Hotels bonus 2017

The 2018 financial measures have provided the postponement of the tax credit for the companies operating in the touristic industry. The latter was firstly introduced by the D.L. 83/2014 and it was provided only for hotels and then also for holiday farms. The new Law postpones the tax credit for fiscal years 2017 and 2018 and also enlarges the beneficiaries, providing the access to the credit also to thermal structures. The 65% rate and the favourable expenses (with a maximum limit of EUR 200.000,00) have been confirmed. More precisely, the expenses in question are:
– expenses for conservative restoration;
– expenses for building renovation;
– expenses for the elimination of the architectural barrier;
– expenses for the improvement of energy efficiency;
– expenses for the purchase of furniture and furnishing components.
The tax credit must be split into two equal annual sums and it can be used starting from the fiscal period after the one in which the expenses arise. The credit must be included as compensation in the F24 form.
The credit request must be filled in on the website of the “Ministero del Beni e delle attività culturali e del turismo” starting from 10.00 am January 25th 2018 and within 4.00 pm February 19th 2018. The submission of the digitally signed request (online) must be done starting from 10.00 am February 26th 2018 and within 4.00 pm February 27th 2018.