does more than half the strongest (August). It is a city market, with nights spent up by more than a quarter in two years 1.
  • But Trieste's growth has gone mostly to apartments. The hotel share of nights was 60,8%Regione FVG in 2022 and 50,5%Regione FVG in 2025 1. In 2024 the municipality counted 64 hotels with 1.874 camerevg.camcom.it and 3.940 lettivg.camcom.it, against 6.384 lettivg.camcom.it in holiday lets run as a business 2.
  • Lignano is large and seasonal. In 2024 it was thirteenth among Italian municipalities by nights spent 6, yet almost everything happens between April and September: February weighs one seventieth of August 1. The regional register (September 2024) lists 170 hotels and aparthotels there, out of 776 in the region 4.
  • Grado is foreign and seasonal: four nights in five are foreign guests, and roughly one in three comes from Austria 3; in 2025 hotel nights fell from 613.364 a 578.197Regione FVG while apartment nights grew 13.
  • The mountains are not one market. Tarvisio works two seasons and, of the municipalities in the table, has the steadiest profile after Trieste; Sappada and Forni di Sopra have two peaks (winter and summer) and almost empty months in between 1.

How hard does a hotel here actually work?

ADR, room occupancy and RevPAR for Trieste, Lignano and Grado are not public. Neither the Region nor ISTAT publishes them; buyers either pay private data providers or rebuild them from operators' accounts. One public indicator can be calculated: gross bed-place occupancy, that is hotel nights divided by bed places × 365. In the municipality of Trieste it was about 58%Regione FVG in 2025 (on the bed places counted in 2024); in Grado 35%Regione FVG in 2024; across FVG hotels on average 34%Regione FVG 1235. It is measured on beds, not rooms, and counts 365 giorniRegione FVG even for hotels that close in winter: never read it as room occupancy.

The figures for an individual hotel are therefore built in due diligence:

  • property management system reports (rooms sold, average rate, channels, cancellations) for at least three years;
  • invoices and till receipts, reconciled with declared revenue;
  • the guest-movement data the establishment must send to the Region every day through the WebTur service (Regional Law 17/2025, art. 91), the same data behind the open data 17: an independent check on arrivals and nights;
  • staff costs month by month, which in a seasonal hotel show how long the season really lasts.

Which regional rules apply in 2026?

Since 16 December 2025 tourism has been governed by the Regional Code of Commerce and Tourism, Regional Law no. 17 of 9 December 2025 78. Seven points matter to a buyer.

  1. You open with a certified notice. Accommodation businesses operate on a certified notice of commencement (SCIA) filed with the municipal one-stop shop for businesses (SUAP), which also declares the classification requirements and the right to use the building. Owner, operator and legal representative must meet the requirements of arts 11 and 92 of the Public Security Act (art. 86) 7.
  2. Stars are declared, not certified. The classification requirements are those declared in the SCIA (art. 86, para. 1(d); art. 89, para. 2); municipalities check them afterwards (art. 90) 7. A buyer must verify that the requirements are actually met, room by room.
  3. A change of operator has a deadline. Whoever takes over ownership or management notifies the SUAP within sixty days of the deed, declaring the Public Security Act requirements; once the deadline passes, the business must cease (art. 87) 7. The notice belongs in the completion timetable, not after it.
  4. A hotel closed for three years has lost its SCIA. A suspension of more than thirty days must be notified and may last up to twelve months, extendable; beyond thirty-six months of suspension the SCIA lapses. Seasonal closures do not count (art. 88) 7. For a hotel closed for years you start again with a new SCIA and today's requirements.
  5. Classification is in transition. New minimum requirements will be set by decree of the regional director for tourism; the annexes to Regional Law 21/2016 are repealed (art. 89, para. 1), but hotels already classified keep their stars until the new decree (art. 139, para. 7) 7. The Region's hotel page still refers to annexes A and B of Regional Law 21/2016 8. Not yet verified: as of 7 October 2026 we have not found the decree. A repositioning plan written today must be reread when it appears.
  6. What counts as a hotel. At least seven rooms, units or suites, and units may not outnumber rooms. Hotel types also include condhotels, aparthotels, alberghi diffusi and country houses (art. 95) 7.
  7. The national identification code (CIN). Since 1 January 2025 every accommodation establishment, hotels included, must have a CIN; operating without one carries a fine from 800 a 8.000 €Normattiva, and failing to display it a fine from 500 a 5.000 €Normattiva (Decree-Law 145/2023, art. 13-ter, paras 1 and 9) 9. The code must be displayed outside the building and shown in every advertisement, including by intermediaries (art. 13-ter, para. 6) 9; the regional law repeats the external display duty (Regional Law 17/2025, art. 93, para. 3) 7.

