Green light to the so-called E-Bonus, the numerous measures envisaged by the Law Decree 83/2014 aimed at relaunching the cultural and tourism sectors. It is, in fact, atax relief in the form of a tax credit for expenses incurred for web services by accommodation facilities (hotels, landlords, hostels, residences, etc.), tour operators and travel agencies.
According to the decree, between 2014 and 2016, those entitled to the bonus can benefit from a credit 30% tax of eligible costs, with a maximum ceiling of 12.500 euros in the three periods and to be used in compensation in three annual installments of constant amount.
The spending limit is fixed up to the limit of 41.666 euros for each beneficiary, in order to respect the maximum limit of the tax credit of 12.500 euros.
The expenses eligible for the tax bonus are wi-fi systems, provided that they are made available free of charge to customers and have a minimum connection speed of one megabit/s, websites optimized for the mobile system, programs for the direct sale of services and accommodation and distribution on digital channels and all those services useful for adapting the digital resources of our accommodation facilities to European standards.
The subsidy will be recognized within the limits of the available annual allocations and up to the exhaustion of resources which, in a proportional share of 10%, will be reserved for travel agencies and tour operators.
