Tax credit video games – Opening session 2023

December 1, 2023

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

October 16, 2023

December 22, 2023

NOTES

No additional notes

Share fact sheet

Things

It is a tax credit equal to 25% of the eligible production costs of a video game, recognized as having cultural value based on the criteria established by the procedure, up to the maximum annual amount of 1 million euros per company or group of companies .

Who is it aimed at?

To all video game production companies

What does it predict

The recognition of a tax credit on production costs

Find out the details

Objective – Purpose

Investment support

Form – Facilitation

Tax relief

Allowed Costs

Overheads/other charges

Subject type

Business

Dimension

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

Activity sector

Culture

ATECO

58.20; 58.21; 58.29; 62.00; 62.01; 62.02; 62.03; 62.09;

Regions

Managing entity

Ministry of Culture

Primary regulatory basis

Discipline of cinema and audiovisual

Implementation measure

Discipline of Cinema and Audiovisual

Incentive allocation

12000000 €

Reference site

https://cinema.cultura.gov.it/avvisi/tax-credit-videogiochi-aperto-sessione-2023/

Is this the right announcement for you?

Let's find out together, fill out the form and request a free consultation