No, the two positions are not comparable.
The timeshare that grants the right to exemption from the Access Contribution is the one provided for by Article 69, paragraph 1, letter a) of the Consumer Code (Legislative Decree 206/2005), i.e., a contract by which a natural person acquires, for consideration, the right to enjoy one or more dwellings for a determined period of time.
Real estate companies are established to ensure better management of real estate assets, but they do not grant their members any right of enjoyment over the property, either for consideration or free of charge. Therefore, none of the conditions provided for by Article 69, paragraph 1, letter a) of the Consumer Code are met.
Furthermore, since the property belongs to the company (which is also the sole IMU taxpayer), the members cannot be considered indirect owners. Thus, the condition for exclusion from the Access Contribution provided for by Article 4, paragraph 1, letter d) of the municipal regulation is also not met, which is the presence of non-resident owners or timeshare owners (natural persons) and the members of their household who pay the IMU in the Municipality of Venice.
It follows that members of real estate companies owning properties in the Municipality of Venice will have to pay the Access Contribution, unless they fall into other exemption categories.