IRES refund for businesses in the tourist accommodation system - Sardinia Region

July 8, 2024

FORM FACILITATION

Contribution/Repayable fund

REGIONS

Sardinia

SECTOR

Hotel

ALLOWED EXPENSE

1000 €

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

June 19, 2024
June 25, 2024

NOTES

No additional notes
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Things

The Notice defines the methods of access to support measures aimed at businesses in the tourism-accommodation sector in order to strengthen their liquidity capacity, and consequently to support their investments, with expected repercussions also in the other sectors of the tourism supply chain, as established by the Law. regional no. 17 of 22.11.2021 "Provisions of an institutional-financial nature and regarding economic and social development", art. 12, paragraphs 2, 3 and 4 "Suspension of tax obligations" and subsequent amendments, of the Regional Council Resolution no. 38/3 of 21.12.2022 and the Directives referred to in the Regional Council Resolution no. 16/6 of 04.27.2023, as amended and integrated by the Regional Council Resolution no. 4/114 of 15.02.2024. 

Who is it aimed at?

The call is aimed at companies in the tourism accommodation sector of the Sardinia region. 

What does it predict

The intervention consists in the provision of a loan at market conditions whose amount corresponds to 7/10 of the corporate income tax (IRES) actually paid in the years from 2017 to 2023, respectively relating to the years from 2016 to 2022 , according to the provisions of the art. 5, paragraph 1, letters c and d, of the Implementation Directives approved with resolution of the Regional Council no. 4/114 of 15.02.2024. In combination with the disbursement of the loan, the granting of a contribution to reduce interest is envisaged, up to the maximum amount allowed by the aid regime applied. 

Objective – Purpose

Liquidity support

Form – Facilitation

Contribution/Repayable fund

Minimum Allowable Expenditure

1000 €

Maximum Allowable Expenditure

5000000 €

Allowed Costs

Overheads/other charges

Maximum grantable benefit

1000000 €
Subject type
Business

Dimension

Microenterprise, Medium Enterprise, Large Enterprise, Small Enterprise

Activity sector

Hotel

ATECO

55.90; 55.30; 55.10; 55.20

Regions

Sardinia

Managing entity

Autonomous Region of Sardinia

Primary regulatory basis

LR 17/2021 "Provisions of an institutional-financial nature and regarding economic and social development". Art. 12 "Suspension of tax obligations".

Implementation measure

LR 17/2021 "Provisions of an institutional-financial nature and regarding economic and social development". Art. 12 "Suspension of tax obligations".

Incentive allocation

10600000 €

Reference site

https://www.regione.sardegna.it/atti-bandi-archivi/atti-amministrativi/bandi/171817315597375

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