Five billion euros for tourism and culture. The Council of Ministers approved in the context of the Relaunch decree law, on the proposal of the Minister for cultural heritage and activities and for tourism Dario Franceschini, important measures to support the cultural and tourism sectors, seriously affected since the beginning of the coronavirus emergency due to the significant contraction in international arrivals to which were added the closures due to the measures to contain the contagion. The attentive phase of listening to the representatives of the various categories of the tourist and cultural chains, which together produce 15% of the national GDP, has led to the elaboration of these measures which largely take into account the expressed needs.
Tourism package 2,4 billion for the holiday bonusTax credit holidays, a contribution for the Italian summer. Up to €500 to be spent by December 31, 2020
A contribution of up to 500 euros is recognized for the expenses incurred for stays at national level in tourist accommodation companies and bed & breakfasts. Families with an ISEE of up to 40.000 euros can obtain the contribution. The amount is modulated according to the number of the family nucleus: 150 euros for a nucleus made up of one person; 300 euros from two subjects; 500 euros from three or more subjects. The contribution can be spent from 1 July to 31 December 2020 in the amount of 80% as a discount on the fee due to the structure and the remaining 20% as an income tax deduction. The accommodation facilities will be able to transfer the credit to their suppliers, to private individuals, to credit institutions or financial intermediaries.
Fund for tourism promotion. 20 million euros in 2020 to promote travel to Italy
It was created with an initial budget of 20 million euros to promote the various sectors and different destinations of Italian tourism, also through Enit - the National Tourism Agency, an organization which will see greater involvement in its governance of Regions, Local Authorities, Municipalities and category associations.
Irap exemption for companies and self-employed workers with revenues up to 250 million euros
Businesses with a revenue volume of between 0 and 250 million euros and self-employed workers with a corresponding volume of compensation are not required to pay the 2019 IRAP balance and the 2020 IRAP advance.
IMU exemption. No to the first installment 2020 for a value of 200 million euros
The first installment of the IMU 2020 is exempted for seaside, river and lake bathing establishments, thermal establishments and properties falling under category D2 (hotels). For hotels, the exemption applies to companies that own the buildings on condition that the owners are also managers of the business. A refreshment fund has been set up for the municipalities with lower revenues.
Protection for workers. Reinforcement of allowance for seasonal workers extended to April and May. Extension of 9 continuous weeks for layoffs
Seasonal workers in the tourism sectors who do not have an employment relationship or do not have access to forms of wage integration will also receive an allowance of 600 euros in April and 1.000 euros in May. The redundancy fund for workers in tourism companies, trade fairs and congresses has been extended by 9 weeks which, exceptionally for the tourism sector, can be used on an ongoing basis.
Tourism fund of 150 million euros in the two-year period 2020-2021 for acquisitions, enhancements and renovations
It was born with an initial endowment of 150 million euros in the two-year period 2020-2021 which will be used, also with Cassa Depositi e Prestiti, for the acquisition, enhancement and renovation of properties intended for tourist and accommodation activities.
Emergency fund for travel agencies and tour operators. Non-repayable contributions of 25 million euros in 2020
A fund of 25 million euros has been set up to support travel agencies and tour operators who have suffered losses due to the Covid-19 emergency.
60% tax credit for rentals of tourist and hospitality businesses
For companies in the hospitality sector with a turnover of up to 5 million euros and for hotels with no turnover limits, a tax credit of 60% of the expenses for the rental of the buildings in which the activities are carried out is envisaged. This credit is reserved for companies that have experienced a loss in turnover of 50% or more.
Sanitization, tax credit of 60% of the expenses incurred and refreshments for businesses
Tax credit of 60% up to a maximum of 80.000 euros and contributions from 15.000 to 100.000 euros in relation to the number of employees for the adaptation of spaces and for the purchase of devices and equipment to reduce the spread of the Covid- 19.
Bars and restaurants: outdoor and dehors tables, no TOSAP until 31 October 2020 and easier authorizations. 127 million euros to the Municipalities
To promote the safe resumption of activities and favor outdoor consumption, public establishments (bars, restaurants, pizzerias, breweries, bathing establishments, ice cream parlors) are exempt from paying the tax for the occupation of public spaces and areas until 31 October 2020. The authorization regime by the superintendencies is also suspended until the same date. A refreshment fund has been set up for the municipalities with lower revenues.
Tourist tax, refreshment fund, lower revenues of 100 million euros in 2020 for Municipalities and simplification for facility managers
A fund was created with an initial endowment of 100 million euros for the partial relief of the Municipalities against the lower revenues deriving from the non-collection of the tourist tax. The obligations for the managers of the accommodation facilities responsible for paying the tax are simplified.
Non-repayable contribution to tourist accommodation companies proportional to the decline in activity
Businesses and tour operators, with a turnover of up to 5 million euros, will receive a non-repayable grant for 2020 for an amount proportional to the reduction in turnover and fees in the period between April 2019 and April 2020.
Capital strengthening of companies through tax breaks
For joint-stock companies and cooperatives with a turnover of between 5 and 50 million euros which have experienced a reduction in the amount of revenues of no less than 33% and which approve a capital increase, the following are envisaged: deductions equal to 20% of the contributions ; deductions of 20% of corporate income. For companies with a turnover of more than 10 million euro, the possibility is envisaged for the "SME equity fund" to subscribe to equity financial instruments.
