Tax credit for business owners operating in the book retail sector

September 11, 2024

FORM FACILITATION

Tax relief

REGIONS

Piedmont, Lombardy, Valle d'Aosta/Vallée d'Aoste, Liguria, Abruzzo, Molise, Basilicata, Calabria, Campania, Puglia, Sicily, Trentino-Alto Adige/Südtirol, Veneto, Sardinia, Trentino-Alto Adige/Südtirol, Tuscany, Friuli-Venezia Giulia, Emilia-Romagna, Umbria, Marche, Lazio

SECTOR

Culture

ALLOWED EXPENSE

0 €

INCENTIVE STATUS

ACTIVE

OPENING DATE

CLOSING DATE

September 16, 2024

October 31, 2024

NOTES

No additional notes

Things

Tax credit for operators of commercial activities operating in the retail sale of books referred to in article 1 paragraph 319 et seq. of law 27 December 2017, n. 205.

Who is it aimed at?

Business operators operating in the retail sale of books in specialized businesses with main ATECO code 47.61 or 47.79.1.

What does it predict

It consists of a tax credit that is granted to operators of commercial activities operating in the retail sector of books in specialized businesses with main ATECO code 47.61 or 47.79.1 for expenses, such as IMU, TARI and social security and welfare contributions , incurred during the year preceding the year in which the application is sent.

Find out the details

Objective – Purpose

Business crisis

Form – Facilitation

Tax relief

Minimum Allowable Expenditure

0 €

Maximum Allowable Expenditure

8.250.000 €

Allowed Costs

Personnel costs, Buildings and land, Overheads/other charges

Minimum concession that can be granted

0 €

Maximum grantable benefit

8.250.000 €

Subject type

Business

Dimension

Micro-enterprise, Medium-sized enterprise, Large enterprise, Unclassifiable/classified, Small enterprise

Activity sector

Culture

ATECO

47.61; 47.91; 47.79

Regions

Municipalities

Special territorial scope

Internal areas

Other features

Managing entity

Ministry of Culture

Primary regulatory basis

State budget forecast for the 2018 financial year and multi-year budget for the three-year period 2018-2020

Secondary regulatory basis

Implementation measure

State budget forecast for the 2018 financial year and multi-year budget for the three-year period 2018-2020

References Official Journal

130 of 06/07/2018

Incentive allocation

8.250.000 €

Reference site

https://taxcredit.librari.beniculturali.it/

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