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.