Can the building change use?

This is the question that sets the price, because a hotel that can become housing is also worth what housing is worth. The answer lies in three places: regional law, which in Friuli Venezia Giulia makes hotel use a planning category of its own (Regional Law 19/2009, art. 5) 10; the local plan, zone by zone 11; and any public grants received, which tie the building's use even for a new owner (Regional Law 7/2000, arts 32–32 ter) 12. If the hotel is listed, the sale is subject to the State's right of pre-emption (Legislative Decree 42/2004, arts 59–61) 13.

Change of use, the tie created by grants, condhotels and splitting a hotel into saleable units are covered in full in the guide Can a building, an office or a hotel be turned into something else? (in Italian); the State's pre-emption right, step by step, in the guide on buying an entire building.

Short lets: competitor or exit route?

Competitor, almost always. In FVG short lets, holiday lets, B&Bs and non-hotel accommodation in existing buildings do not change the permitted use (Regional Law 19/2009, art. 15, para. 6) 10, which is why they grow faster than hotels: in Trieste, holiday lets run as a business went from 341 in 2017 to 975 in 2024 2. The reverse – from hotel to holiday apartments – is still a change of use, under the rules in the guide on conversions (in Italian). Every holiday apartment also needs a CIN 9.

Building or business: how is it bought, and what does it cost in 2026?

What you buy VAT Registration tax Normattiva Mortgage and cadastral taxes Normattiva
The building, from a business Exempt; 22%Normattiva if the seller opts to tax in the deed (reverse charge if the buyer is a business) or built or restored it less than five years ago 200 € 3% + 1%
The building, from an individual Outside the scope of VAT 9% (minimum 1.000 €) 50 € + 50 €
The business (building, furniture, goodwill, licences, staff) Outside the scope of VAT Each asset's rate on the share of the price allocated to it in the deed: 9% buildings, 3% movables and goodwill, 0,5% receivables. Without an allocation, the highest rate on everything To be quantified by the notary case by case

Sources: 151617. For a corporate buyer, the non-recoverable transaction tax on the building is therefore 4%AdE when the seller is a business and 9%AdE (plus 100 €AdE in fixed taxes) when the seller is an individual 1617. The price of a business must be allocated in the deed or its annexes; liabilities taken over are attributed to the assets in proportion to their value (Presidential Decree 131/1986, art. 23, para. 4) 17. From 1 January 2027 the new consolidated acts on registration tax, VAT, income tax and penalties apply, and the articles cited here are renumbered 31. The full picture of transaction taxes, case by case, is in the guide to the taxes on buying commercial property.

  • Buying the building suits those who want a different operator or a let investment. If an operator is in place under a lease, you step into it: a minimum term of 9 anniNormattiva, renewable, and twenty-one months' rent as compensation for loss of goodwill when the lease ends for reasons other than the tenant's breach, notice or termination (Law 392/1978, arts 27 and 34) 21. But if the annual rent exceeds 250.000 €Normattiva and the premises are not designated of historic interest, the parties may contract out of these rules in writing (art. 79, para. 3) 21: for a large hotel, the term and the compensation are read in the lease, not in the statute. If a contract is called a "lease of the business" but hands over only the building, the courts treat it as a property lease: details in the guide to commercial leases.
  • Buying the business gives you a hotel that trades. Employees transfer to the buyer with their rights, and seller and buyer are jointly liable for their claims (art. 2112 Civil Code); above fifteen employees the unions must be informed in writing at least 25 giorniNormattiva beforehand (Law 428/1990, art. 47) 1819. The buyer is liable for debts shown in the mandatory books (art. 2560 Civil Code) 18 and – jointly, up to the value of the business and only after the seller has been pursued first – for taxes and penalties for breaches in the year of the transfer and the two before. A tax clearance certificate that is clean, or not issued within forty days, releases the buyer (Legislative Decree 472/1997, art. 14, in force until 31 December 2026) 20. Unless agreed otherwise, the seller may not start a business able to divert the clientele for five years (art. 2557 Civil Code) 18.

The land register. In Trieste, Grado, the whole Isonzo area and the Val Canale (Tarvisio included), ownership passes on entry in the land register (tavolare), not on signing the deed; Lignano and Sappada follow the ordinary Italian system of deed registration. Timing, protections and due diligence all change: see the guide to the land register.

Lignano and Grado: the beach. If the hotel's value depends on a beach concession on the State maritime domain, read its expiry: tourist and recreational concessions remain valid until 30 September 2027, extendable by reasoned decision to no later than 31 March 2028; after that they go to tender (Law 118/2022, art. 3) 22.

What does repositioning cost?

