The European Commission has approved, under EU State aid rules, two Italian tax incentives for the production of cinematographic and non-cinematographic audiovisual works.

The measures replace and modify similar Italian measures previously approved by the Commission. For cinematographic works, a single tax credit rate of 30% will be applied to the eligible costs of independent film producers. For non-cinematographic works, a system with several tax credit rates (between 15% and 30%) is introduced for independent producers. The schemes also include an annual tax credit cap per company, which has been increased compared to the existing Italian support measures. 


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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