Tax Credit for the production of cinematographic works – Annuity 2022

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

November 15, 2022

December 31, 2022

NOTES

No additional notes

Things

Notice for the granting of tax credit for the production of cinematographic works consisting of a tax credit, relating to the 2022 year.

Who is it aimed at?

The announcement is aimed at producers of cinematographic works in the form of joint-stock companies.

What does it predict

The announcement provides for the recognition of a tax credit from 15% to 40% of eligible production costs.

Find out the details

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

59.11;

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

141000000 €

Reference site

https://cinema.cultura.gov.it/avvisi/tax-credit-aperto-sessione-2022-production-opere-cinematografici-ricerca-e-formazione-tv-web-e-videoclip/

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