There are no public cost benchmarks per room for FVG hotels, and we do not invent them. There is one public figure for large projects: the 12 projects admitted to the 2025 regional call for hotels of four stars and above have eligible costs of between 5,3 e 15,0 milioniRegione FVG each, against a minimum of 4 milioniRegione FVG 23.

Capital expenditure is built line by line, each line priced by a surveyor:

  • lawful status: before any work, the building consents must match what is on site (Regional Law 19/2009, art. 40 ter) 10; without it, no change of use and no grant holds;
  • the stars: the requirements of the target category, currently those of Regional Law 21/2016 under the transitional regime 78;
  • fire safety, building services and energy, to be priced first;
  • furniture and equipment, with their replacement cycle;
  • lost seasons: in Lignano, May and June account for 29%Regione FVG of the year's hotel nights, and works that overrun the spring are paid for in revenue 1.

Which incentives are still open in 2026?

Scheme For whom Support Status on 7 October 2026
Regional call for new hotels or conversions of four stars and above (2025 edition: Regional Law 13/2022, art. 2, para. 13, and Regional Decree 124/2023; the measure is carried into Regional Law 17/2025, art. 133, para. 1(a)(2)) Companies owning the building or holding a property right lasting as long as the depreciation, at least twenty years; minimum investment 4 milioniRegione FVG Up to 30%Regione FVG in ski and mountain municipalities; up to 20%Regione FVG in Trieste, Udine, Gorizia, Pordenone, Aquileia, Cividale, Palmanova and the Collio; cap 2,5 milioniRegione FVG; never more than the gap between costs and expected operating result 2025 edition closed, 12 projects provisionally awarded (ranking 29/12/2025, further awards 17/09/2026). Lignano and Grado are not among the eligible municipalities. No new edition announced 23
Tourism fund (Regional Law 17/2025, art. 133, para. 1(a)(1); Regional Decree no. 60 of 19 May 2026) Micro, small and medium accommodation businesses (ATECO 55.10, 55.20, 55.30) registered in FVG, owning the building or holding a right covering the whole tie-in period Under de minimis up to 50%Regione FVG (ceiling 300.000 €Regione FVG over three years) or 10-30%Regione FVG under EU Regulation 651/2014, maximum 300.000 €Regione FVG; buying the building is eligible up to 50%Regione FVG of its cost 2026 applications closed on 24/09/2026; ranking within 120 giorniRegione FVG 24
ERDF regional programme 2021–2027, investment by tourism businesses (Regional Decision 1563/2024) Accommodation SMEs 50%Regione FVG under de minimis, maximum 240.000 €Regione FVG Closed on 31/03/2025 25
FRIE subsidised credit (Regional Law 2/2012) Businesses, including hotels and tourism Subsidised loans through partner banks Open 26. Terms to be checked case by case
FRI-Tur (national recovery plan) Tourism businesses Up to 35%Invitalia as a grant plus a subsidised loan at 0,5%Invitalia Applications closed on 12/09/2024 27
Tax credit of up to 80%Normattiva (Decree-Law 152/2021, art. 1) Tourism businesses Tax credit of up to 80%Normattiva of costs, plus a grant of up to 50%Normattiva of costs within 40.000 €Normattiva (100.000Normattiva with the increases) Only for works completed by 31/10/2025: nothing new 28
Regional real estate fund for hotels Closed-ended funds and their managers 50 milioniintrieste.com, plus 4 added in March 2026 Guidelines of December 2025. No record of managers having been selected; press source 29

Three rules that shape the structure of a purchase:

  • The twenty-year right. Under the four-star call the applicant must own the building or hold a property right of at least twenty years 23: an operating company with a lease does not qualify. If ownership and operation sit in two companies, decide first which one applies.
  • Costs before the application do not count. Under the four-star call projects start after the application, and buying property is eligible only to extend the project, within 20%Regione FVG of costs: the hotel's purchase price is not funded 23. Under the tourism fund, buying is eligible up to 50%Regione FVG of its cost, but the applicant is a business that runs or will run the hotel, not a property company 24.
  • Grants cover part of the cost, on their own timetable. Under the four-star call the applicant undertakes to fund the uncovered share 23; under the tourism fund the ranking can take up to 120 giorniRegione FVG after the deadline, and costs are claimed once the project is complete 24. The financial plan has to work without the grant in the bank.

How is it financed?

There are no public statistics on loan-to-value in hotel purchases in the region, and we do not quote percentages. There are four levers.

