Tax credit Technical and post-production industries - Opening of session Year 2023

May 29, 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

--

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

December 4, 2023
December 31, 2023

NOTES

No additional notes

Things

This is a tax credit recognized in an amount equal to 30 percent of the overall expenses incurred for the innovation of the organization's processes referred to in article 29 of Regulation (EU) no. 651/2014 of the European Commission of 17 June 2014.

Who is it aimed at?

To technical and post-production industries, established in the form of joint-stock companies or established in the form of partnerships, which satisfy the following requirements: a) minimum fully paid-up share capital and net assets of no less than 40,000 euros each; b) carrying out a majority of technical and post-production industrial activities.

What does it predict

A tax credit equal to 30 percent of the total expenses incurred.

Objective – Purpose

Investment support

Form – Facilitation

Tax relief

Minimum Allowable Expenditure

--

Maximum Allowable Expenditure

--

Allowed Costs

Overheads/other charges

Minimum concession that can be granted

--

Maximum grantable benefit

--
Subject type
Business

Dimension

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

Activity sector

Culture

ATECO

59.12;

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

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

12000000 €

Reference site

https://cinema.cultura.gov.it/avvisi/tax-credit-industrie-tecniche-e-di-post-formazione-aperto-sessione-2023/

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