From today November 15th until the next December 31st, it is possible to send applications for the Film Production Bonus, Research and Training, TV / Web and Videos, 100% tax credit recognized for film and audiovisual production companies. Let’s see together all the details of the scale.
With the news published on the website of the Department of Cinema and Audio-Visual, theInitiate tax exemption applications recognized for Film production, research and training, TV/web, and video productions.
Instances can be sent from 10 a.m. today, November 15th Even for 11.59 p.m. on December 31, 2022.
See in the following article everything you need to know about it.
Cinema Bonus 2022: who gets it?
As specified in the note published by the Directorate of Cinema and Audiovisual, the credit tax the sun capital company. The measure states:
- In the event that only the final tax credit application is submitted, based on the positive outcome of the initial investigation, 100% of the amount agreed,
- In case of pre-order and relative approval, the date will be recognized immediately 40% of the amount and the remainder 60% After approval of the final application.
Also, applications will also be accepted so far To the total amounts allocated for the current year and any differences in expenditures will be compensated by the MEF with changes in the fund that will apply to future years.
Cinema Bonus 2022: Application and Eligible Expenses
The Orders To take advantage of the tax breaks that can be offered by 10 a.m. today, November 15th Even for 11.59 p.m. on December 31, 2022:
- related to The works have already been completedBy submitting only the final application, known as the “Final Application”;
- related to Partially completed work o For works that begin shooting for at least four weeks (i.e. processing animation work) or, alternatively, 50 per cent of the days of shooting (i.e. processing animation work), done within the next 60 days, by submitting a safeguard application , and then the final application.
Finally, in the cinema and audio-visual communication section, the following was stated:
- Only eligible capital company;
- For web-based television, fiction, and documentaries, the credit is taken on 85% of the qualifying cost;
- Final submissions must be submitted exclusively after the final citizenship application and within 180 days from the date of the first public publication of the research, training and video works, from the date of submission of the sample copy of the television and web works and from the date of confirmation of the classification of cinematic works;
- Expenses incurred for the adoption of protocols aimed at reducing the environmental impact of audiovisual productions are also eligible.
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