  • Equity and mortgage debt. For a trading hotel, every lending request rests on verified operating accounts: due diligence on revenue comes before the valuation.
  • Regional subsidised credit (FRIE) for hotel and tourism businesses 26.
  • Property finance lease. The lessee business deducts the lease payments over no less than 12 anniRegione FVG (Income Tax Code, art. 102, para. 7); at the purchase option, registration, mortgage and cadastral taxes are fixed (Decree-Law 223/2006, art. 35, para. 10 ter.1) 30. A sale and leaseback through a finance lease is lawful, but it cannot disguise a loan with the building as collateral: that is the ban on forfeiture agreements (patto commissorio, art. 2744 Civil Code) 18.
  • Public grants, with the ties and timetables above 122324.

Trieste, the coast, the mountains: what changes?

Trieste city Regione FVG Lignano and Grado Regione FVG Mountains
Demand All year, growing, 59% foreign Concentrated in 6-7 mesi; Grado 80% foreign Two seasons, different profiles by resort
Supply 64 hotels in the municipality; holiday apartments growing fast 170 hotels and aparthotels in Lignano; apartments growing in Grado Between 14 and 24 hotels and aparthotels in the main municipalities
Alternative use Possible in the historic centre, excluded in the G1a coastal zones To be read in the local plans To be read in the local plans
Regional incentives for four-star hotels and above Up to 20% Excluded Up to 30%Regione FVG
How ownership is recorded Land register Grado land register, Lignano ordinary system Tarvisio land register, Sappada and Carnia ordinary system
Specific risk Many hotel openings announced for the same years Expiry of the beach concessions Almost empty months between the two seasons, except in Tarvisio

Sources: 1234112223.

Common mistakes

  1. Reading bed-place occupancy as room occupancy and building on it a RevPAR nobody has measured.
  2. Trusting the declared stars without checking the requirements, which are self-declared in the SCIA 7.
  3. Buying to split without having read the local plan, the grants the seller received and the condhotel thresholds 101214.
  4. Signing a business transfer without allocating the price in the deed: everything pays the highest rate, normally the 9%Normattiva on buildings 17.
  5. Underestimating staff and accrued severance pay (TFR) in a business transfer 18.
  6. Counting on a scheme that does not exist. FRI-Tur and the 80%Regione FVG tax credit are closed to new works; the four-star call does not cover Lignano and Grado 232728.
  7. Putting the operating company on a lease and having it apply for the grant, without the twenty-year property right 23.
  8. Buying a hotel closed for years as if it still had its SCIA: beyond thirty-six months of suspension it lapses, and you start again with today's requirements 7.
  9. Forgetting the change-of-operator notice: sixty days from the deed, after which the business must cease 7.

What to ask before you sign

  • The land register extract or property registry searches, the cadastre and the building consents, with a check of lawful status 10.
  • The SCIA for the business, the declared classification requirements, any suspension notices, the CIN 79.
  • Three years of property management system reports, invoices and receipts, and the guest data sent to the regional statistics service 1.
  • The list of public grants received in the last five years, with project end dates and remaining ties 12.
  • Contracts in place: property lease, lease of the business or management agreement, group bookings, suppliers 1821.
  • The statutory employment register (LUL), fixed-term and seasonal contracts, accrued severance pay 18.
  • A tax clearance certificate, if you are buying the business 20.
  • The planning designation in the local plan in force and in the one adopted 11.
  • Listed status, if the building is historic 13.
  • The beach concession and its expiry, on the coast 22.
  • The fire safety certificate and building services compliance, because capital expenditure starts there.

What we do in these cases

We read the hotel's figures and papers before anyone talks about price, and we bring buyer and seller together when both know what they are negotiating.

The rules change on 1 January 2027

This guide cites the tax law in force on 7 October 2026. From 1 January 2027, registration tax, VAT, income tax and tax penalties move into new consolidated codes (testi unici): many of the articles cited here will be renumbered, and some rules may change in substance. On that day a new version of the guide is published; this one stays readable, marked “Superseded”, and the revision log records what changed.

Frequently asked questions

Do the stars pass to the buyer?

Classification rests on the requirements declared in the SCIA. The new operator notifies the SUAP within sixty days of the deed, declaring the Public Security Act requirements; otherwise the business must cease (Regional Law 17/2025, art. 87) 7. The forms are those of the municipality's SUAP.

Can I buy only the building and keep the operator?

Yes: you step into the lease, with a minimum term of 9 anniNormattiva, renewable, and twenty-one months' rent as compensation if the lease ends for reasons other than the tenant's breach, notice or termination. Above 250.000 €Normattiva of annual rent the lease may contract out of these rules: read the lease 21.

Do grants the seller received concern me?

Yes, if the tie is still running: it attaches to the asset too. They can be kept only under the conditions of art. 32 ter of Regional Law 7/2000 12.

Are there official ADR or RevPAR figures for Trieste or Lignano?

