Description
The non-repayable grant and tax credit are recognised in relation to expenses incurred, including design services, for the following types of intervention
- interventions to increase the energy efficiency of structures and anti-seismic upgrading;
- interventions to eliminate architectural barriers;
- building works pursuant to Article 3, paragraph 1, letters b), c), d) and e.5) of Presidential Decree 380/2001 functional to the realisation of the works under letters a) and b)
- construction of thermal swimming pools and acquisition of equipment and apparatus for the performance of spa activities, relating to the facilities referred to in Article 3 of Law 323 of 24 October 2000
- digitisation expenses provided for in Article 9(2) of Decree-Law No 83 of 31 May 2014, converted, with amendments, by Law No 106 of 29 July 2014.
The tax credit can be used exclusively by offsetting starting from the year following the year in which the interventions were carried out. The application is submitted through the online platform of the Ministry of Tourism, filling in the information indicated in Annex I of the Public Notice of 23 December 2021.
To check the types of expenses recognised, consult the list of eligible expenses .
The list of eligible expenses has been supplemented. Consult the supplement .
Consult the FAQ published by the Ministry of Tourism.
Further published FAQ (1);
Further published FAQ (2);
Further FAQ published (3).
Published thenotice on the application modalities to access the online platform for the disbursement of the Tax Credit and the Non-repayable Grant for Tourism Enterprises.
- starting from 21/02/2022 on Invitalia's website it is possible to access the information section of the incentive and download the facsimile of the application, the guide to its compilation and the forms of the attachments;
- from 12:00 noon on 28/02/2022 on Invitalia's website it is possible to access the platform to fill in the online format, upload the attachments, and submit the application
Incentives are granted according to the chronological order of applications, with a 50% reserve dedicated to interventions aimed at supporting energy requalification investments.
The exhaustion of resources is communicated by public notice published on the institutional website of the Ministry of Tourism.