Audiovisual production tax credit - Year 2025

Description

What it is: It is a tax credit aimed at the production of recognized audiovisual works of Italian nationality, provided for by art. 15 of Law n. 220/2016. Who it is for: It is aimed at audiovisual producers who: a. have their registered office in the European Economic Area; b. 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 related to the benefits is attributable; c. are joint-stock companies with a minimum fully paid-up share capital and net equity of not less than 40,000 euro, reduced to the amount of 10,000 euro in relation to short films; d. are not cultural associations and non-profit foundations; e. hold ATECO classification J 59.11, with the exception of producers requesting a tax credit for the production of music videos; f. are in compliance with social security, tax, and insurance obligations, as well as hygiene and safety at work, and apply current national collective labor agreements; g. are not in situations that prevent contracting with public administrations; h. do not have ongoing liquidation insolvency proceedings; i. operate in compliance with the protocol on rules against harassment and violence in the workplace, in the film-audiovisual sector, signed between the main employers' and trade union organizations...

📋 Incentive details

Official source

Eligible beneficiaries

• Impresa

Granting body

Ministero della Cultura