Tax credit investments for cinema theaters – Session 2023 – Ministry of Culture

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

0 €

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

January 10, 2024
April 15, 2024

NOTES

Notice dated January 9, 2024

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Things

“Tax credit investments for cinemas” is a contribution to cinemas, provided for by article 17, paragraph 1, of law 14 November 2016, n. 220, equal to a percentage of the overall expenses incurred for: - the construction of new rooms; - the restoration of inactive rooms; - the restructuring and structural and technological adaptation of the rooms; - the installation, renovation, renewal of systems, equipment, furnishings and ancillary services of the rooms.

Who is it aimed at?

The Notice is aimed at companies carrying out cinema exhibition activities.

What does it predict

It provides for a tax credit not exceeding 60 percent of the eligible costs and, in any case, not exceeding 5,000,000 euros.

Objective – Purpose

Investment support

Form – Facilitation

Tax relief

Maximum Allowable Expenditure

5000000 €

Allowed Costs

Overheads/other charges

Maximum grantable benefit

5000000 €
Subject type
Business

Dimension

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

Activity sector

Culture

ATECO

59.14;

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

Managing entity

Ministry of Culture

Primary regulatory basis

Discipline of cinema and audiovisual

Implementation measure

Discipline of Cinema and Audiovisual

Incentive allocation

25000000 €

Reference site

https://cinema.cultura.gov.it/avvisi/tax-credit-investimenti-per-sale-cinematografici-art-17-comma-1-della-legge-14-novembre-2016-n-220-recante- discipline-of-cinema-and-audiovisual-openness/

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