Tax credit for the digitization of travel agencies and tour operators – new request
The Interministerial Decree (MEF) containing the Amendments to the interministerial decree of 29 December 2021, is being registered with the Court of Auditors. n. 152, converted, with amendments, by law 29 December 2021, n. 233, concerning the tax credit for the digitalization projects implemented by travel agencies and tour operators.
Having been allocated a total of EUR 15 million out of the EUR 18 million allocated on 4 March, the window to apply for the tax credit will reopen shortly.
Companies applying will need to indicate in their applications the tax credit, if any, already received as a result of the first window, open from 4 March to 4 April 2022.
Entities eligible for the tax credit
Travel agencies and tour operators can take advantage of the tax credit if they meet the following requirements at the time of submitting the application:
registration in the companies register;
- ATECO code one or more of the following: 79.1, 79.11, 79.12;
- active operational headquarters on Italian territory;
- be in compliance with the payment of contributions (regular DURC);
- be in compliance with obligations relating to the payment of taxes and duties;
- not being in a state of insolvency or liquidation, including voluntary liquidation
The bonus covers expenses related to:
- wi-fi installations, only on condition that the accommodation facility provides its customers with a free connection speed service of at least 1 Megabit/s download speed
- websites optimised for the mobile system
- computer programmes and systems for the direct sale of services and overnight stays, as long as they are able to guarantee the interoperability standards necessary for integration with public and private promotion sites and portals and to facilitate integration between accommodation and non-accommodation services
- spaces and advertising for the promotion and marketing of tourist services and overnight stays on specialised websites and IT platforms, also managed by tour operators and travel agencies
- consultancy services for digital communication and marketing
- tools for the digital promotion of innovative proposals and offers in the field of disability inclusion and hospitality
- services related to the training of the owner or employees
The tax credit
The tax credit will be equal to 50% of the costs incurred for the above-mentioned investments up to a maximum aggregate amount of €25,000
The credit will be available for investments carried out and costs incurred after the date of the entry into force of the decree and until the end of the tax period running on 31 December 2024.
Assignment of credit
The tax credit may also be assigned: the credit will only be assignable in its entirety and once, except for the possibility of two further assignments exclusively in favour of banks and financial intermediaries.