Tax credit for operators of commercial activities operating in the retail book sales sector, referred to in article 1, paragraph 319 and following, of law 27/12/2017, n. 205.

November 27, 2023

FORM FACILITATION

Tax relief

REGIONS

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

SECTOR

Culture

ALLOWED EXPENSE

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

September 11, 2023

November 8, 2023

NOTES

No additional notes

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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 owners operating in the retail book sales sector 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

Allowed Costs

Personnel costs, Buildings and land, Overheads/other charges

Subject type

Business

Dimension

Large Enterprise, Medium Enterprise, Micro Enterprise, Unclassifiable/classified, Small Enterprise

Activity sector

Culture

ATECO

47.61; 47.79; 47.91;

Regions

Special territorial scope

Internal areas

Managing entity

Ministry of Culture - General Directorate of Libraries and Copyright

Primary regulatory basis

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

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

18250000 €

Reference site

https://biblioteche.cultura.gov.it

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