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

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

Minimum concession that can be granted

0 €

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

Municipalities

Special territorial scope

Other features

Managing entity

Ministry of Culture

Primary regulatory basis

Discipline of cinema and audiovisual

Secondary regulatory basis

Implementation measure

Discipline of Cinema and Audiovisual

References Official Journal

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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