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Tax credits for companies that do not operate in the sector allow companies to offset tax liabilities (IRES – corporate income tax, IRPEF – income tax, IRAP – regional income tax, VAT, social security and insurance contributions) with credits accrued following an investment in the production and distribution in Italy and abroad of Italian film and audiovisual works.
Mariassunta Bottoni
Phone: +39 06 6723 3224
Email: mariassunta.bottoni@cultura.gov.it
€1 million per company, €2 million for groups of companies.
20% of the cash contribution paid as risk investment.
The rate increases to:
Preliminary request:
Definitive request:
Tax credits for companies not operating in the sector are non-transferable.