No. There are monthly nights spent by municipality and a bed-place occupancy index that can be calculated 15.

Can a hotel in Lignano get the regional grant for four-star hotels?

Under the 2025 call, no: Lignano and Grado are not among the eligible municipalities 23. An SME can apply to the tourism fund when it reopens 24.

This is guidance, not advice.

Sources (31)

  1. 1. Autonomous Region of FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (PromoTurismoFVG data), queried through the API by month, municipality and type of establishment; TriesteBusiness calculation of 7 October 2026 · read on 7 October 2026
  2. 2. Venezia Giulia Chamber of Commerce, «9 Turismo TS», tables 2024-2025 (sources: ISTAT and PromoTurismoFVG), May 2026 · read on 7 October 2026
  3. 3. Venezia Giulia Chamber of Commerce, «9 Turismo GO», tables 2024-2025 (table 9.6 for the origin of foreign guests in Grado), May 2026 · read on 7 October 2026
  4. 4. Autonomous Region of FVG, open data «Strutture Alberghiere e RTA» (register of hotels and aparthotels), updated to 19 September 2024 · read on 7 October 2026
  5. 5. Autonomous Region of FVG, «Regione in cifre 2026», ch. 12, Tourism · read on 7 October 2026
  6. 6. ISTAT, «Statistica Today Turismo 2024», March 2026 · read on 7 October 2026
  7. 7. Regional Law no. 17 of 9 December 2025, «Codice regionale del commercio e turismo» (Regional Code of Commerce and Tourism), text in force from 8 August 2026, arts 86-91, 93, 95, 133, 139 · read on 7 October 2026
  8. 8. Autonomous Region of FVG, pages «Il Codice regionale del commercio e turismo» and «Strutture ricettive alberghiere» (updated to 19 June 2026) · 2 · read on 7 October 2026
  9. 9. Decree-Law no. 145 of 18 October 2023, art. 13-ter (text in force, from Normattiva, copy downloaded on 7 October 2026); Region of FVG, page «Codice identificativo nazionale CIN» (updated to 10 July 2026) · 2 · read on 7 October 2026
  10. 10. Regional Law no. 19 of 11 November 2009, «Codice regionale dell'edilizia» (Regional Building Code), text in force from 30 June 2026, arts 5, 15, 40 ter · read on 7 October 2026
  11. 11. City of Trieste, local plan (PRGC), «PO1 Norme tecniche di attuazione» (technical rules), amendment 21 of 29 September 2026 (zones A, G1a, G1a.PV, O1; arts 13 and 75) · read on 7 October 2026
  12. 12. Regional Law no. 7 of 20 March 2000, text in force, arts 32, 32 bis, 32 ter · read on 7 October 2026
  13. 13. Legislative Decree no. 42 of 22 January 2004, arts 59-61 · read on 7 October 2026
  14. 14. Prime Ministerial Decree no. 13 of 22 January 2018 (condhotels), arts 3-6 · read on 7 October 2026
  15. 15. Presidential Decree no. 633 of 26 October 1972, arts 2, 10, no. 8-ter, and 17, para. 6(a-bis) (in force until 31 December 2026) · read on 7 October 2026
  16. 16. Revenue Agency, circular 2/E of 21 February 2014, table 4 · read on 7 October 2026
  17. 17. Presidential Decree no. 131 of 26 April 1986, art. 23 (para. 4 in force for deeds from 1 January 2025) and Tariff, part I, arts 1, 2, 6, 11; for the 0.5% on receivables, also Revenue Agency, ruling 1/2019 of 17 January 2019 · read on 7 October 2026
  18. 18. Civil Code, arts 2112, 2556, 2557, 2558, 2560, 2744 (read on Normattiva on 7 October 2026) · read on 7 October 2026
  19. 19. Law no. 428 of 29 December 1990, art. 47 · read on 7 October 2026
  20. 20. Legislative Decree no. 472 of 18 December 1997, art. 14 (repealed from 1 January 2027 by the consolidated act on tax penalties) · read on 7 October 2026
  21. 21. Law no. 392 of 27 July 1978, arts 27, 34 and 79 · read on 7 October 2026
  22. 22. Law no. 118 of 5 August 2022, art. 3 · read on 7 October 2026
  23. 23. Autonomous Region of FVG, «Incentivi per l'insediamento di strutture ricettive alberghiere» of four stars and above: web page, 2025 call, list of municipalities in Regional Executive Decision 874/2025, ranking of 29 December 2025 and further-awards decree no. 49850/GRFVG of 17 September 2026 · 2 · 3 · 4 · read on 7 October 2026
  24. 24. Autonomous Region of FVG, «Fondo turismo LR 17/2025 art. 133 DPReg 60/2026» (updated to 28 September 2026); Decree of the President of the Region no. 60 of 19 May 2026, Regional Official Bulletin no. 22 of 3 June 2026 · 2 · read on 7 October 2026
  25. 25. Autonomous Region of FVG, «Aiuti per investimenti produttivi per rafforzare la competitività sostenibile e digitale delle imprese del settore turistico» (Regional Executive Decision 1563/2024) · read on 7 October 2026
  26. 26. Autonomous Region of FVG, «Credito agevolato alle imprese (F.R.I.E.)» (updated to 13 February 2026) · read on 7 October 2026
  27. 27. Invitalia, «FRI-Tur» fact sheet (status: closed; applications from 1 July to 12 September 2024) · read on 7 October 2026
  28. 28. Decree-Law no. 152 of 6 November 2021, art. 1 · read on 7 October 2026
  29. 29. Secondary source. InTrieste, «Friuli Venezia Giulia approves €50 million fund to boost hotel investment», 16 December 2025, and article of 21 March 2026 · 2 · read on 7 October 2026
  30. 30. Presidential Decree no. 917 of 22 December 1986 (Income Tax Code, TUIR), art. 102, para. 7, and Decree-Law no. 223 of 4 July 2006, art. 35, para. 10 ter.1 (both in the text in force until 31 December 2026) · 2 · read on 7 October 2026
  31. 31. Legislative Decree no. 123 of 1 August 2025 (consolidated registration tax act), Legislative Decree no. 10 of 19 January 2026 (consolidated VAT act), Legislative Decree no. 117 of 19 June 2026 (consolidated income tax act) and Legislative Decree no. 173 of 5 November 2024 (consolidated act on tax penalties), all applying from 1 January 2027 according to Normattiva, which shows the articles cited here as «in force until 31-12-2026» · read on 7 October 2026

