The IMU bonus consists of a tax credit equal to 50% applied to the second IMU installment. Applications can be submitted from the end of September but there is time until next year. Let’s see together what it is and when the application ends.

From September 28 it is possible to apply for IMU Bonusthe tax credit equal to 50 percent of the second installment of the animation management unit paid in 2021. This is a facility that can only be used by companies in the tourism sector.

Let’s see together what it is, when the application expires and how to apply for the bonus.

IMU Bonus 2022: What is it

Use requests IMU Bonus for Tourism companies It can be submitted as of September 28, 2022H Until February 28, 2023.

that it 50% tax rebate From the second installment IMU that was paid in 2021 and is due to Tourist accommodation companiesincluding holiday farms, companies operating outdoor accommodation facilities, companies in the trade fair and conference sector, spa complexes and amusement parks.

To access the IMU bonus, you must have undergone one Reducing business volume or fees by at least 50 percent In the second quarter of 2021 compared to the same period in 2019, in addition to adhering to the limits and conditions of state aid stipulated in the “temporary framework”.

Timing of bonus use

The revenue agency has set times for using the tax credit. The Self advertisement template published by the Revenue Agency can be submitted from 28 September, and there will be time until the deadline of 28 February 2023.

inside 5 days From submission, the Revenue Agency will issue an initial acceptance or rejection receipt.

in the event of acceptance, within 10 days After submission, a second receipt will be issued, which is the receipt sending acknowledgment of the IMU reward or otherwise.