Tax credit – Opening of the 2023 session tax credit for the operation of cinema theaters – Ministry of Culture

June 6, 2024

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

10000 €

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

February 16, 2024

March 15, 2024

NOTES

No additional notes

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Things

The incentive consists of a tax credit aimed at strengthening the cinema offer.

Who is it aimed at?

The initiative is aimed at cinemas

What does it predict

A tax credit is envisaged equal to a maximum of 60% of operating costs.

Find out the details

Objective – Purpose

Investment support

Form – Facilitation

Tax relief

Minimum Allowable Expenditure

10000 €

Maximum Allowable Expenditure

9000000 €

Allowed Costs

Overheads/other charges

Maximum grantable benefit

9000000 €

Subject type

Business

Dimension

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

Activity sector

Culture

ATECO

59.14;

Regions

Managing entity

Ministry of Culture

Primary regulatory basis

Discipline of cinema and audiovisual

Implementation measure

Discipline of Cinema and Audiovisual

Incentive allocation

114000000 €

Reference site

https://cinema.cultura.gov.it/avvisi/tax-credit-aperto-sessione-2023-tax-credit-associazione-sale-cinematografici/

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