The figures on this page

  • 1.665.266 · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 27,3% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 58,9% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 50,5% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 19,9% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 3.702.566 · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 0,9% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 65,9% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 40,4% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 50,8% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 1.499.872 · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 5,0% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 79,7% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 38,5% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 39,2% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 234.515 · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 9,1% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 43,4% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 68,8% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 23,5% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 118.461 · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 12,6% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 13,4% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 46,6% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 41,5% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 55.346 · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 3,6% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 83,1% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 35,4% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 60,8% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 1.874 camere · vg.camcom.it — Camera di commercio Venezia Giulia, «9 Turismo TS», tavole 2024-2025 (fonte ISTAT e PromoTurismoFVG), maggio 2026 · read on 7 October 2026 · open the source
  • 3.940 letti · vg.camcom.it — Camera di commercio Venezia Giulia, «9 Turismo TS», tavole 2024-2025 (fonte ISTAT e PromoTurismoFVG), maggio 2026 · read on 7 October 2026 · open the source
  • 6.384 letti · vg.camcom.it — Camera di commercio Venezia Giulia, «9 Turismo TS», tavole 2024-2025 (fonte ISTAT e PromoTurismoFVG), maggio 2026 · read on 7 October 2026 · open the source
  • 613.364 a 578.197 · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 58% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 35% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 34% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 365 giorni · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 800 a 8.000 € · Normattiva — D.L. 18 ottobre 2023, n. 145, art. 13-ter (testo vigente da Normattiva, copia scaricata il 7 ottobre 2026); Regione FVG, pagina «Codice identificativo nazionale CIN» (aggiornata al 10 luglio 2026) · read on 7 October 2026 · open the source
  • 500 a 5.000 € · Normattiva — D.L. 18 ottobre 2023, n. 145, art. 13-ter (testo vigente da Normattiva, copia scaricata il 7 ottobre 2026); Regione FVG, pagina «Codice identificativo nazionale CIN» (aggiornata al 10 luglio 2026) · read on 7 October 2026 · open the source
  • 22% · Normattiva — DPR 26 ottobre 1972, n. 633, artt. 2, 10, n. 8-ter, e 17, c. 6, lett. a-bis (in vigore fino al 31 dicembre 2026) · read on 7 October 2026 · open the source
  • 200 € · Normattiva — DPR 26 ottobre 1972, n. 633, artt. 2, 10, n. 8-ter, e 17, c. 6, lett. a-bis (in vigore fino al 31 dicembre 2026) · read on 7 October 2026 · open the source
  • 3% · Normattiva — DPR 26 ottobre 1972, n. 633, artt. 2, 10, n. 8-ter, e 17, c. 6, lett. a-bis (in vigore fino al 31 dicembre 2026) · read on 7 October 2026 · open the source
  • 1% · Normattiva — DPR 26 ottobre 1972, n. 633, artt. 2, 10, n. 8-ter, e 17, c. 6, lett. a-bis (in vigore fino al 31 dicembre 2026) · read on 7 October 2026 · open the source