Suspension of social security, insurance and tax payments
The suspension of withholding taxes, social security and welfare contributions and compulsory insurance premiums for travel and tourism agencies, tour operators, bars, restaurants, spas, amusement or theme parks, services is extended until 16 September of transport, rental of sports and recreational equipment or of structures and equipment for events and shows, guides and tourist assistants and for other tourist companies.
Extended the use of vouchers from 12 to 18 months
The deadline for using vouchers received in compensation for trips and tourist packages canceled due to the Covid-12 emergency has been extended from 18 to 19 months.
Bathing concessions
The extension already provided for by law 145/2018 has been confirmed.
Culture packageEmergency fund for cultural enterprises. 210 million euros for 2020
A 210 million euro fund is set up in 2020 to support the world of books and publishing, shows, major events, fairs, congresses and exhibitions canceled due to the Covid-19 emergency and museums non-state.
State museums, 100 million euros for 2020
100 million euros to support MiBACT museums affected by lost ticket revenues as a result of the closure ordered to contain the spread of the coronavirus infection.
Cultural fund for the promotion of heritage investments. 100 million euros for 2020 and 2021, open to private contributions
The Culture Fund is set up with an initial endowment of 100 million euros for the two-year period 2020-2021, aimed at promoting investments in favor of tangible and intangible cultural heritage and open to the participation of private entities. The preliminary investigation and management of the operations will involve Cassa Depositi e Prestiti, while a portion of the fund may be managed by the Istituto per il Credito Sportivo as a guarantee for interest subsidies and loans for interventions to protect and enhance the cultural heritage.
Entertainment, cinema and audiovisual emergency fund increased to 245 million euros for 2020
The resources of the emergency funds for entertainment introduced by the Cura Italia decree are increased from 130 to 245 million euros. An increase of a further 50 million is expected for 2020.
Cinema and Audiovisual. I support the film industry
Appropriations may also be assigned as an exception to the percentages envisaged for tax credits deriving from the cinema tax credit, albeit within the limit of the resources identified by the law governing the cinema and audiovisual sector. In the same way, the resources identified for automatic and selective contributions may also be finalised.
FUS: extraordinary disbursement and support for workers Opera Foundations Allocation for 2020 and 2021 based on the average of the scores assigned for the three-year period 2017-2019, while for 2022 the allocation criteria will be adjusted taking into account the activity carried out in response to the Covid-19 emergency, the protection needs occupancy and rescheduling of shows. In 2020, the Fus can also be used to integrate the income support instruments of its employees.
Theater and live entertainment In 2020, an advance of the contribution equal to 80% of what was received in 2019 was disbursed. The remaining 20% will be disbursed on the basis of the activities carried out due to the Covid-19 emergency, employment protection and the rescheduling of shows. The disbursement of contributions in 2021 will take place as an exception to the three-year duration of the programming on the basis of the activities actually carried out and reported in 2020. In 2020, the Fus can also be used to supplement the income support instruments of its employees.
Tax credit rents for theatres, cinemas and associations with losses of over 50%
For theatres, cinemas, associations and cultural foundations with a turnover of up to 5 million euros, a tax credit of 60% of the expenses for the rental of the buildings in which the activities are carried out is envisaged. This credit is reserved for individuals who have had a loss of turnover of 50% or more.
Digital platform of culture for online and streaming live performances
10 million euros allocated to MiBACT to create, also with Cassa Depositi e Prestiti, a digital platform for the use of cultural heritage and live online and streaming shows, also for a fee.
Protection for workers: extension of the 600 euro allowance in April and May, new allowance for workers with at least 7 working days
The 600 euro allowance scheduled for the month of March for entertainment workers with 30 working days in 2019 is extended for the months of April and May. A new allowance of 600 euros is introduced for the months of April and May for workers in the entertainment industry with 7 working days in 2019 and with an income of up to 35.000 euros.
Fund for artists, performers and performers for 50 million euros
A fund is set up with an initial endowment equal to the residuals deriving from the liquidation procedures of IMAIE for artists, performers and performers.
Irap exemption for companies and self-employed workers with revenues up to 250 million euros
Businesses with a revenue volume of between 0 and 250 million euros and self-employed workers with a corresponding volume of compensation are not required to pay the 2019 IRAP balance and the 2020 IRAP advance.
Sanitization, tax credit of 60% of the expenses incurred and refreshments for businesses
Tax credit of 60% up to a maximum of 80.000 euros and contributions from 15.000 to 100.000 euros in relation to the number of employees for the adaptation of spaces and for the purchase of devices and equipment to reduce the spread of the Covid- 19.
ArtBonus and 5 per thousand culture
The 65% tax break for donations to culture is extended to circuses, instrumental ensembles, concert and choral societies, traveling shows. The disbursement of the 5 per thousand Culture quota for 2019 is brought forward to 2020 and will be paid to the beneficiaries by 31 October 2020.
Suspension of social security, insurance and tax payments
The suspension of withholding taxes, social security and welfare contributions and compulsory insurance premiums for entities that manage theatres, concert halls, cinemas, fairs or events of an artistic or cultural nature, museums, libraries, archives and other cultural enterprises.
Extended the use of vouchers from 12 to 18 months
The deadline for using the vouchers received in compensation for canceled shows and closures of exhibition spaces has been extended from 12 to 18 months.
Parma Capital of Culture also in 2021
Parma will be the Italian Capital of Culture again in 2021. The current selection procedure will assign the title for 2022.
