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

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

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

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

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

12000000 €

Reference site

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

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