  • 9% · Normattiva — DPR 26 ottobre 1972, n. 633, artt. 2, 10, n. 8-ter, e 17, c. 6, lett. a-bis (in vigore fino al 31 dicembre 2026) · read on 7 October 2026 · open the source
  • 1.000 € · Normattiva — DPR 26 ottobre 1972, n. 633, artt. 2, 10, n. 8-ter, e 17, c. 6, lett. a-bis (in vigore fino al 31 dicembre 2026) · read on 7 October 2026 · open the source
  • 50 € · Normattiva — DPR 26 ottobre 1972, n. 633, artt. 2, 10, n. 8-ter, e 17, c. 6, lett. a-bis (in vigore fino al 31 dicembre 2026) · read on 7 October 2026 · open the source
  • 0,5% · Normattiva — DPR 26 ottobre 1972, n. 633, artt. 2, 10, n. 8-ter, e 17, c. 6, lett. a-bis (in vigore fino al 31 dicembre 2026) · read on 7 October 2026 · open the source
  • 4% · AdE — Agenzia delle Entrate, circolare 2/E del 21 febbraio 2014, tabella 4 · read on 7 October 2026 · open the source
  • 9% · AdE — Agenzia delle Entrate, circolare 2/E del 21 febbraio 2014, tabella 4 · read on 7 October 2026 · open the source
  • 100 € · AdE — Agenzia delle Entrate, circolare 2/E del 21 febbraio 2014, tabella 4 · read on 7 October 2026 · open the source
  • 9 anni · Normattiva — L. 27 luglio 1978, n. 392, artt. 27, 34 e 79 · read on 7 October 2026 · open the source
  • 250.000 € · Normattiva — L. 27 luglio 1978, n. 392, artt. 27, 34 e 79 · read on 7 October 2026 · open the source
  • 25 giorni · Normattiva — Codice civile, artt. 2112, 2556, 2557, 2558, 2560, 2744 (letti su Normattiva il 7 ottobre 2026) · read on 7 October 2026 · open the source
  • 5,3 e 15,0 milioni · Regione FVG — Regione autonoma FVG, «Incentivi per l'insediamento di strutture ricettive alberghiere» non inferiori a quattro stelle: pagina, Avviso 2025, elenco dei comuni della DGR 874/2025, graduatoria del 29 dicembre 2025 e decreto di scorrimento n. 49850/GRFVG del 17 settembre 2026 · read on 7 October 2026 · open the source
  • 4 milioni · Regione FVG — Regione autonoma FVG, «Incentivi per l'insediamento di strutture ricettive alberghiere» non inferiori a quattro stelle: pagina, Avviso 2025, elenco dei comuni della DGR 874/2025, graduatoria del 29 dicembre 2025 e decreto di scorrimento n. 49850/GRFVG del 17 settembre 2026 · read on 7 October 2026 · open the source
  • 29% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 30% · Regione FVG — Regione autonoma FVG, «Incentivi per l'insediamento di strutture ricettive alberghiere» non inferiori a quattro stelle: pagina, Avviso 2025, elenco dei comuni della DGR 874/2025, graduatoria del 29 dicembre 2025 e decreto di scorrimento n. 49850/GRFVG del 17 settembre 2026 · read on 7 October 2026 · open the source
  • 20% · Regione FVG — Regione autonoma FVG, «Incentivi per l'insediamento di strutture ricettive alberghiere» non inferiori a quattro stelle: pagina, Avviso 2025, elenco dei comuni della DGR 874/2025, graduatoria del 29 dicembre 2025 e decreto di scorrimento n. 49850/GRFVG del 17 settembre 2026 · read on 7 October 2026 · open the source
  • 2,5 milioni · Regione FVG — Regione autonoma FVG, «Incentivi per l'insediamento di strutture ricettive alberghiere» non inferiori a quattro stelle: pagina, Avviso 2025, elenco dei comuni della DGR 874/2025, graduatoria del 29 dicembre 2025 e decreto di scorrimento n. 49850/GRFVG del 17 settembre 2026 · read on 7 October 2026 · open the source
  • 50% · Regione FVG — Regione autonoma FVG, «Fondo turismo LR 17/2025 art. 133 DPReg 60/2026» (aggiornata al 28 settembre 2026); DPReg 19 maggio 2026, n. 60, BUR n. 22 del 3 giugno 2026 · read on 7 October 2026 · open the source
  • 300.000 € · Regione FVG — Regione autonoma FVG, «Fondo turismo LR 17/2025 art. 133 DPReg 60/2026» (aggiornata al 28 settembre 2026); DPReg 19 maggio 2026, n. 60, BUR n. 22 del 3 giugno 2026 · read on 7 October 2026 · open the source
  • 10-30% · Regione FVG — Regione autonoma FVG, «Fondo turismo LR 17/2025 art. 133 DPReg 60/2026» (aggiornata al 28 settembre 2026); DPReg 19 maggio 2026, n. 60, BUR n. 22 del 3 giugno 2026 · read on 7 October 2026 · open the source
