TAX CREDIT for attracting film and audiovisual investments in Italy – Year 2024 - Ministry of Culture

Description

What it is It is a tax credit aimed at attracting film and audiovisual investments in Italy, provided for by art. 19 of Law no. 220/2016. Who it is for Executive production and post-production companies: a) that have their registered office in the European Economic Area; b) that are subject to taxation in Italy due to their tax residence, or due to the presence of a permanent establishment in Italy, to which the audiovisual work to which the benefits relate is attributable; c) be capital companies with a minimum fully paid-up share capital and net worth of not less than 40,000 euros; these limits are reduced to 10,000 euros for short films; d) that are not cultural associations and non-profit foundations; e) that possess ATECO classification J 59.11; f) that are in compliance with social security, tax, and insurance obligations, as well as occupational health and safety obligations, and that apply current national collective labor agreements; g) that are not in situations preventing contracting with public administrations; h) that do not have liquidation procedures in progress; i) that operate in compliance with the protocol on rules against harassment and violence in the workplace, in the film and audiovisual sector, signed between the most representative employer and trade union organizations. What it provides Recognition to im...

📋 Incentive details

Official source

Eligible beneficiaries

• Impresa

Granting body

Ministero della Cultura