  • 120 giorni · Regione FVG — Regione autonoma FVG, «Fondo turismo LR 17/2025 art. 133 DPReg 60/2026» (aggiornata al 28 settembre 2026); DPReg 19 maggio 2026, n. 60, BUR n. 22 del 3 giugno 2026 · read on 7 October 2026 · open the source
  • 50% · Regione FVG — Regione autonoma FVG, «Aiuti per investimenti produttivi per rafforzare la competitività sostenibile e digitale delle imprese del settore turistico» (DGR 1563/2024) · read on 7 October 2026 · open the source
  • 240.000 € · Regione FVG — Regione autonoma FVG, «Aiuti per investimenti produttivi per rafforzare la competitività sostenibile e digitale delle imprese del settore turistico» (DGR 1563/2024) · read on 7 October 2026 · open the source
  • 35% · Invitalia — Invitalia, scheda «FRI-Tur» (stato: chiuso; domande dal 1° luglio al 12 settembre 2024) · read on 7 October 2026 · open the source
  • 0,5% · Invitalia — Invitalia, scheda «FRI-Tur» (stato: chiuso; domande dal 1° luglio al 12 settembre 2024) · read on 7 October 2026 · open the source
  • 80% · Normattiva — D.L. 6 novembre 2021, n. 152, art. 1 · read on 7 October 2026 · open the source
  • 50% · Normattiva — D.L. 6 novembre 2021, n. 152, art. 1 · read on 7 October 2026 · open the source
  • 40.000 € · Normattiva — D.L. 6 novembre 2021, n. 152, art. 1 · read on 7 October 2026 · open the source
  • 100.000 · Normattiva — D.L. 6 novembre 2021, n. 152, art. 1 · read on 7 October 2026 · open the source
  • 50 milioni · intrieste.com — Fonte secondaria. InTrieste, «Friuli Venezia Giulia approves €50 million fund to boost hotel investment», 16 dicembre 2025, e articolo del 21 marzo 2026 · read on 7 October 2026 · open the source
  • 12 anni · Regione FVG — Regione autonoma FVG, «Credito agevolato alle imprese (F.R.I.E.)» (aggiornata al 13 febbraio 2026) · read on 7 October 2026 · open the source
  • 59% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 6-7 mesi · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 80% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 20% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 30% · Regione FVG — Regione autonoma FVG, open data «Flussi turistici dei Comuni della Regione dal 2022» (dati PromoTurismoFVG), interrogato via API per mese, comune e tipo di esercizio; elaborazione TriesteBusiness del 7 ottobre 2026 · read on 7 October 2026 · open the source
  • 9% · Normattiva — DPR 26 aprile 1986, n. 131, art. 23 (c. 4 in vigore per gli atti dal 1° gennaio 2025) e Tariffa, parte I, artt. 1, 2, 6, 11; per lo 0,5% sui crediti anche Agenzia delle Entrate, risposta n. 1 del 17 gennaio 2019 · read on 7 October 2026 · open the source
  • 80% · Regione FVG — L.R. 9 dicembre 2025, n. 17, «Codice regionale del commercio e turismo», testo vigente dall'8 agosto 2026, artt. 86-91, 93, 95, 133, 139 · read on 7 October 2026 · open the source

Revision log

  1. Adversarial check against primary sources — 38 statements checked, 17 corrected or completed; 9 left open, stated in the text. Adversarial check against primary sources: Normattiva and Lexview FVG (texts in force on 7 October 2026), the Region's open data, ISTAT, Chamber of Commerce tables, the Revenue Agency. The English edition carries the same facts, figures and sources as the Italian text.
  2. Version 1.0 — First English edition, written natively from the Italian guide verified on 7 October 2026: same facts, figures from the data register and the same sources; checked against the Italian text, fact by fact, by an agent.
    Fingerprint of the text (SHA-256): 5c77ae01ab0f1a54
  3. Second legal reading by an AI agent, tied to the fingerprint of the text (not by a notary, an accountant or a lawyer)
    Fingerprint of the text (SHA-256): 5c77ae01ab0f1a54

The revision log records every version with the fingerprint of its text. If the text changes, the fingerprint changes and a new entry is needed: a review holds only for the text it read.